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New corporate sustainability reporting obligations in the EU

Newly-installed solar panels face the sky at the construction site of a new solar energy park as wind turbines spin behind on April 06, 2023 near Prenzlau, Germany
Photo: Sean Gallup/Getty Images

William Yonge | Morgan Lewis, Dr. Veronika Montes | Morgan Lewis, Allison Soilihi | Morgan Lewis+1

6 min read
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The second article in our new series on sustainability reporting obligations: today the focus is on the EU and extraterritorial elements.

EU-corporations and non-EU corporations should prepare for new sustainability reporting obligations heading their way under the European Corporate Sustainability Reporting Directive (CSRD). The CSRD obliges certain companies to disclose sustainability information pursuant to certain European sustainability reporting standards. It came into force in January 2023 with EU member states having

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