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Deadline approaching: ESG corporate reporting requirements for large companies

Man stood in front of solar panels representing sustainability reporting.
Photo: Michael Hall/Getty Images

Companies in scope include: those trading on an EU-regulated market, and non-EU companies generating annual EU revenues $166m+.

The new Corporate Sustainability Reporting Directive (the CSRD) was adopted by the EU in April 2021 to meet its Paris Agreement climate change goals. Modernizing and strengthening the rules concerning the social and environmental information that companies must report, CSRD came into force in January 2023 and now requires all

This directive

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