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15 Dez 2020

EU policy-makers agree on new social & environmental reporting rules for companies

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On 21 April 2021, the European Commission presented a legislative proposal for a Corporate Sustainability Reporting Directive (CSRD). The proposal revises existing rules introduced by the Non-Financial Reporting Directive (NFRD) and proposes the development of mandatory European sustainability standards.

NGOs welcomed the changes as key to achieve objectives set in the European Green Deal and sustainable finance agenda, but called for policymakers to address key gaps such as the exclusion of private SMEs and failure to specify essential aspects that EU standards need to address in particular with regard to reporting on human rights. EU Parliament and Council will negotiate the final text in the coming months.

On 21 June 2022, the European Parliament and EU governments agreed on the new EU sustainability reporting requirements. The rules will apply to all large companies (with over 250 employees and a 40 million euro turnover), as well as non-EU companies with substantial activity in the EU market (150 million euro in annual turnover in the EU) and a handful of SMEs listed on public markets with lighter reporting standards.