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Sustainability assurance: ISSA 5000 is published, European standards under development
- CSRD published in the Official Journal
- The EU Corporate Sustainability Reporting Directive (CSRD) in a nutshell
- Amendments to the monetary size criteria for companies in the Accounting Directive published in the OJEU
- European Commission publishes FAQs on the CSRD
- ESMA identifies key focus areas for issuers reporting under the CSRD
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EU CSRD: status of reporting standards for non-EU companies (NESRS)
- EU CSRD: EFRAG publishes the ESRS Set 1 XBRL Taxonomy
- European Commission adopts first set of the European Sustainability Reporting Standards (ESRS)
- First set of ESRS published in the Official Journal of the EU
- Directive allowing two-year delay for sector-specific ESRS and ESRS for non-EU companies published in the Official Journal of the EU
- The Corporate Sustainability Reporting Directive: tracking transposition and goldplating across the EU
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Spain: A step forward in implementing the Corporate Sustainability Reporting Directive
- Spain: Sustainability reporting - Updated technical guidance on the audit committees of public-interest entities
- France is the first member state to transpose CSRD
Episode 1
EU CSRD demystified: what is this all about
Speakers: Aileen Buchanan and James Marlow
In this episode, managing associates Aileen Buchanan and James Marlow discuss at a high level what the CSRD is, what it requires, the entities that are in scope and what they need to report.
Episode 2
EU CSRD demystified: scope and timing
Speakers: Terry Yiangou and Elliot Jack
In this episode, managing associate Terry Yiangou and associate Elliot Jack explain who the CSRD applies to, when it will apply and some of the exemptions.
Episode 3
EU CSRD demystified: what are the ESRS and what do they require?
Speakers: Iyesogie Igiehon and Aileen Buchanan
In this episode, managing associates Iyesogie Igiehon and Aileen Buchanan explain what the European Sustainability Reporting Standards (ESRS) are, what their current status is and next steps.
Episode 4
EU CSRD demystified: double materiality
Speakers: David Ballegeer and Iyves Igiehon
In this episode, partner David Ballegeer and managing associate Iyes Igiehon explain the CSRD's approach to materiality (known as "double materiality"), which will require a significant shift in the way in-scope entities report on sustainability issues in the EU.
Episode 5
EU CSRD demystified: value chain
Speakers: Rachel Barrett and Tom Cobbaert
In this episode, partner Rachel Barrett and managing associate Tom Cobbaert discuss the CSRD’s requirement to report on the value chain, including what a value chain is and how to report on this in practical terms.