The Linklaters Podcast

EU CSRD demystified - value chain // ESG

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.

EU CSRD demystified - double materiality // ESG

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.

EU CSRD demystified - What are the ESRS and what do they require? // ESG

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.

EU CSRD demystified - Scope and timing // ESG

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.

EU CSRD demystified - What is this all about // ESG

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.