CEE ESG event_presentation

CSRD

Timeline

The Corporate Sustainability Reporting Directive (CSRD) was enacted on January 5, 2023. This new directive revamps and fortifies the regulations surrounding the social and environmental information that companies must report.

WE ARE HERE

2025 : Publication of the first reports following the CSRD requirements for large firms (EU Companies) already subject to the NFRD being replaced by the CSRD

Here are some of the critical requirements under the 12 ESRS Standards published in 2023: – Carbon footprints Scope 1, 2 and 3 – ESG risks and opportunities with the business model – Impacts on climate, biodiversity, and water – Supply chain risks and opportunities

CSRD release first framework

2026 : For large companies not currently covered by the NFRD

CSRD approved

ESRS Standards published

2027 : For Small and mid-sized companies

2028 : For Non-EU companies

2021

2022

2023

2024

2026

2027

2028

2029

2030

2025

companies’ turnover > 75%

Companies impacted by this directive across Europe ≈50 000

Covering > 75% of total EU

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