New Sustainability Reporting Directive. What changes between adopting the Corporate Sustainability Reporting Directive (CSRD) and the European Parliament?
The implementation obligation by companies, which had been set in the European Commission text 1 January 2023 for large companies and 1 January 2026 for listed SMEs have been revised and postponed by the European Parliament: Transposition by the Member States within 18 months after the entry into force of the Directive; Other large companies […]
