New sustainability reporting requirements from 2024

May 31st, 2023

The Corporate Sustainability Reporting Directive (CSRD) came into force at the beginning of the year. The Directive modernises and strengthens the rules on social and environmental reporting by companies. This should lead to greater transparency and more targeted investment in companies with high environmental and social standards.

From 2024, companies must collect and prepare sustainability data and information for publication the following year. For the time being, these new rules will only apply to large public interest companies with an average of more than 500 employees.

The reporting requirements will be extended to other companies by 2029, so that by the end of the decade companies of almost all sizes (except micro-enterprises) will be affected by the new rules.

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