CSRD — DIRECTIVE (EU) 2022/2464 OF THE EUROPEAN PARLIAMENT AND OF THE COUNCIL of 14 December 2022 amending Regulation (EU) No 537/2014, Directive 2004/109/EC, Directive 2006/43/EC and Directive 2013/34/EU, as regards corporate sustainability reporting (Text with EEA relevance)
directive · European Union · 32022L2464
46 provisions · 158 national measures recorded · 16 provisions hand work to national law
Defined terms · All instruments · activity report · corporate social responsibility · disclosure of information · environmental auditing · environmental impact · large business · small and medium-sized enterprises · standard