On January 5, 2023, the Corporate Sustainability Reporting Directive (CSRD) entered into force. Directive (EU) 2022/2464 of the European Parliament and of the Council  This new directive modernises and strengthens the rules on social, environmental and governance information that companies must report. The new rules apply to the first group of eligible companies from this year (financial year 2024), with reports to be published in 2025. Entities covered by the CSRD are required to comply with 12 detailed ESG reporting standards – the European Sustainability Reporting Standards (ESRS). (Jonathan McKeown, Dorothy Maxwell FICRS, more at crowds.ie )