#DeloitteESGNow — Frequently Asked Questions About the E.U. Corporate Sustainability Reporting Directive
Published on:
Aug 17, 2023
This Heads Up discusses the E.U. Corporate Sustainability Reporting Directive (CSRD) as well as the recently adopted European Sustainability Reporting Standards (ESRS), which provide supplementary guidance for companies within the scope of the CSRD. The adoption of the CSRD, along with the supporting ESRS, is intended to increase the breadth of nonfinancial information reported by companies and to ensure that the information reported is consistent, relevant, comparable, reliable, and easy to access.