Corporate Sustainability Reporting Directive (CSRD) disclosures
June 2023
The Corporate Sustainability Reporting Directive (‘CSRD’) is one of the EU initiatives to drive the transition to a sustainable economic environment by improving the transparency on sustainability disclosures. The CSRD requires comprehensive and granular disclosures on sustainability matters, for example about how sustainability issues affect a company’s business development, performance, and position (an ‘outside-in’ perspective), as well as the impact the company has on sustainability matters, including environmental, social, and employee matters, respect for human rights, anti-corruption and bribery matters, and governance (an ‘inside-out’ perspective).
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Mainland China and Hong Kong Sustainability Deputy Leader, PwC Hong Kong
Tel: +[852] 2289 1314