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CSRD: What companies within and outside of the EU can expect

By Oliver Pike


The Corporate Sustainability Reporting Directive (CSRD) has gained significant interest since its enactment in January 2023. Whilst it is primarily set to affect EU based companies (plus the European Economic Area (EEA) countries of Norway, Iceland and Liechtenstein), non-EU companies with significant operation within the EU will also be subject to the regulation. Both double materiality and Scope 3 will need to be incorporated into reporting.