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CSRD | Corporate Sustainability Reporting Directive
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At FactZero, we specialize in making sustainability accessible and actionable. Using the latest technologies, we empower businesses to navigate and apply regulations effectively, ensuring compliance while driving meaningful progress. Our innovative solutions provide clarity and support for stakeholders across industries to operate responsibly and sustainably.

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Research

A look into the draft CSRD Reporting Standards for Non-EU Groups

The European Financial Reporting Advisory Group (EFRAG) has introduced working papers for the Non-European Sustainability Reporting Standards (NESRS). These standards are intended to align with the Corporate Sustainability Reporting Directive (CSRD) for non-European Union (EU) parent entities. This paper provides a comprehensive overview of the NESRS framework, emphasizing its distinctions from the European Sustainability Reporting Standards (ESRS), its methodological structure, and its prospective implementation roadmap.

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