The EU’s new Corporate Sustainability Reporting Directive (CSRD) is a game changer for sustainability reporting. It sets new environmental, social and governance (ESG) reporting standards and obligations for companies operating in Europe, using the same methodologies, units and digital database. It focuses not only on the disclosure of performance, but future strategy and scenario modelling for effective ESG risk management. For the first time it will effectively facilitate the disclosure of sustainability information that is consistent, comparable and reliable, embedding it into investor decision-making.
THE EU CORPORATE SUSTAINABILITY REPORTING DIRECTIVE - A BUREAU VERITAS GUIDE