EU Corporate Sustainability Reporting Directive to Mandate Employee Data from 2027

Large companies will be required to report employee-related metrics—employment structure, diversity, pay gap, and occupational health and safety—starting 2027, with smaller firms also facing obligations. This extends the EU's corporate sustainability reporting framework, shifting regulatory focus toward social factors. The directive's scope and enforcement details remain partially unclear, but it signals a tightening of non-financial disclosure requirements.