CSRD Compliance Guide
The EU Corporate Sustainability Reporting Directive (CSRD) represents the most significant change in corporate sustainability reporting in decades. Here's everything you need to know.
What is CSRD?
CSRD (Corporate Sustainability Reporting Directive) is an EU regulation that requires companies to report detailed information on their environmental, social, and governance (ESG) performance using standardized European Sustainability Reporting Standards (ESRS).
Implementation Timeline
Large public-interest entities (>500 employees, already under NFRD)
All other large companies meeting 2 of 3: >250 employees, >€50M revenue, >€25M assets
Listed SMEs (with opt-out until 2028)
Non-EU companies with >€150M EU revenue
Double Materiality
CSRD introduces the concept of "double materiality" — companies must report on both:
Impact Materiality
How the company's activities impact people and the environment (inside-out perspective)
Financial Materiality
How sustainability matters affect the company's financial position (outside-in perspective)
ESRS Standards Overview
Cross-cutting Standards
ESRS 1 (General requirements), ESRS 2 (General disclosures)
Environmental Standards (E1-E5)
Climate change, Pollution, Water, Biodiversity, Circular economy
Social Standards (S1-S4)
Own workforce, Workers in value chain, Affected communities, Consumers
Governance Standard (G1)
Business conduct
Indian Companies: Are You in Scope?
If your Indian company has EU subsidiaries or generates >€150M revenue in the EU, you may need to comply with CSRD by 2029. Additionally, EU customers may request CSRD-aligned data from Indian suppliers.
See how CSRD compares to BRSR →