CSRD will introduce new reporting rules and expand the group of companies subject to the obligation. Starting in 2023, reports on ESG issues will have to be published by all companies with more than 250 employees, both public and private. Three years later, the obligation will also extend to all companies with more than 10 employees listed on a regulated market. All other small and medium-sized companies will be able to report voluntarily.
Reports will have to be prepared according to uniform European standards. Piotr Biernacki, Partner at MATERIALITY, participated in the work of PTF-NFRS, a working team established at EFRAG to develop the architecture of new reporting standards for the European Commission.
Content of the draft CSRD: Proposal Corporate Sustainability Reporting (English Version)
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