The European Union is on the verge of adopting the Corporate Sustainability Reporting Directive (CSRD) following a vote in the European Parliament on 10 November 2022. Compared to its predecessor, the CSRD expands the scope of companies required to disclose more detailed information regarding the impact of their activities on sustainability matters in their management report. The goal of the CSRD is to provide more transparency to the public on companies’ sustainability motives and efforts and to help investors and other stakeholders evaluate the non-financial performance of companies.
Laila Kouchi is a senior associate in the M&A Practice Group in Amsterdam and focuses on private equity and strategic mergers and acquisitions. She also has a background in (acquisition) financing transactions. In 2019, she spent a secondment in St. Petersburg, Russia, where she worked in the Corporate M&A Practice Group.