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CSRD: New rules on corporate sustainability reporting

Why companies should prepare now

Following the EU Commission’s proposal in April 2021, the EU Parliament and Council adopted standardised rules for disclosure of sustainability information in November 2022: the Corporate Sustainability Reporting Directive (CSRD). The reported data is supposed to bolster sustainable business practices and therefore promote corporate social responsibility and help make the EU carbon neutral by 2050, as targeted in the European Green Deal and in line with the Paris Agreement objective.