Tsvetelina Paskova, Associate at Gugushev & Partners Law Office has authored an article published in CEE Legal Matters Magazine, with the title "The Corporate Sustainability Reporting Directive (CSRD) – What It Is and Whom It Concerns”.

The article conducts a concise overview of the CSRD, beginning with the needed context of its creation and certain details on its implementation into the legal frameworks of EU member states. With its purpose being the harmonization of the corporate ESG reporting framework, the directive will oblige companies within its scope to reveal information concerning how sustainability-related factors impact their operations, as well as information about how their business model influences said factors.

Atty. Paskova also provides succinct information on the changes the directive will bring to the current model, as well as some much-needed clarity on the specific entities which would fall into the scope of obligations of the CSRD. The article concludes by rooting the CSRD in the context of the Sustainable Financial Disclosure Regulation and the Taxonomy Regulation.

We invite you to read the full article, by following the link below:

The Corporate Sustainability Reporting Directive (CSRD) – What It Is and Whom It Concerns (ceelegalmatters.com)