CSRD : peut-on reporter son rapport de durabilité ?

La CSRD exige des entreprises européennes la production de rapports de durabilité à partir de janvier 2024.
These reports are not only a regulatory obligation, but also an essential strategy for strengthening the legitimacy and long-term resilience of companies. They influence investor and stakeholder confidence, as well as access to finance. However, certain exceptional circumstances, such as technical difficulties, structural changes or crises, may justify a postponement, although this may have legal, financial and reputational consequences.
En fin de compte, respecter les délais de reporting est crucial non seulement pour la conformité, mais aussi pour démontrer l'engagement envers une économie durable.