The audit committee has specific responsibilities under the EU’s CSRD 

  • Publication
  • 1 minute read
  • March 19, 2024

As a US listed company, is your sustainability reporting oversight adequate? If you have operations in the European Union (EU), it might not be. The EU’s Corporate Sustainability Reporting Directive (CSRD) expands the scope and depth of sustainability reporting requirements for companies in the EU, including EU subsidiaries of US companies. And the regulation explicitly puts audit committees of the reporting entities on the spot as it relates to sustainability reporting.

Some management teams are no doubt already prepared for CSRD’s impact, but many have a way to go, and audit committees have a role in making sure that the company gets it right.

Learn more about the specific action items the audit committee needs to address related to CSRD.

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Maria Castañón Moats

Maria Castañón Moats

Leader, Governance Insights Center, PwC US

Stephen G. Parker

Stephen G. Parker

Partner, Governance Insights Center, PwC US

Matt DiGuiseppe

Matt DiGuiseppe

Managing Director, Governance Insights Center, PwC US

Tracey-Lee Brown

Tracey-Lee Brown

Director, Governance Insights Center, PwC US

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