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By David SUETENS, Independent Non-Executive Director
Provisional agreement on the CSRD (Corporate Sustainability Reporting Directive) was reached during the summer of 2022, followed by final agreement in November 2022 and the official publication in the EU Journal happened in late December 2022. Hence, no excuses anymore to explore and prepare for its implementation. True consideration can now be given to its impact and the additional disclosures to be made.
While very complex, I fundamentally believe this Directive will enormously help in creating a more objective and auditable framework around ESG transparency and disclosure requirements and thus muting the subjectivity – dare I even say – marketing element in some of the existing NFRD (Non...
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