Corporate Sustainability Reporting Directive
GPTKB entity
Statements (31)
| Predicate | Object |
|---|---|
| gptkbp:instanceOf |
European Union law
|
| gptkbp:abbreviation |
gptkb:CSRD
|
| gptkbp:adoptedBy |
gptkb:European_Union
2022-11-28 |
| gptkbp:appliesTo |
large companies
listed companies certain SMEs |
| gptkbp:enforcedBy |
gptkb:EU_Member_States
|
| gptkbp:goal |
increase corporate transparency
support EU Green Deal combat greenwashing improve sustainability information |
| https://www.w3.org/2000/01/rdf-schema#label |
Corporate Sustainability Reporting Directive
|
| gptkbp:legalBasis |
Treaty on the Functioning of the European Union
|
| gptkbp:publishedIn |
gptkb:Official_Journal_of_the_European_Union
|
| gptkbp:referenceNumber |
Directive (EU) 2022/2464
|
| gptkbp:regulates |
sustainability reporting
|
| gptkbp:replacedBy |
gptkb:Non-Financial_Reporting_Directive
|
| gptkbp:requires |
reporting according to European Sustainability Reporting Standards
reporting in management report assurance of reported information sustainability disclosures |
| gptkbp:startDate |
2024
|
| gptkbp:subject |
anti-corruption
human rights diversity social matters governance matters environmental matters |
| gptkbp:bfsParent |
gptkb:CSRD
|
| gptkbp:bfsLayer |
8
|