CSRD

GPTKB entity

Statements (32)
Predicate Object
gptkbp:instanceOf European Union law
gptkbp:adoptedBy gptkb:European_Union
2022-11-28
gptkbp:appliesTo large companies
EU subsidiaries of non-EU companies
listed SMEs
public-interest entities
gptkbp:covers anti-corruption
human rights
diversity
social matters
governance matters
environmental matters
gptkbp:enforcedBy gptkb:European_Parliament
gptkbp:frequency annually
gptkbp:fullName gptkb:Corporate_Sustainability_Reporting_Directive
gptkbp:goal increase corporate transparency
support EU Green Deal
combat greenwashing
improve sustainability information
https://www.w3.org/2000/01/rdf-schema#label CSRD
gptkbp:language English
official EU languages
gptkbp:replacedBy gptkb:Non-Financial_Reporting_Directive
gptkbp:reportingStandard gptkb:European_Sustainability_Reporting_Standards
gptkbp:requires sustainability reporting
reporting according to European Sustainability Reporting Standards
audited sustainability information
reporting in management report
gptkbp:startDate 2024
gptkbp:bfsParent gptkb:Columbia-Shuswap_Regional_District
gptkbp:bfsLayer 7