The Impact of CSRD on the Transport Industry
The CSRD: extra-financial reporting obligations
From 2024, a new directive will come into force: the Corporate Sustainability Reporting Directive (CSRD). It will replace the Non Financial Reporting Directive (NFRD) and will now require more than 50,000 companies in Europe to establish extra-financial reporting on their CSR, i.e. environmental, social and societal, implications.