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    Home /  Insights /  Memos, Newsletters And Alerts /  Memo
    S&C Memos

    EU Adopts Expansive Corporate Sustainability Reporting Requirements

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    January 9, 2023

    Corporate Sustainability Reporting Directive Will Apply to Public and Private Companies, Including Many Non-EU Companies

    The European Union has finalized its Corporate Sustainability Reporting Directive that will introduce more detailed sustainability reporting requirements for EU companies, non-EU companies meeting certain thresholds for net turnover in the EU and companies with securities listed on a regulated EU market.

    In-scope companies will be required to disclose information both about how sustainability-related factors, such as climate change, affect their operations and information about how their business model impacts sustainability factors. The new Directive is a key pillar in the EU’s ambitious focus on corporate sustainability and sits alongside other major European legislative and regulatory initiatives aimed at boosting the green economy.

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