{"id":28196,"date":"2024-06-12T10:15:01","date_gmt":"2024-06-12T08:15:01","guid":{"rendered":"https:\/\/www.co2news.sk\/?p=28196"},"modified":"2024-06-12T10:16:41","modified_gmt":"2024-06-12T08:16:41","slug":"csrd-update-explanatory-report-on-sme-sustainability-reporting-part-1-of-2","status":"publish","type":"post","link":"https:\/\/www.co2news.sk\/en\/2024\/06\/12\/csrd-update-explanatory-report-on-sme-sustainability-reporting-part-1-of-2\/","title":{"rendered":"CSRD Update - SME Sustainability Reporting Explained, Part 1 of 2"},"content":{"rendered":"<p>The Corporate Sustainability Reporting Directive (CSRD) updated and expanded the scope of non-financial reporting for large companies effective January 1, 2024, starting with fiscal year 2024 as the first reporting period.<\/p>\n<p>CSRD requires large companies to report on material sustainability\/ESG impacts, risks and opportunities that affect their business, financial position, performance and cash flows, including up and down their value chains. <em>(<\/em><em>Simon O&#039;Neill, More at <a href=\"https:\/\/www.lexology.com\/library\/detail.aspx?g=ebf749c2-68ea-4e1f-babb-09ec861368e0&amp;utm_source=Lexology+Daily+Newsfeed&amp;utm_medium=HTML+email&amp;utm_campaign=Lexology+subscriber+daily+feed&amp;utm_content=Lexology+Daily+Newsfeed+2024-06-12&amp;utm_term=\" target=\"_blank\" rel=\"noopener\"><span style=\"color: #0000ff;\">lexology.com<\/span><\/a>)<\/em><\/p>","protected":false},"excerpt":{"rendered":"<p>The Corporate Sustainability Reporting Directive (CSRD) updated and expanded the scope of non-financial reporting for large companies effective from 1 January 2024, starting with the fiscal year 2024 as the first reporting period. The CSRD requires large companies to report on the material sustainability\/ESG impacts, risks and opportunities that affect their business, financial position, performance and cash flows [\u2026]<\/p>","protected":false},"author":7,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[34],"tags":[],"class_list":["post-28196","post","type-post","status-publish","format-standard","hentry","category-lca_esg_ghg_csddd_csrd_iso_flr"],"acf":[],"_links":{"self":[{"href":"https:\/\/www.co2news.sk\/en\/wp-json\/wp\/v2\/posts\/28196","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.co2news.sk\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.co2news.sk\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.co2news.sk\/en\/wp-json\/wp\/v2\/users\/7"}],"replies":[{"embeddable":true,"href":"https:\/\/www.co2news.sk\/en\/wp-json\/wp\/v2\/comments?post=28196"}],"version-history":[{"count":0,"href":"https:\/\/www.co2news.sk\/en\/wp-json\/wp\/v2\/posts\/28196\/revisions"}],"wp:attachment":[{"href":"https:\/\/www.co2news.sk\/en\/wp-json\/wp\/v2\/media?parent=28196"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.co2news.sk\/en\/wp-json\/wp\/v2\/categories?post=28196"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.co2news.sk\/en\/wp-json\/wp\/v2\/tags?post=28196"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}