The Corporate Sustainability Reporting Directive (CSRD) is a new European Union (EU) directive that requires small, medium and large companies operating in Europe to disclose their environmental, social and governance (ESG) impacts on society as part of an annual non-financial reporting duty.
This report assesses the transposition status of the CSRD across EU member states, as well as European Economic Area and European Free Trade Association jurisdictions. This report also analyses a number of jurisdictions that have significantly expanded the application and scope of the EU’s CSRD, including Denmark, Finland, France, Ireland, Italy, Romania, Sweden and Norway.