Corporate Sustainability Reporting Directive (CSRD) disclosures

June 2023

The Corporate Sustainability Reporting Directive (‘CSRD’) is one of the EU initiatives to drive the transition to a sustainable economic environment by improving the transparency on sustainability disclosures. The CSRD requires comprehensive and granular disclosures on sustainability matters, for example about how sustainability issues affect a company’s business development, performance, and position (an ‘outside-in’ perspective), as well as the impact the company has on sustainability matters, including environmental, social, and employee matters, respect for human rights, anti-corruption and bribery matters, and governance (an ‘inside-out’ perspective). 

Contact us

Qing Ni

Sustainability Markets Leader, Climate and Sustainability Leader, PwC China

Tel: +[86] (10) 6533 2599

Loretta Fong

Mainland China and Hong Kong Sustainability Deputy Leader, PwC Hong Kong

Tel: +[852] 2289 1314

Cyrus Cheung

Partner, PwC Hong Kong

Tel: +[852] 2289 1709

Cindy Ngan

Partner, PwC Hong Kong

Tel: +[852] 2289 2749