EY refers to the global organization, and may refer to one or more, of the member firms of Ernst & Young Global Limited, each of which is a separate legal entity. Ernst & Young Global Limited, a UK company limited by guarantee, does not provide services to clients.
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Overview
Our Technical Line discusses how the Corporate Sustainability Reporting Directive (CSRD), a European Union (EU) legislative act, affects non-EU-based multinationals. Many entities headquartered outside the EU, including many US multinationals, will have to make extensive new sustainability disclosures under the CSRD. These entities need to carefully evaluate whether they are in the scope of the CSRD. Entities that are in the scope will need to determine when they need to start applying the CSRD, which may be as soon as 2024 for calendar-year entities.