Corporate & Business DOUE Importance: 6/10

Correction of errors in the European Directive on corporate sustainability reporting (CSRD)

01 Jul 2026 22 views
Who is affected:
Large companies, listed companies and business groups operating in the EU

Summary

Errors in European regulations requiring large companies to publish sustainability reports are corrected. It affects how companies must report their environmental and social impact.

Detailed analysis PRO

This rectification corrects material errors in Directive 2022/2464/UE (CSRD), which reforms the non-financial reporting obligation for large and listed companies in the EU. The CSRD significantly expands the scope of companies required to publish sustainability reports, including ESG criteria (environment, social and g…

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Full official title

CELEX:32022L2464R(09)

View original source (DOUE)

Affected sectors

SMEs Construction Technology Transport

Categories

Tax & Revenue Labour & Employment Corporate & Business Data Protection Social Security European Regulations Grants & Subsidies Other Regulations Public Sector Education Energy Agriculture & Fisheries Real Estate

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