The Corporate Sustainability Reporting Directive (CSRD) requires companies to meet a set of standards set by the independent body, the European Financial Advisory Group (EFRAG). These certain companies must provide reports on their business’ sustainability-related matters.

The Directive applies to companies that meet at least two of the following criteria: Have over 250 employees, greater revenue than 40 million euros or assets totalling 20 million euros.

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Learn more about the CSRD