De nouvelles règles sur les rapports de développement durable des entreprises en Europe : La directive sur les rapports de durabilité des entreprises
On 5 January 2023, the EU Corporate Sustainability Reporting Directive (CSRD) entered into force. This new directive modernizes and strengthens the rules concerning sustainability reporting under the forthcoming European Sustainability Reporting Standards. A broader set of large companies, as well as listed SMEs, will now be required to report on sustainability – approximately 50 000 companies in total.
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