EU
CSRD Directive
Summary Description
Requires large companies to report on their governance factors on animal welfare.
Topics
Species
Jurisdiction
EU
Sub-Jurisdiction
N/A
Type of Act
Legislation
Status
In force
Legal Value
Binding
Date Enacted
Date Updated
July, 2026
Official Citation
Directive 2022/2464 as regards corporate sustainability reporting, OJ L 322, 16.12.2022, pp. 15–80
Strengths & Weaknesses
Strengths
- Requires large undertakings (defined as companies with more than 1,000 employees and more than €450 million in net turnover) to report their governance factors on animal welfare, as part of their corporate sustainability reporting obligations.
Weaknesses
- The European Commission (the EU'exxecutive branch) does not define the meaning of animal welfare in the context of governance factors. The scope of the Directive only includes large companies.
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