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CSRD – What’s new in EU Sustainability Reporting

Introduction

This session will provide an overview on the latest developments in non-financial disclosures and sustainability reporting in the EU, with a special focus on the Corporate Sustainability Reporting Directive (CSRD), which will amend the Non-Financial Reporting Directive (NFRD), and the upcoming EU Sustainability Reporting Standards (ESRS). While the NFRD currently applies to large public interest companies with more than 500 employees, the new regulations will gradually cover a broader scope of companies, including companies with more than 250 employees and listed SMEs, who will have to report the first time. The reporting requirements will also become more complex, covering several new reporting dimensions with the reported information requiring mandatory assurance.

Who Should Attend?

The session is expected to be particularly of interest for private sector representatives with a focus on accounting/non-financial reporting or sustainability topics in general, as well as public sector officials dealing with topics related to the environment, social factors and governance.

CPE Accreditation

This session has been accredited with 1.5 CORE hours CPE.

Session Outline

  • Background on ESG/ Sustainability/ Sustainable Finance regulations (e.g. Taxonomy)
  • NFRD: re-cap on the main requirements of the Directive
  • CSRD: update on the agreed content/timelines of the directive, and comparison with the NFRD
  • Reporting standards – what will they contain (based on current drafts) and timeline
  • Malta – next steps & implementation in Malta.

Special focus on:

  • ESG/ CSRD preparedness
  • Supply chain aspects and SC due diligence
  • SME reporting requirements & safe-guards
  • Other future developments (e.g. Corporate Sustainability Due Diligence)

Speakers

Chris Meilak | Executive Director at EY’s Valuation, Modelling and Economics sub-service, is an accountant and economist, leading EY Malta’s sustainability services.

Photo of Chris Meilak

Maria Giulia Pace | Manager at EY’s Economic Advisory sub-service line, is an economist with a special focus on sustainability issues. She holds a Bachelor of Commerce (Hons.)  in Economics from the University of Malta, and a MSc in International Development from the University of Amsterdam.

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Kathrin Kutlescha | Manager at EY’s Economic Advisory sub-service line, is a Chemist with a special focus on sustainability and climate change issues. She holds a Diploma in Biochemistry and a PhD in Chemistry/Natural Sciences from the University of Bayreuth (Germany).

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Location

EY Malta, Regional Business Centre, Achille Ferries Street,

Msida, Malta, MT, 1111, US

Date

Time

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