The EU Corporate Sustainability Reporting Directive (CSRD) requires companies to disclose detailed information on their human rights and environmental impacts throughout their value chains and to update this information annually by complementing the European Union (EU) Corporate Sustainability Due Diligence Directive (CSDDD). CSRD is being phased in gradually for companies of different sizes and will apply directly to non-EU companies that meet the criteria starting in 2028.

PDF – EU Corporate Sustainability Reporting Directive (CSRD)