Corporate Sustainability Reporting Directive (CSRD) Brief

Contents

1. Stakeholder Expectations and Regulatory Overview

2. EU Overview: CSRD, EFRAG, and ESRS

3. What are the Changes Affecting ‘E’, ‘S,’ and ‘G’ in the ESRS Standards?

4. Key Considerations for Leadership

• Sustainability | Corporate Level
• Sustainability | Business Unit
• Legal / Compliance
• Finance
• Audit

5. Appendix

• CSRD and Disclosure Details
• UK Regulatory Details
• How BSR Can Support