The European Union’s (EU) Corporate Sustainability Reporting Directive (CSRD) has undergone significant revision, reshaping the scope, thresholds, and reporting obligations for companies operating in or connected to the EU. For non‑EU groups and their EU subsidiaries, understanding how these changes apply and when action is required is now a critical compliance priority.
Forvis Mazars provides a practical, non‑EU‑focused framework for navigating the revised CSRD following the adoption of the “Content” Directive in February 2026. Designed for finance, sustainability, and compliance leaders, the framework explains how the revised rules affect non‑EU parent companies, EU subsidiaries, and branches, while highlighting key decision points and implementation challenges.
In this guide, you’ll learn
- Who is now in scope under the revised CSRD, including updated turnover and employee thresholds
- How the rules apply to non‑EU groups with EU listings, significant EU activity, or in‑scope EU subsidiaries
- What to report and when, including timelines from 2027 through 2029
- Which standards apply, from general European Sustainability Reporting Standards (ESRS) to forthcoming non-EU entity ESRS
- Practical case studies and decision trees to help determine reporting obligations
- Key implementation considerations, including governance, data readiness, assurance, and transitional relief options
Given the inherent complexity of CSRD and regulatory changes, early action can help organizations prioritize efforts, reduce risk, and align sustainability reporting within your broader business strategy.
Download the guide to understand how the revised CSRD affects your organization and how Forvis Mazars can help you prepare for what’s next with confidence.