Exposure drafts of the reporting standards for non-EU entities required to report under the EU’s Corporate Sustainability Reporting Directive – formerly known as the N-ESRS and now styled ESRS-40a – were recently released for public comment. With the release of the ESRS-40a exposure drafts, many US-based multinationals in particular are
Proposed ESRS-40a for CSRD reporting: Factors for US-based multinationals
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The European Commission estimates that as many as 450 US-based multinationals will be picked up by 40a reporting.