The Corporate Sustainability Reporting Directive: criticism from SMEunited
SMEunited publishes first assessment of the Corporate Sustainability Reporting Directive. Key messages• CSRD will neither benefit SMEs nor their direct stakeholders• Uncertainty on ‘SME standard’: Listed SME one or real SME (micro) standard?• In absence of timely ‘SME-standard’ market will impose big industry one• SMEs will have in practice no transposition period (contrary to…