NEW SUSTAINABILITY REPORTING REQUIREMENTS FOR LARGE COMPANIES UNDER EU DIRECTIVE 2022/2464
Published on :
30/07/2024
30
July
Jul
07
2024
Following the transposition into French law of EU Directive 2022/2464, EU and non-EU companies listed on European markets with over 500 employees and exceeding one of the following thresholds: balance sheet > €25m or turnover > €50m, will be obliged to publish a sustainability report in line with the Directive’s requirements starting from 2025. Other EU companies, including subsidiaries of non-EU Groups, exceeding 2 of the 3 following thresholds: employees > 250, balance sheet > €25M, turnover > €50M will have to publish this same report from 2026 onwards. This sustainability report will namely need to include extensive information regarding the company’s workforce and requires the prior consultation of the company’s Works Council.
History
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