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Linklaters is a leading global law firm, supporting and investing in the future of our clients wherever they do business. We combine legal expertise with a collaborative and innovative approach to help clients navigate constantly evolving markets and regulatory environments, pursuing opportunities and managing risk worldwide. Disclaimer: Podcasts are not legal advice and the views expressed in this podcast are not the views of Linklaters LLP.
Episodes

May 25, 2023
May 25, 2023
8 min
Episode 5: value chain
In this episode, partner Rachel Barrett and managing associate Tom Cobbaert discuss the CSRD’s requirement to report on the value chain, including what a value chain is and how to report on this in practical terms.

May 18, 2023
May 18, 2023
7 min
Episode 4: double materiality
In this episode, partner David Ballegeer and managing associate Iyes Igiehon explain the CSRD's approach to materiality (known as "double materiality"), which will require a significant shift in the way in-scope entities report on sustainability issues in the EU.

May 11, 2023
May 11, 2023
4 min
Episode 3: What are the ESRS and what do they require?
In this episode, managing associates Iyesogie Igiehon and Aileen Buchanan explain what the European Sustainability Reporting Standards (ESRS) are, what their current status is and next steps.

May 4, 2023
May 4, 2023
8 min
Episode 2: Scope and timing
In this podcast, managing associate Terry Yiangou and associate Elliot Jack explain who the CSRD applies to, when it will apply and some of the exemptions.

Apr 26, 2023
Apr 26, 2023
6 min
Episode 1: What is this all about
In this episode, managing associates Aileen Buchanan and James Marlow discuss at a high level what the CSRD is, what it requires, the entities that are in scope and what they need to report.
