{"id":9519,"date":"2025-01-24T13:07:16","date_gmt":"2025-01-24T12:07:16","guid":{"rendered":"https:\/\/www.dreport.cz\/en\/?p=9519"},"modified":"2025-01-30T10:33:51","modified_gmt":"2025-01-30T09:33:51","slug":"what-are-the-current-developments-in-mandatory-sustainability-reporting","status":"publish","type":"post","link":"https:\/\/www.dreport.cz\/en\/blog\/what-are-the-current-developments-in-mandatory-sustainability-reporting\/","title":{"rendered":"What are the current developments in mandatory sustainability reporting?"},"content":{"rendered":"","protected":false},"excerpt":{"rendered":"<p>In recent years, there has been a growing demand for businesses to demonstrate greater transparency and accountability regarding their environmental and social impacts. This trend was formalised in 2021 with the adoption of the European Directive No. 2021\/2101 on Corporate Sustainability Reporting (CSRD), which replaces the earlier Directive No. 2014\/95 on Non-Financial Reporting (NFRD). The CSRD introduces significant changes, and its practical impact will become evident in early 2025, as the first companies are required to prepare sustainability reports for the 2024 reporting year in compliance with the directive. This initial phase includes large enterprises with more than 500 employees, previously covered by the NFRD. <\/p>\n","protected":false},"author":117,"featured_media":9520,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[695,5],"tags":[722,692,40,8],"class_list":["post-9519","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-sustainability","category-accounting","tag-csrd","tag-sustainability","tag-czech-accounting","tag-dreport-newsletter"],"acf":[],"_links":{"self":[{"href":"https:\/\/www.dreport.cz\/en\/wp-json\/wp\/v2\/posts\/9519","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.dreport.cz\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.dreport.cz\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.dreport.cz\/en\/wp-json\/wp\/v2\/users\/117"}],"replies":[{"embeddable":true,"href":"https:\/\/www.dreport.cz\/en\/wp-json\/wp\/v2\/comments?post=9519"}],"version-history":[{"count":2,"href":"https:\/\/www.dreport.cz\/en\/wp-json\/wp\/v2\/posts\/9519\/revisions"}],"predecessor-version":[{"id":9522,"href":"https:\/\/www.dreport.cz\/en\/wp-json\/wp\/v2\/posts\/9519\/revisions\/9522"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.dreport.cz\/en\/wp-json\/wp\/v2\/media\/9520"}],"wp:attachment":[{"href":"https:\/\/www.dreport.cz\/en\/wp-json\/wp\/v2\/media?parent=9519"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.dreport.cz\/en\/wp-json\/wp\/v2\/categories?post=9519"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.dreport.cz\/en\/wp-json\/wp\/v2\/tags?post=9519"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}