🇺🇸United States
CSRD compliance in United States
The CSRD requires large companies and listed SMEs in the EU to report on sustainability using European Sustainability Reporting Standards (ESRS).
Enforcement authority
National securities regulators and commercial courts
Maximum sanctions
Determined by national law. Non-compliance can lead to administrative fines, director liability, and reputational damage.
Key obligations
What CSRD requires from organizations operating in United States.
Report according to European Sustainability Reporting Standards (ESRS)
Conduct double materiality assessment
Obtain limited assurance on sustainability reporting
Include sustainability information in management report
Tag reports in digital XHTML format (ESEF)
Local context in United States
CSRD phases in from 2024 (large listed companies) through 2028 (listed SMEs). Applies to ~50,000 companies across the EU.
CSRD by industry in United States
Frequently asked questions
How does CSRD apply in United States?
The CSRD requires large companies and listed SMEs in the EU to report on sustainability using European Sustainability Reporting Standards (ESRS).
Who enforces CSRD in United States?
National securities regulators and commercial courts
What are the penalties for CSRD non-compliance?
Determined by national law. Non-compliance can lead to administrative fines, director liability, and reputational damage.
CSRD in other jurisdictions
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