Dear Members, please see below the legislative changes applicable to EU Corporate Sustainability reporting. Although these requirements impact which companies have reporting obligations, it is still worth considering that if you are a small company not required to report, but if you supply a larger organisation with reporting obligations, including Scope 3, you may still find yourself having to provide information upstream as a supplier.
This impacts EU CSRD – Corporate Sustainability Reporting Directive and Corporate Sustainability Due Diligence Directive – CSDDD reporting.
