Heads Up — #DeloitteESGNow — Frequently Asked Questions About the E.U. Corporate Sustainability Reporting Directive (Updated)

Published on: 26 Feb 2024

This Heads Up, which discusses the E.U. Corporate Sustainability Reporting Directive (CSRD) as well as the recently adopted European Sustainability Reporting Standards (ESRS), has been updated to reflect (1) the revised scope thresholds in the CSRD, which went into effect on December 21, 2023, and (2) updates from the European Financial Reporting Advisory Group regarding the statuses of various sets of ESRS as well as the publication of draft implementation guidance.

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