In November 2022, the European Council and the European Parliament approved the final text of the Corporate Sustainability Reporting Directive (CSRD), which will affect U.S.-based companies with E.U. operations and are much broader than the Securities and Exchange Commission’s proposed rule on climate. We’ll discuss:

• The scope of the CSRD and impact to U.S.-based companies, including disclosure requirements and timing of such disclosure
• Other international developments, including the latest on the International Sustainability Standards Board (ISSB) exposure drafts
• Considerations for multinational companies navigating multiple new disclosure requirements and how you can start preparing now