Sustainability Language

Chapter 08 · Finance, data & evidenceSustainability Language

Wave 1

scopeCorporate Sustainability Reporting Directive (CSRD) · CSRD

Definition

FY from 1 Jan 2024 (large PIEs, ex-NFRD); unaffected by member-state transposition status (ESRS 1 (2026) transitional provisions)

References

Overview

The overview for this term is being prepared.

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Entry record

Classification
Indexed
Review stage
Editorially approved
Last reviewed
23 Aug 2026
What the classifications mean

This term is classified as Indexed

EstablishedMultiple definitionsContestedEmergingIndexedCurrent