More than just ESG reporting: Making a success of the CSRD


In a recent article, Gate One highlights the evolving complexity of corporate sustainability, propelled by new regulations like the Corporate Sustainability Reporting Directive (CSRD) in the EU, UK, and US. The CSRD, building on the NFRD, mandates comprehensive sustainability disclosures across environmental, social, and governance (ESG) aspects for companies worldwide. It extends its reach from companies already reporting under the NFRD starting January 2024, to large EU companies and SMEs in subsequent years, and will even affect non-EU companies with significant EU turnover from January 2028. This directive not only demands detailed reporting and high data quality but also signifies a departure from the usual ESG reporting practices, challenging companies to enhance their sustainability reporting mechanisms significantly.

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