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WebNov 10, 2024 · The new EU sustainability reporting requirements will apply to all large companies, whether listed on stock markets or not. Non-EU companies with substantial activity in the EU (with a turnover over €150 million euro in the EU) will also have to comply. Listed SMEs will also be covered, but they will have more time to adapt to the new rules. WebJul 6, 2024 · UPDATE (November 29, 2024): On November 28, the European Council issued its final approval for the Corporate Sustainability Reporting Directive (CSRD).As a result, companies will soon be required to report on environmental, social and governance (ESG) matters such as their greenhouse gas (GHG) emissions, business conduct and … WebNov 30, 2024 · The CSRD defines a large company as a business (public and private) that satisfies at least two of the following: More than 250 employees. Net turnover of more than €40 million. Balance sheet total of more than €20 million. Listed small and medium-sized enterprises (SMEs) are also subject to CSRD requirements. chiltons repair manual online