ISRB 2024/04 EU Reporting: CSRD - Summary of Scope & Requirements
ISRB 2024/04 EU Reporting: CSRD - Summary of Scope & Requirements
The EU’s Corporate Sustainability Reporting Directive (CSRD) becomes effective for many entities in 2024.
The CSRD significantly expands both the scope of existing requirements (including to some non-EU groups) and the sustainability reporting requirements, which will be in accordance with European Sustainability Reporting Standards.
BDO’s ISRB 2024/04 summarises the scope and requirements of the CSRD and has been updated to reflect clarifications provided in the CSRD FAQs released by European Commission on 7 August 2024.
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