The Corporate Sustainability Reporting Directive (CSRD) is set to become the new standard for non-financial reporting at European level. Soon to be applied to 50,000 European companies, it should help combat greenwashing and socialwashing, and encourage more virtuous practices. However, it will require companies, and HR departments in particular, to do a great deal of data collection and publication. Are they ready for this added burden?
Unprecedented volume of data to be collected and published for all companies concerned, including social data
Scope will depend on transposition, determination of companies and future sectoral standards
Progress expected thanks to easier access to data and obligation to publish action plans
On July 31, the European Commission published the delegated act related to the CSRD. It details the list of sustainability reporting standards (ESRS) on environme
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