Preparing for Compliance with the EU’s Corporate Sustainability Reporting Directive – Resources for U.S.-based Multinationals

Ropes & Gray has a leading practice helping U.S.-based multinationals prepare for compliance with the EU’s Corporate Sustainability Reporting Directive. For many of these companies, compliance begins with fiscal 2025. 

We have included below, in one place, links to selected Ropes & Gray CSRD compliance resources:

The Basics

EU Corporate Sustainability Reporting Directive Signed into Law – Implications and Near-term Compliance Steps for U.S.-based Multinationals

European Commission increases CSRD large undertaking thresholds

European Sustainability Reporting Standards

European Commission adopts European Sustainability Reporting Standards for CSRD reporting – six takeaways

Categories of ESRS standards, reporting areas and drafting conventions

Understanding materiality

Qualitative characteristics of reported information

Mandatory and materiality-based disclosures

The materiality assessment process

Disaggregated reporting

Conducting due diligence

The value chain

Reporting time horizons

Preparation and presentation of sustainability information

General presentation requirements

Linkages between CSRD disclosures and with other disclosures

CSRD transitional provisions

Reporting Standards for Non-EU Parent Entities

Draft CSRD Reporting Standards for Non-EU Groups Published

EU Member State Transposition/Ropes & Gray Transposition Tracker

An Update on EU CSRD Transposition – Where Do Things Stand?

Guidance and FAQs

EU CSRD Draft Implementation Guidance for Climate Transition Plans Published – Key Points from the Guidance

Unpacking the new EU Corporate Sustainability Reporting Directive FAQs

EU Corporate Sustainability Reporting Directive Value Chain Guidance Finalized – Key Points From the Guidance

EU Corporate Sustainability Reporting Directive Materiality Assessment Guidance Finalized – Key Points From the Guidance

Complying with the EU Corporate Sustainability Reporting Directive – looking ahead to additional guidance and standards

Other Resources

ESMA’s Public Statement on the First Application of the ESRS

EFRAG’s Initial Observed Practices of ESRS Implementation

Ten Waypoints for CSRD Compliance

Early Adopter Insights from a German Study

About our Practice

Ropes & Gray has a leading ESG, CSR and business and human rights compliance practice. We offer clients a comprehensive approach in these subject areas through a global team with members in the United States, Europe and Asia. Senior members of the practice have advised on these matters for more than 30 years, enabling us to provide a long-term perspective and depth and breadth of experience that few firms can match. For further information on the practice, click here.

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