EU's CSRD explained for beginners I ESRS I ESG

Описание: CSRD stands for Corporate Sustainability Reporting Directive, which was put into force on January 05, 2023. However, the European Union’s CSRD was made applicable for companies for the first time in the financial year 2024 for reports to be submitted in 2025. The CSRD modernises and strengthens the existing EU rules related to social and environmental information companies must report. Under the CSRD, large and listed companies operating in the European Union must disclose information on risks and opportunities related to Environmental, Social and Governance (ESG) practices. Moreover, companies need to publish their disclosures as per the CSRD’s technical rules, known as the ESRS, which stands for European Sustainability Reporting Standards. The CSRD reporting is done on the basis of the double materiality concept, which is at the core of CSRD. To know more, check our detailed blog: https://www.thesustainabilitycloud.co...
#csrd

0:00 Intro
0:25 What is CSRD?
1:18 What is Double Materiality Assessment?
1:44 Why was CSRD introduced?
2:19 How can companies comply with CSRD?
2:55 When to do CSRD
3:15 Timeline of CSRD
3:30 Role of ESRS in CSRD
4:17 Challenges to CSRD reporting

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