Authors: Julia Grothaus, Ulrich Wolff, Rachel Barrett, David Ballegeer, Raza Naeem, Eléonore Hannezo, Bas van Niekerk, Alex Ferreres

Sustainability Disclosure Rules: What non-EU companies need to know

The EU Corporate Sustainability Reporting Directive (CSRD) strengthens existing social and
environmental reporting requirements in the EU. Companies covered by the directive must report
on a wide array of environmental, social, and governance (ESG) issues in their annual reports, not
just directly but also throughout their entire upstream and downstream value chains.