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We comment on the proposed CSRD

  • Deloitte document (mid gray) Image

16 Jul 2021

The Deloitte firms in the European Union on behalf of Deloitte Global have provided feedback on the proposed EU Corporate Sustainability Reporting Directive (CSRD).

We support many of the proposals of the CSRD, including the development of EU Sustainability Reporting standards (ESRS) allowing for both international consistency and catering for EU needs and its legislative landscape. However, we note that issues at stake are global, investors and other stakeholders are often global, and many companies operate and source through global value chains. Therefore, similar to the G7 ministers of finance and central bank governors, we support a baseline global reporting standard for sustainability to be developed by the IFRS Foundation, which jurisdictions can further supplement.

Please click to download the full comment letter here.

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