EU Corporate Sustainability Reporting Directive — What Do Companies Need to Know

This brief article from Harvard Law school explains what the EU’s new Corporate Sustainability Reporting Directive (CSRD) disclosure requirements mean for business outside of the EU. It outlines what businesses it applies to, the timeline over which it will be phased in, provides a summary of key aspects of the disclosure standard, and identifies where if differs from existing standards. These insights will be most useful to sustainability and legal teams.