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Clifford Chance

Clifford Chance
Briefings

Briefings

The new European Sustainability Reporting Standards entered into force!

22 December 2023

The Corporate Sustainability Reporting Directive ("CSRD") provides for detailed sustainability related disclosure obligations for companies. With the publication of the European Sustainability Reporting Standards ("ESRS") on 22 December 2023 the legislative procedure for the first mandatory sustainability reporting standard has been completed.

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