The CSRD mandates that private and public European companies, as well as non-EU companies with substantial activity in the European Union, provide detailed information on sustainability-related (ESG) issues. The European Commission published initial estimates that 50,000 companies will be directly affected by the CSRD, as well as several thousands of other entities forming part of their value chains. 

Independent analysis has found over 10,000 non-EU companies that meet the criteria for mandatory CSRD reporting, over 3,000 of which are American.

In the following video, we will explain what the exact criteria are to fall under the CSRD and how your organisation can be affected even if you don't meet the direct application requirements.