The first round of CSRD reporting happens in 2025, with disclosures on FY 2024 due for certain companies that fall within the directive’s scope. Over the next few years, more businesses will need to start complying, including non-EU companies with a significant presence in the EU.  

These companies must report using the European Sustainability Reporting Standards (ESRS). Among them is ESRS E1, which covers disclosures related to climate change.  

ESRS E1 disclosure requirements are complex, covering over 200 data points, most of which are mandatory. But in compiling the information for ESRS E1, companies will gain important insights that can enable key improvements in their sustainability performance.  

Incorporating legal expertise from Jones Day, our guide provides useful steps for how to get organized for your climate disclosures, as well as details on various components that are critical for CSRD compliance — for example, double materiality and external assurance.      

Reduce the complexity of your climate disclosure process by following our steps. Download the guide now and get started.  

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The information provided in this guide is for general information purposes only, may not be updated in real time, and does not constitute legal advice.  Please consult with your legal and other advisors to discuss your particular needs and circumstances. 

Guide

Understanding the Corporate Sustainability Reporting Directive (CSRD) and its climate disclosure requirements

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