Factsheets
EU Provisional Agreement to Limit Scope of CSRD and CS3D Corporate Sustainability Reporting
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This Factsheet is in collaboration with Forvis Mazars
This factsheet outlines the revised CSRD and explains how EU changes reduce the number of companies required to report and simplify sustainability reporting rules. It describes new thresholds, timelines and requirements for EU and non EU companies, and key simplifications such as removing sector specific standards and delaying digital tagging. It also highlights that board responsibility remains important and that many organisations may still choose voluntary reporting to meet stakeholder expectations and respond to ongoing regulatory developments across member states.
About Forvis Mazars
Forvis Mazars is a leading global professional services network established on 1 June 2024. It brings together the previously known Mazars international partnership and FORVIS, a top-ranked firm in the United States. Operating as an internationally integrated partnership in over 100 countries and territories, they leverage their global expertise and scale to deliver cutting-edge services in audit, assurance, tax, consulting, financial advisory, corporate finance and financial outsourcing. They assist major international corporations, SMEs, financial institutions, and public bodies in achieving their strategic and business objectives.
