Chapter 8 AMENDMENT OF CSRD DIRECTIVE, NRRP, FINANCIAL MARKET AND ESG PARAMETERS
Gianluca Santilli
Abstract: The European Commission, on 21 April 2022, proposed an amendment to the Corporate Sustainability Report Directive (CSRD) which provides for a constant and consistent flow of information issued by companies on sustainability in favor of its stakeholders but also financial market and insurance analysts, of the rating agencies.
This is to generate awareness of companies on their social and environmental impact and therefore on their level of sustainability.
The change to the CSRD leads to ensuring that corporate sustainability reporting is consistent with the obligations under EU Regulation 2019/2088 on sustainability reporting in the financial ...
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