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.

• Pour accéder au Sustainable finance package

• Pour accéder à la Communication EU Taxonomy, Corporate Sustainability Reporting, Sustainability Preferences and Fiduciary Duties: Directing finance towards the European Green Deal

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.