A study carried out by Baker Tilly with more than 300 major Western European companies has revealed serious gaps in business preparedness across the EU for the imminent implementation of the Corporate Sustainability Reporting Directive (CSRD). The survey, which was conducted by Baker Tilly member firms in France, Spain, Italy and the Netherlands, highlights that while businesses are aware the directive is coming, there has been slow progress in facing up to the realities of what will happen next.
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