Proposal for a Corporate Sustainability Reporting Directive (CSRD)

Le 21 avril 2021, l’Union européenne a publié une série de mesures touchant la taxonomie, le reporting extra-financier et les devoirs des investisseurs institutionnels.

Éléments essentiels :

The Commission adopted a proposal for a Corporate Sustainability Reporting Directive (CSRD), which would amend the existing reporting requirements of the NFRD. The proposal

  • extends the scope to all large companies and all companies listed on regulated markets (except listed micro-enterprises)
  • requires the audit (assurance) of reported information
  • introduces more detailed reporting requirements, and a requirement to report according to mandatory EU sustainability reporting standards
  • requires companies to digitally ‘tag’ the reported information, so it is machine readable and feeds into the European single access point envisaged in the capital markets union action plan

À la prochaine…

Ce contenu a été mis à jour le 30 mars 2022 à 5 h 54 min.


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