Worldwide:
New Sustainability Reporting In The EU
30 January 2023
Ius Laboris
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With the passage of the European Corporate Sustainability
Reporting Directive ('CSRD') in December 2022, the European
Commission has taken a major step in mandating Environmental,
Social and Governance ('ESG') reporting.
The Directive will apply to a wider range of organisations than
before and will require organisations to report not just on how ESG
factors impact the organisation, but also on the external ESG
impact of their activities.
The content of this article is intended to provide a general
guide to the subject matter. Specialist advice should be sought
about your specific circumstances.
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