{"id":783913,"date":"2024-06-07T17:15:09","date_gmt":"2024-06-07T14:15:09","guid":{"rendered":""},"modified":"2024-06-07T17:32:37","modified_gmt":"2024-06-07T14:32:37","slug":"bdo-vypustyla-isrb-2024-04-zvitnist-yes-csrd-oglyad-sfery-zastosuvannya-ta-vymog","status":"publish","type":"post","link":"https:\/\/new.eba.com.ua\/en\/bdo-vypustyla-isrb-2024-04-zvitnist-yes-csrd-oglyad-sfery-zastosuvannya-ta-vymog\/","title":{"rendered":"BDO issued ISRB 2024\/04 EU Reporting: CSRD &#8211; Summary of Scope and Requirements"},"content":{"rendered":"<div>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-563189\" src=\"https:\/\/new.eba.com.ua\/wp-content\/uploads\/2024\/06\/EU-eng-1-300x158.jpg\" alt=\"\" width=\"600\" height=\"315\" srcset=\"https:\/\/new.eba.com.ua\/wp-content\/uploads\/2024\/06\/EU-eng-1-300x158.jpg 300w, https:\/\/new.eba.com.ua\/wp-content\/uploads\/2024\/06\/EU-eng-1-1024x538.jpg 1024w, https:\/\/new.eba.com.ua\/wp-content\/uploads\/2024\/06\/EU-eng-1-768x403.jpg 768w, https:\/\/new.eba.com.ua\/wp-content\/uploads\/2024\/06\/EU-eng-1-650x341.jpg 650w, https:\/\/new.eba.com.ua\/wp-content\/uploads\/2024\/06\/EU-eng-1.jpg 1200w, https:\/\/new.eba.com.ua\/wp-content\/uploads\/2024\/06\/EU-eng-1-800x420.jpg 800w, https:\/\/new.eba.com.ua\/wp-content\/uploads\/2024\/06\/EU-eng-1-170x90.jpg 170w\" sizes=\"auto, (max-width: 600px) 100vw, 600px\" \/><\/p>\n<p class=\"paragraph\"><span lang=\"EN-US\">The EU\u2019s Corporate Sustainability Reporting Directive (CSRD) becomes effective for many entities in 2024. <\/span><\/p>\n<\/div>\n<div>\n<p class=\"paragraph\"><span lang=\"EN-US\">The CSRD significantly expands both the scope of existing requirements (including to some non-EU groups) and the sustainability reporting requirements, which will be in accordance with European Sustainability Reporting Standards. <\/span><\/p>\n<\/div>\n<div>\n<p class=\"paragraph\"><span lang=\"RU\"><a href=\"https:\/\/www.bdo.ua\/en-gb\/insights-1\/information-materials\/2024\/isrb-2024-04-eu-reporting-csrd-summary-of-scope-and-requirements\" target=\"_blank\" rel=\"noopener\"><span lang=\"EN-US\">BDO\u2019s ISRB 2024\/04<\/span><\/a><\/span><span lang=\"EN-US\"> summarises the scope and requirements of the CSRD.<\/span><\/p>\n<\/div>\n<div>\n<p class=\"paragraph\"><span lang=\"RU\"><a href=\"https:\/\/www.bdo.ua\/en-gb\/contact-us\" target=\"_blank\" rel=\"noopener\"><span lang=\"EN-US\">Contact us<\/span><\/a><\/span><span lang=\"EN-US\"> if you have additional questions.<\/span><\/p>\n<\/div>\n<div>\n<p><span lang=\"EN-US\">Source<\/span> <span lang=\"UK\"><a href=\"https:\/\/www.bdo.global\/en-gb\/insights\/ifrs-and-corporate-reporting\/2024\/isrb-2024-04-eu-reporting-corporate-sustainability-reporting-directive-summary-of-scope-and-requi\" target=\"_blank\" rel=\"noopener\">BDO Global<\/a><\/span><\/p>\n<\/div>\n<div>\n<p class=\"paragraph\"><span lang=\"EN-US\"><a href=\"https:\/\/www.bdo.global\/getmedia\/a8fc3005-57cd-409c-858b-65f5493a62c5\/ISRB-2024-04-CSRD.pdf?ext=.pdf\" target=\"_blank\" rel=\"noopener\">DOWNLOAD<\/a><\/span><\/p>\n<\/div>\n","protected":false},"excerpt":{"rendered":"<p>The EU\u2019s Corporate Sustainability Reporting Directive (CSRD) becomes effective for many entities in 2024. The CSRD significantly expands both the scope of existing requirements (including to some non-EU groups) and the sustainability reporting requirements, which will be in accordance with European Sustainability Reporting Standards. BDO\u2019s ISRB 2024\/04 summarises the scope and requirements of the CSRD. [&hellip;]<\/p>\n","protected":false},"author":4489,"featured_media":563191,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"inline_featured_image":false,"footnotes":""},"categories":[15576,15575],"tags":[],"class_list":["post-783913","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-news-and-articles-en","category-news-and-articles-from-companies-en","company-17323"],"_links":{"self":[{"href":"https:\/\/new.eba.com.ua\/en\/wp-json\/wp\/v2\/posts\/783913","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/new.eba.com.ua\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/new.eba.com.ua\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/new.eba.com.ua\/en\/wp-json\/wp\/v2\/users\/4489"}],"replies":[{"embeddable":true,"href":"https:\/\/new.eba.com.ua\/en\/wp-json\/wp\/v2\/comments?post=783913"}],"version-history":[{"count":0,"href":"https:\/\/new.eba.com.ua\/en\/wp-json\/wp\/v2\/posts\/783913\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/new.eba.com.ua\/en\/wp-json\/wp\/v2\/media\/563191"}],"wp:attachment":[{"href":"https:\/\/new.eba.com.ua\/en\/wp-json\/wp\/v2\/media?parent=783913"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/new.eba.com.ua\/en\/wp-json\/wp\/v2\/categories?post=783913"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/new.eba.com.ua\/en\/wp-json\/wp\/v2\/tags?post=783913"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}