abat's Blog
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The CSRD Is Delayed – Or Is It?
The introduction of the CSRD has been delayed - and many companies are unsettled. While the EU directive on sustainability reporting should actually already be enshrined in law, rumors are swirling in Berlin. But one thing is certain: companies should act now and start the materiality analysis to avoid pressure later on.
CSRD – ESG-Reporting the Next Generation
The CSRD is reminiscent of the discovery of unknown territories in a distant solar system. Starting in 2023, companies that either have more than 500 employees or exceed certain financial thresholds will be required to comply with the CSRD. These requirements require companies to report openly on their environmental and social impacts, as well as their business models and risk management strategies related to sustainability.