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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, and if so, when they need to start applying the directive. This publication has been updated to include details of the proposed changes from the EU’s Omnibus simplification package.