{"id":31380,"date":"2024-10-18T06:23:10","date_gmt":"2024-10-18T04:23:10","guid":{"rendered":"https:\/\/www.co2news.sk\/?p=31380"},"modified":"2024-10-19T19:31:40","modified_gmt":"2024-10-19T17:31:40","slug":"csrd-corporate-sustainability-reporting-directive-frequently-asked-questions","status":"publish","type":"post","link":"https:\/\/www.co2news.sk\/en\/2024\/10\/18\/csrd-corporate-sustainability-reporting-directive-frequently-asked-questions\/","title":{"rendered":"Corporate Sustainability Reporting Directive (CSRD), Frequently Asked Questions"},"content":{"rendered":"<p style=\"text-align: left;\">European Commission <span style=\"color: #000000;\">published detailed <\/span><span style=\"color: #000000;\">frequently asked questions<\/span><span style=\"color: #000000;\">\u00a0t<\/span>pending Corporate Sustainability Reporting Directive (CSRD), <a href=\"https:\/\/eur-lex.europa.eu\/eli\/dir\/2022\/2464\/oj\" target=\"_blank\" rel=\"noopener\"><span style=\"color: #3366ff;\">Directive (EU) 2022\/2464 of the European Parliament and of the Council, <\/span><\/a>which was to be transposed into national law by 6 July 2024. The first CSRD sustainability reports are due to be published in 2025 and before that the European Securities and Markets Authority published guidance on\u00a0<a href=\"https:\/\/finance.ec.europa.eu\/news\/commission-adopts-european-sustainability-reporting-standards-2023-07-31_en\" target=\"_blank\" rel=\"noopener\"><span style=\"color: #0000ff;\">as businesses should apply\u00a0<strong>European sustainability reporting standards <\/strong><\/span><\/a>when creating sustainability reports and so on\u00a0<span style=\"color: #000000;\">how sustainability reporting will be overseen by national regulatory authorities.<\/span><\/p>\n<p>(More on <a href=\"https:\/\/finance.ec.europa.eu\/publications\/frequently-asked-questions-implementation-eu-corporate-sustainability-reporting-rules_en\" target=\"_blank\" rel=\"noopener\"><span style=\"color: #0000ff;\">finance.ec.europa.eu<\/span><\/a>,\u00a0 <a href=\"https:\/\/www.esma.europa.eu\/sites\/default\/files\/2024-07\/ESMA32-992851010-1600_Final_Report_on_Guidelines_on_Enforcement_of_Sustainability_Information_GLESI.pdf\" target=\"_blank\" rel=\"noopener\"><span style=\"color: #0000ff;\">esma.europa.eu)<\/span><\/a><\/p>\n<p>&nbsp;<\/p>","protected":false},"excerpt":{"rendered":"<p>The European Commission has published detailed FAQs on the Corporate Sustainability Reporting Directive (CSRD), Directive (EU) 2022\/2464 of the European Parliament and of the Council, which had to be transposed into national law by 6 July 2024. The first sustainability reports under the CSRD are due to be published in 2025 and before that the European Securities and Markets Authority [\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-31380","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\/31380","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=31380"}],"version-history":[{"count":0,"href":"https:\/\/www.co2news.sk\/en\/wp-json\/wp\/v2\/posts\/31380\/revisions"}],"wp:attachment":[{"href":"https:\/\/www.co2news.sk\/en\/wp-json\/wp\/v2\/media?parent=31380"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.co2news.sk\/en\/wp-json\/wp\/v2\/categories?post=31380"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.co2news.sk\/en\/wp-json\/wp\/v2\/tags?post=31380"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}