The American Chamber of Commerce in France (AmCham France), in collaboration with Mazars, is pleased to present a Policy Flash on the EU Corporate Sustainability Reporting Directive (CSRD). The entry into force of the CSRD on January 5, 2023, represents an important landmark for global sustainability and corporate reporting. By strengthening reporting rules on environmental, social, and governance information that companies have to report on, the CSRD will have significant implications for businesses.

Applicable to companies that fall within its scope regardless of their nationality, the CSRD will also impact foreign companies that need to get prepared and understand the practical business requirements that its implementation will trigger.

This Policy Flash is a practical guide to this new EU-wide regulation. Using five practical cases of different company profiles and decision trees, it intends to guide AmCham members to understand where they stand and how to best prepare for the application of the CSRD.

AmCham France represents more than 200 leading French and American companies and organizations as well as numerous academic and economic partners committed to the transatlantic relationship. Independent of any government and convinced that business has a crucial role to play in bringing new ideas to the public debate, it is a force for proposals to meet the major societal, economic, and environmental challenges of our time.

Read our updated Policy Flash (April 2024)