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by
AnhNguyen
- 2024年10月2日
The European Commission has initiated infringement procedures against 17 EU member states for failing to implement the Corporate Sustainability Reporting Directive (CSRD) into national laws. This directive, a key update to the Non-Financial Reporting Directive (NFRD), mandates expanded sustainability reporting requirements for over 50,000 companies, up from around 12,000 previously.
The CSRD introduces comprehensive reporting standards, based on the European Sustainability Reporting Standards (ESRS), covering company impacts on the environment, human rights, social standards, and sustainability risks. It took effect in early 2024 for large companies, with the first reports due in 2025, followed by smaller firms in the coming years. The deadline for EU member states to integrate the CSRD into national legislation was July 6, 2024.
Among the states that received warning letters are Belgium, Germany, Spain, and Finland. The Commission stated that without full implementation, harmonized sustainability reporting across the EU will be hindered, limiting investors’ ability to assess companies’ sustainability performance.
The infringement procedures grant the 17 member states two months to respond and implement the directive. If they fail to do so, the Commission may escalate the process, potentially taking legal action at the EU Court of Justice.
This action highlights the EU’s commitment to ensuring compliance with sustainability reporting and ESG initiatives, emphasizing the importance of transparent and harmonized sustainability reporting across Europe.
情報源
https://www.esgdive.com/news/european-commission-warns-17-member-states-to-incorporate-csrd/728571/
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