Clifford Chance

Reporting on HR related topics – The impact of CSRD on the HR practice

July 4, 2024

Sustainability reporting aims to provide a company's stakeholders with information on what it sees as the risks and opportunities arising from ESG issues, including the impact of its activities on people and the environment. The Corporate Sustainability Reporting Directive (CSRD) is expected to increase the quality of the information and the ability to better compare companies on ESG-related impact. CSRD has amended the Non-financial Reporting Directive (NFRD) and introduces mandatory European Sustainability Reporting Standards (ESRS) that expand upon the NFRD reporting requirements and bring additional companies in scope.

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