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How the EU Corporate Sustainability Reporting Directive will affect investment in the US

The European Union and United States flags on display
Photo: Samuel Corum/Getty Images

Impact on businesses outside EU looking to work or sell products and funds within the EU or to EU investors.

Modernizing and strengthening the rules concerning transparency on the sustainability impact of companies is the aim of the EU’s Corporate Sustainability Reporting Directive (CSRD). It requires large companies to disclose information on risks and opportunities related to sustainability issues. And it will seriously affect businesses.

It is expected to

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