Implications of the CSRD for non-EU companies – A view to how companies can prepare Mayer Brown Forum: A Law Firm Community

The EU Corporate Sustainability Reporting Directive ("CSRD") entered into force on 5 January 2023 and the associated European Sustainability Reporting Standards ("ESRS") were adopted by the European Commission on 31 July 2023.  Together, the CSRD and ESRS create detailed sustainability reporting requirements that will apply to a significant number of EU and non-EU companies and substantially increase the scope of their sustainability reporting.  Application of the rules is now imminent and, for some, CSRD reporting periods will begin from 1 January 2024. In this seminar, we take a look at the implications of the CSRD for non-EU companies and what companies can do to prepare. Learning objectives In particular, this seminar will help you: learn more about the scope of CSRD and the implications for non-EU clients; understand some of the detail of the reporting obligations required by CSRD and ESRS; hear more about some of the practical difficulties and challenges of compliance; and appreciate what in-scope entities are doing to prepare for this important regulatory development.