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On June 21, Members of the European Parliament and EU governments struck a provisional agreement on new reporting rules for large companies. The application of the CSRD will take place in three stages:

  • 01 January 2024 for companies already subject to the non-financial reporting directive;
  • 01 January 2025 for companies that are not presently subject to the nonfinancial reporting directive;
  • 01 January 2026 for listed SMEs, small and non-complex credit institutions and captive insurance undertakings.

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