Heads Up — #DeloitteESGNow — Global Reach of the E.U. Corporate Sustainability Reporting Directive and the Impact on U.S. Companies

Published on: 09 Jan 2023

This Heads Up highlights key provisions of the European Union’s recently approved Corporate Sustainability Reporting Directive (CSRD), whose sustainability reporting requirements are much broader than those proposed in the United States and will affect all companies with significant operations in E.U. jurisdictions, including U.S.-based companies with as little as one subsidiary or branch in the European Union.

  • The scope of the CSRD.
  • Required disclosures.
  • The applicability of European Sustainability Reporting Standards and standards deemed to be equivalent.
  • Independent assurance.
  • The timeline for compliance.
  • Considerations for U.S.-based companies with significant operations in E.U. countries.


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