{"id":7297,"date":"2022-11-28T13:44:32","date_gmt":"2022-11-28T11:44:32","guid":{"rendered":"https:\/\/elte.org.gr\/?p=7297"},"modified":"2022-11-28T13:44:32","modified_gmt":"2022-11-28T11:44:32","slug":"corporate-sustainability-reporting-csrd","status":"publish","type":"post","link":"https:\/\/elte.org.gr\/en\/2022\/11\/28\/corporate-sustainability-reporting-csrd\/","title":{"rendered":"Corporate sustainability reporting (CSRD)"},"content":{"rendered":"\r\n
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Overview<\/h2>\r\n

EU\u00a0law requires certain large companies to disclose information on the way they operate and manage social and environmental challenges.<\/p>\r\n

This helps investors, civil society organisations, consumers, policy makers and other stakeholders to evaluate the non-financial performance of large companies and encourages these companies to develop a responsible approach to business.<\/p>\r\n

Directive 2014\/95\/EU<\/a>\u00a0\u2013 also called the Non-Financial Reporting Directive (NFRD)\u00a0\u2013 lays down the rules on disclosure of non-financial and diversity information by certain large companies. This directive amends the\u00a0Accounting Directive 2013\/34\/EU<\/a><\/p>\r\n

Proposal for a Corporate Sustainability Reporting Directive (CSRD)<\/h2>\r\n

On 21\u00a0April\u00a02021, the Commission adopted a\u00a0proposal for a Corporate Sustainability Reporting Directive (CSRD)<\/a>,<\/em> which would amend the existing reporting requirements of the NFRD. The proposal<\/p>\r\n