The Potential Impact of the CSRD and Other Sustainability Legislation on Listed Companies

Abstract

As investors increasingly take into account environmental, social and governance (ESG) aspects of their investments, sustainability has certainly been making its mark on listed companies and the capital markets more generally. Considering their scope of application, recent sustainability legislation is likely to further the importance of sustainability for listed companies and the capital markets more generally. The Corporate Sustainability Reporting Directive (CSRD) is the directive with probably the most impact. This publication discusses the potential impact of the CSRD on companies (to be) listed on a regulated market as well as certain other sustainability considerations for listed companies. Sustainability, ESG, CSRD, CSDDD, sustainability reporting, inside information, gender diversity, prospectus disclosure, listed companies, SME growth markets