Corporate Sustainability Reporting Directive (CSRD)
The Corporate Sustainability Reporting Directive (CSRD) is a new European directive that obliges companies to publish a sustainability balance sheet.
The aim of the law is to increase the transparency and comparability of sustainable corporate activities. The European Union is the first legislator to require dual materiality with the CSRD. This means that not only must external factors be reflected in corporate financial accounting, but the impact of corporate activities on the environment (ESG) must also be assessed. How this is to be done is set out in the new accounting guidelines for sustainable management (ESRS), which still have to be implemented in national laws.
The law has been in force since 1 January 2024 and applies, among other things, to companies that fulfil at least 2 of these 3 criteria:
> 250 employees
> € 40 million turnover
> € 20 million balance sheet total
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What you can expect from the webinar
The CSRD Act represents a major challenge, but also a great opportunity for companies. This is because it not only requires companies to adapt their existing processes and systems, but also to clearly define and communicate their own sustainability strategy and goals. This is the only way for companies to position themselves as responsible and sustainable players.
In 40 minutes, we will give you an overview of the CSRD Act and show you how you can implement it successfully.
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