Overview
Determining whether and how a multinational organization is in scope of the CSRD can be complex. In this podcast, KPMG professionals from the US and Germany outline the different CSRD scoping requirements and their impact on multinational US companies.
Applicability
Companies with listed securities in the EU, some non-EU parents (including US companies) of EU subsidiaries, and non-EU subsidiaries of EU parents that meet the scoping requirements
Report contents
- 00:20 – Introductions
- 01:05 – Introducing EU developments and the Corporate Sustainability Reporting Directive (CSRD)
- 02:40 – The CSRD scoping requirements: general and non-EU parent companies
- 07:00 – The ‘group’ exemption
- 08:50 – The ‘ultimate non-EU parent’ exemption
- 09:55 – The ‘equivalency’ exemption
- 10:50 – Next steps as the European Commission heads toward final legislation
- 12:30 – Resources available
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