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Global Guidelines and Regulations 2024
Sustainability
In January 2023, the new directive on the publication of non-financial information by companies came into force: the CSRD. Its aim is to harmonise ESG reporting across Europe in order to encourage transparency and comparability between companies in terms of sustainability. More precise and demanding than the current Non-Financial Reporting Directive (NFRD), it will apply to 50,000 companies instead of 11,000 today. From 2025 (for the year 2024), the first organisations concerned will have to include in their management reports material indicators that comply with the European Sustainability Reporting Standards (ESRS).
Mandatory, EÚ
https://eur-lex.europa.eu/legal-content/EN/TXT/?uri=CELEX:32022L2464
EU Taxonomy
The European Union (EU) Taxonomy is part of the European Green Deal, the EU's plan to reach climate neutrality by 2050, and is a crucial element of the European Sustainable Finance Strategy. It is a classification establishing which economic activities are sustainable according to climate, environmental and social criteria.
Mandatory, EÚ
https://eur-lex.europa.eu/legal-content/EN/TXT/?uri=CELEX:32020R0852
https://ec.europa.eu/sustainable-finance-taxonomy/
CSDDD (Corporate Sustainability Due Diligence Directive)
The Corporate Sustainability Due Diligence Directive (CSDDD) aims to strengthen environmental protection. The directive sets out requirements for large companies in relation to the human rights and environmental impacts of their activities, subsidiaries
and partners.
Mandatory, EÚ
https://eur-lex.europa.eu/legal-content/SK/TXT/?uri=CELEX%3A32024L1760
Directive (EU) 2023/970
of the European Parliament and of the Council of 10 May 2023 to strengthen the application of the principle of equal pay for equal work or work of equal value between men and women through pay transparency and enforcement mechanisms
https://eur-lex.europa.eu/legal-content/EN/TXT/?uri=uriserv%3AOJ.L_.2023.132.01.0021.01.ENG