New EU regulation ‘may become a de facto global ESG reporting standard’
Applied since only January this year, the EU’s Corporate Sustainability Reporting Directive (CSRD) has already emerged as a global, transformative force in the ESG regulatory context.
Replacing the Non-Financial Reporting Directive, CSRD came into force in January 2023 and has applied since the start of this year. Alongside CSRD, the European Financial Reporting Advisory Group (EFRAG) developed the European Sustainability Reporting Standards (ESRS) as a roadmap for CSRD compliance by generating
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Noemi Distefano
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