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We have already reported on sustainability, what’s new?

We have already reported on sustainability, what's new? | ESG Insights | EisnerAmper Ireland

The EU Corporate Sustainability Reporting Directive (CSRD) will require companies to publish a comprehensive Annual Sustainability Report, in accordance with the European Sustainability Reporting Standards issued by the European Financial Reporting Advisory Group (EFRAG), and obtain independent assurance on this report. This is a significant step up from the voluntary disclosures published by many companies to date – and a huge leap for companies publishing ESG information for the first time. Compared to voluntary disclosures, reporting under the new standards will provide: 

  • consistency;  
  • transparency;  and
  • verifiability.

The CSRD elevates sustainability reporting to the same level as financial reporting – companies will need to apply the same rigour to sustainability policies, measurements, analysis and disclosures.  Boards will also need to exercise consistent governance over sustainability, financial and other operational reports

Your new Annual Sustainability Report must: 

  • Be included in your annual report, together with an independent assurance report 
  • Show how your business model is compatible with the objective of limiting global warming to 1.5 °C and achieving climate neutrality by 2050, based on the latest science; 
  • Describe your comprehensive double materiality assessment (sustainability risks to the business and the sustainability impacts of the business) and how you respond to the identified material risks; and  
  • Disclose historical and forward-looking information on specific quantitative and qualitative datapoints. 

Now is the time to review your plans for sustainability reporting readiness. 

At EisnerAmper we make sustainability simply sustainable.

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The content above is provided for general information purposes only and is not intended to provide, nor does it constitute, professional advice on any particular matter. If you would like more information or would like to discuss any of the topics raised above, please contact the author(s).

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