EACC & Member News

CSRD: AMENDMENT ACCOUNTING DIRECTIVE CHANGES SCOPE OF REPORTING REQUIREMENTS – Houthoff

The European Commission recently adjusted the size criteria from the Accounting Directive (2013/34/EU), which are used to determine the applicability and the time of application of the Corporate Sustainability Reporting Directive (CSRD). The adjustments are therefore relevant for determining whether and, if so, when the CSRD will apply to a particular company.

 

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