Making sense of sustainability reporting in the Omnibus era
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As one of the most significant regulatory shifts in corporate reporting, the Corporate Sustainability Reporting Directive (CSRD) marks a new era of accountability and transparency for companies operating in the EU and beyond. Replacing the Non-Financial Reporting Directive (NFRD), the CSRD expands both the scope and depth of sustainability disclosures, requiring businesses to embed environmental, social, and governance considerations into their reporting frameworks.
This factsheet offers a clear overview of the CSRD’s transformative impact—covering its scope, applicability, and timelines, as well as the core structure of the European Sustainability Reporting Standards (ESRS). It also outlines practical steps for companies to move from readiness to reporting, highlights the main challenges and opportunities ahead, and explores how businesses can shift from a mindset of compliance to one of strategic value creation.
Here’s what you’ll find inside:
- How is the CSRD transforming corporate reporting?
- Who does the CSRD apply to, and when does it take effect?
- What are the key features of the CSRD and the ESRS framework?
- What are the European Sustainability Reporting Standards (ESRS)?
- How can companies prepare for and implement CSRD reporting?
- What challenges and opportunities does the CSRD present?
- What does the future hold for the CSRD?
- How can companies turn CSRD compliance into strategic value?
Download now and clarify the complexities of the current regulatory landscape for reporting!