Compliance, Ethics & Sustainability An international journal with a European focus 2023 nr. 3

CSRD reporting requirements place Compliance function in the spotlight

Rebecca Kozlowski, Serap Tutkun and Laura Schroder-Van Oorschot1

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The Corporate Sustainability Reporting Directive (‘CSRD’) requires an estimated 50,000 companies in the European Union (‘EU’) to report on a wide range of Environmental, Social and Governance (‘ESG’) topics and puts the compliance function in the spotlight. Many companies may be unaware that their existing Compliance function activities may already address some of the CSRD requirements, such as Anti-Bribery and Corruption (‘ABAC’) training and risk culture. However, most companies will have gaps to resolve or may be struggling to determine their reporting information under CSRD. Those companies should look towards their compliance programs and integrated control frameworks, as they can support in the transition.

1. Introduction

The scope of Compliance continues to expand within the Netherlands and wider European Union (‘EU’) as more extensive and...

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Verder in dit artikel:

1. Introduction

2. Risk culture is an important building block of the CSRD

3. Compliance programs and the CSRD

4. CCOs must act now to identify the CSRD gaps within their compliance frameworks

5. Conclusion

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Artikel informatie

Type
Artikel
Auteurs
Rebecca Kozlowski, Serap Tutkun and Laura Schroder-Van Oorschot1
Auteursvermelding
Ik ben auteur van dit artikel
Datum artikel
Uniek Den Hollander publicatienummer
UDH:TvCo/17726

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