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Corporate Sustainability Reporting Directive (CSRD)
"Since the CSRD came into effect, our company has been working hard to meet all the new reporting requirements."
Definition
An obligatory reporting framework enacted by the European Parliament that applies to certain companies with operations taking place in the European Union. The mandate requires companies to report on specific ESG metrics, conduct a double materiality assessment (considering both the impact of the company on the environment and the impact of environmental issues on the company), and undergo third party assurance to verify the accuracy and reliability of their ESG disclosures.
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