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The Corporate Sustainability Reporting Directive and its global impact

EY Sustainability Matters

00:00

The Relationship Between the ESRS and the CSRD

CSRD is outlining what companies are subject to these disclosure requirements. The European Commission will adopt them within the next half of 2023, and then they will become effective 1-1 at 24 onwards. So far we have run about 15,000 companies subject to NFRD in Europe. This number has now increased to 50,000 entities, including, which is a very last minute change, third country companies.

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