ESG Webcast Episode 9: ESG Reporting – CSRD & ESRS (Update Episode 4)

Which companies are obliged to report according to the “Corporate Sustainability Reporting Directive (CSRD)” and the “European Sustainability Reporting Standards (ESRS)”? What legal frameworks need to be considered? How does the double materiality analysis work? What are the recent updates on this topic?

Which companies are obliged to report according to the “Corporate Sustainability Reporting Directive (CSRD)” and the “European Sustainability Reporting Standards (ESRS)”? What legal frameworks need to be considered? How does the double materiality analysis work? What are the recent updates on this topic?

• Corporate Sustainability Reporting Directive (CSRD)
• European Sustainability Reporting Standards (ESRS)
• The concept of double materiality
• Mandatory sustainability reporting
• Example of Disclosure Requirements based on ESRS E1: Climate Change