CSRD. Implications for companies outside the EU


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CSRD. Implications for companies outside the EU

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Business and biodiversity basics Integrating biodiversity into a business context

With an ongoing shift towards mandatory sustainability reporting, GRI is supporting global policymakers with an initial set of three new guidance documents.

It addresses the Corporate Sustainability Reporting Directive (CSRD): The benefits for policymakers in harmonising their sustainability disclosure regulations with the EU. The GRI Standards are closely aligned with the new European Sustainability Reporting Standards (ESRS), and collaboration continues to ensure that they remain so in the future.

In force since January 2023, the ESRS introduces sustainability reporting obligations for around 50,000 European companies, while from 2024, non-EU companies listed on regulated EU markets will also be required to report. These developments highlight the importance of achieving alignment between sustainability and sustainability.

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