Corporate Sustainability Reporting Directive

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Chapter 72 in EU Banking and Financial Regulation, 2024, pp 648-653 from Edward Elgar Publishing

Abstract: Directive (EU) 2022/2464 (the CSRD) arises from the European Green Deal’s climate change action objectives. The Directive requires all large companies and all listed companies (except listed micro-enterprises) to disclose information on their risks and opportunities arising from social and environmental issues, and on the impacts of their activities on people and the environment. The CSRD will be gradually applicable across the period 2024 to 2029.

Keywords: Law - Academic; Law - Professional (search for similar items in EconPapers)
Date: 2024
References: Add references at CitEc
Citations: View citations in EconPapers (2)

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