Sustainability and business

Sustainability
and business

Sustainability frameworks and standards —
the European Union’s Corporate Sustainability
Reporting Directive (CSRD) and European
Sustainability Reporting Standards (ESRS)

April 2024

In October 2020, AICPA® & CIMA® started a programme of thought leadership to explore accountancy and sustainability, highlighted in Sustainability and Business — The Call to Action: Build Back Better.1 This Corporate Sustainability Reporting...Contents

Introduction:

Why ESRS
and the CSRD
are needed?

How were
ESRS and
the CSRD
developed?

When is reporting
under CSRD
required?

What are the requirements
for ESRS and
the CSRD?

Who will
encounter ESRS
and the CSRD?

Association
resources

Endnotes

Thank you for reading

Sustainability frameworks
and standards —
CSRD and ESRS