Anzeige
Erschienen in:
2024 | OriginalPaper | Buchkapitel
5. CSRD: The Revision of the Non-Financial Reporting Directive
verfasst von : Klaus Rainer Kirchhoff, Sönke Niefünd, Julian von Pressentin
Erschienen in: ESG: Sustainability as a Strategic Success Factor
Verlag: Springer Fachmedien Wiesbaden
Aktivieren Sie unsere intelligente Suche, um passende Fachinhalte oder Patente zu finden.
Wählen Sie Textabschnitte aus um mit Künstlicher Intelligenz passenden Patente zu finden. powered by
Markieren Sie Textabschnitte, um KI-gestützt weitere passende Inhalte zu finden. powered by (Link öffnet in neuem Fenster)
Abstract
The Corporate Sustainability Reporting Directive (CSRD) is a revision of the Non-Financial Reporting Directive and represents a significant step in the expansion of statutory sustainability reporting. It introduces the European Sustainability Reporting Standards (ESRS) and focuses on the materiality analysis as the core of CSRD reporting. The CSRD also stipulates where the report should be published and how it is integrated into European sustainability regulation. This chapter provides a detailed overview of the CSRD, its structure, its requirements, and its impact on companies and investors.
