Report on social and environmental risks and opportunities.
Detail how corporate operations impact people and the environment.
The Corporate Sustainability Reporting Directive requires large companies and listed companies to publish regular reports on the social and environmental risks they face, and on how their activities impact people and the environment.
REQUIREMENTS
Report on their sustainability performance across: Environmental impact, social responsibility, governance practices.
Report requirements: Reported digitally in a machine-readable format and independently verified by a third party.
WHO IS AFFECTED?
Large EU companies: Companies whose revenue exceeds €40 million, its total assets exceed €20 million, or which have more than 250 employees.
Importers involved in the movement of waste in the EU.
All listed companies on EU-regulated markets: This includes all companies except for micro-companies that have their securities listed on an EU stock exchange.
Brokers involved in the movement of waste in the EU.
Large non-EU companies with an EU presence: These are companies from outside the EU that generate more than €150 million in turnover within the EU, and have at least one subsidiary or branch located in the EU..
