Under CSRD, companies are generally required to report on their global operations, not just those within the EU. This global reporting ensures that all relevant sustainability impacts are disclosed, providing a comprehensive view of the company’s activities.

However, the focus will be on how these global operations impact the EU and how the company’s overall sustainability strategy aligns with EU goals. This means that even if a company’s operations are largely outside the EU, it must still report on these activities if they are relevant to its overall sustainability performance.

The requirement for global reporting aligns with the CSRD’s emphasis on double materiality, ensuring that all significant impacts are covered.

For companies with extensive international operations, this can add complexity to the reporting process.

Whatever your case, it’s essential to have robust data collection and management systems in place to accurately report on all operations.

Detailed guidance on global reporting under CSRD can be found in our free CSRD reporting guide or speaking to a member of our team.

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