CSRD
Corporate Sustainability Reporting Directive
CSRD is the EU regulation requiring companies to report detailed sustainability information using European Sustainability Reporting Standards (ESRS). It's the most comprehensive ESG reporting requirement globally.
50,000+
Companies in scope
12
ESRS standards
2024-29
Phased implementation
Key Features
- Double Materiality: Report on impacts to people/planet AND financial risks to the company
- Mandatory Assurance: Third-party verification required
- Digital Tagging: XBRL format for machine readability
- Value Chain: Extensive supply chain due diligence