| Submission declined on 26 August 2023 by Ca (talk). This draft's references do not show that the subject qualifies for a Wikipedia article. In summary, the draft needs multiple published sources that are:
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| Submission declined on 27 March 2023 by S0091 (talk). This draft's references do not show that the subject qualifies for a Wikipedia article. In summary, the draft needs multiple published sources that are:
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Comment: Some sources are affiliated with European Commision. Ergo, not independent. [This https://www.accountancyeurope.eu/publications/faqs-on-corporate-sustainability-reporting-directive/] is just a re-wording of the proposal.This blog is unreliable as the site says "The accuracy of any content provided by an external contributor remains the responsibility of such external contributor. The views expressed in any content provided by external contributors are those of the external contributor(s) alone, and are neither endorsed by, nor necessarily correspond with, the views of PRI Association or any signatories to the Principles for Responsible Investment other than the external contributor(s) named as authors."
[This review https://www.natlawreview.com/article/european-union-adopts-corporate-sustainability-reporting-directive-impacts-beyond] is excellent. Find more sources like this one and you should be set. Ca talk to me! 06:39, 26 August 2023 (UTC)
- Comment: Sources are either primary or not reliable such as The Harvard Law School Forum on Corporate Governance, which is a blog and that particular post is in part a solicitation by a law firm, "Our team would be delighted to assist you in your preparations for the CSRD." S0091 (talk) 17:51, 27 March 2023 (UTC)
The Corporate Sustainability Reporting Directive (CSRD) is a standardized format for sustainability reporting. CSRD is currently being developed after its approval by the European Commission on December 14, 2022.:[1].
The directive increases the number of companies that will be required to publicly report on environmental, social, and corporate governance topics from approximately 12,000 to approximately 50,000[2],[3].
The directive aims to harmonize the transparent disclosure of information regarding climate change and other sustainability issues across the EU[4].
Reporting using the CSRD standard is required for EU-companies that meet at least two of the following[5]
- having a balance sheet total exceeding EUR 20 million
- having a net turnover exceeding EUR 40 million
- having more than 250 employees
CSRD will come into effect for annual reporting on financial years starting on or after January 1, 2024 for entities already required to publish under the NFRD. Other companies that meet the requirements listed above will have to publish using CSRD on financial years starting on or after January 1, 2025.[5]
Technical Specification edit
Like the European Single Electronic Format, CSRD uses Inline XBRL (iXBRL), a digital format that combines eXtensible Business Reporting Language (XBRL) and XHTML, enabling both machine-readability and human-readability of reports. The CSRD taxonomy is currently under development by EFRAG[6]
References edit
- ^ "EUR-Lex - 32022L2464". eur-lex.europa.eu. Retrieved 2023-03-27.
- ^ "all you need to know about the Corporate Sustainability Reporting Directive". www.accountancyeurope.eu. 2023-03-03. Retrieved 2023-04-04.
- ^ "European Union Adopts Corporate Sustainability Reporting Directive With Impacts Beyond Europe". www.natlawreview.com. 2022-12-01. Retrieved 2023-04-04.
- ^ "Corporate sustainability reporting". finance.ec.europa.eu. Retrieved 2023-03-27.
- ^ a b "CSRD and ESRS: how EU corporate sustainability reporting is evolving". www.unpri.org. 2022-09-22. Retrieved 2023-04-04.
- ^ "Sustainability reporting standards interim draft - EFRAG". www.efrag.org. Retrieved 2023-03-27.