Directive (EU) 2022/2464 as regards Corporate Sustainability Reporting (CSRD): Texts and Comments

This book presents the European Directive (EU) 2022/2464 regarding the disclosure of sustainability information by companies, commonly known as the ‘CSRD’, or Corporate Sustainability Reporting Directive. Serving as a comprehensive compilation of all EU legal rules necessary for implementing the CSRD, this book is designed as a tool to help navigate through the various legal texts on sustainability reporting and those intrinsically linked to it. It facilitates the application of this complex body of law and embodies the legislator’s spirit. The book is commented on and explained by former Pascal Durand, the European Parliament lead coordinator on this issue, and his advisor, Abrial Gilbert-d’Halluin.

The introduction provides insight into the political negotiations surrounding this legislation. Each article in the directive is then reproduced in its consolidated version to assist companies in implementing sustainability reporting. Additional texts related to the CSRD Articles are included for comprehensive understanding and explanatory comments highlight key points of the sustainability information.

With its clear and educational presentation, this book meets the needs of corporate lawyers, compliance officers, as well as professionals in private sectors responsible for certifying sustainability reports (auditors, IASP, etc.).