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Financial Reporting
Participants will be able to evaluate the progression of CSRD proposals, evaluate the potential impact on US entities, and assess the relevance of current reporting steps for future compliance.
Key takeaways
Host: Doug Rand, Audit & Assurance managing director, Deloitte & Touche LLP
Presenters:
Blair McCauley, managing director, Deloitte & Touche LLP
Veronica Poole, Global IFRS and Corporate Reporting leader, Deloitte Global
Kristen Sullivan, partner, Deloitte & Touche LLP
1.0 Overview CPE credit | Specialized Knowledge
On February 26, 2025, the European Commission (EC) published its proposed omnibus legislation that would delay the implementation of the Corporate Sustainability Reporting Directive (CSRD) for certain entities and aims to significantly reduce the sustainability and due diligence reporting burdens for entities that currently fall within the scope of the CSRD, European Union Taxonomy (EUT), and Corporate Sustainability Due Diligence Directive (CSDDD). We’ll discuss:
- Technical aspects of the proposed changes
- Next steps to monitor
- Considerations for impacted US companies