About the Proposed Directive (amending Directive 2013/34/EU, Directive 2004/109/EC, Directive 2006/43/EC and Regulation (EU) No 537/2014, as regards corporate sustainability reporting)
On 21 April 2021, the Commission adopted a proposal for a Corporate Sustainability Reporting Directive (CSRD), which would amend the existing reporting requirements of the NFRD if adopted. The proposal: • extends the scope to all large companies and all companies listed on regulated markets (except listed micro-enterprises)
requires the audit (assurance) of reported information
introduces more detailed reporting