CSRD: The Revision of the Non-Financial Reporting Directive

Klaus Rainer Kirchhoff (), Sönke Niefünd () and Julian von Pressentin ()
Additional contact information
Klaus Rainer Kirchhoff: Kirchhoff Consult AG
Sönke Niefünd: Merck Finck a Quintet Private Bank

Chapter Chapter 5 in ESG: Sustainability as a Strategic Success Factor, 2024, pp 45-57 from Springer

Abstract: Abstract The Corporate Sustainability Reporting Directive (CSRD) is a revision of the Non-Financial Reporting Directive and represents a significant step in the expansion of statutory sustainability reporting. It introduces the European Sustainability Reporting Standards (ESRS) and focuses on the materiality analysis as the core of CSRD reporting. The CSRD also stipulates where the report should be published and how it is integrated into European sustainability regulation. This chapter provides a detailed overview of the CSRD, its structure, its requirements, and its impact on companies and investors.

Keywords: Corporate Sustainability Reporting Directive; CSRD; Non-Financial Reporting Directive; Sustainability Reporting; European Sustainability Reporting Standards; ESRS; Materiality Analysis; European Sustainability Regulation; EFRAG; Double Materiality (search for similar items in EconPapers)
Date: 2024
References: Add references at CitEc
Citations:

There are no downloads for this item, see the EconPapers FAQ for hints about obtaining it.

Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: https://EconPapers.repec.org/RePEc:spr:sprchp:978-3-658-45831-7_5

Ordering information: This item can be ordered from
http://www.springer.com/9783658458317

DOI: 10.1007/978-3-658-45831-7_5

Access Statistics for this chapter

More chapters in Springer Books from Springer
Bibliographic data for series maintained by Sonal Shukla () and Springer Nature Abstracting and Indexing ().