CSRD — Corporate Sustainability Reporting Directive

CSRD — Corporate Sustainability Reporting Directive: esrs-aligned sustainability reporting including scope 1+2+3; double materiality assessment; third-party limited assurance (reasonable assurance from 2028).

Jurisdiction
eu
Status
active
Category
esg
First deadline
FY2024 reporting (Wave 1)
Who must comply
Large listed EU companies (>500 employees) — Wave 1
Penalties
Member-state-level; varies

What it is

CSRD — Corporate Sustainability Reporting Directive (EU 2022/2464) is a eu esg measure. ESRS-aligned sustainability reporting including Scope 1+2+3; double materiality assessment; third-party limited assurance (reasonable assurance from 2028).

Who must comply

Large listed EU companies (>500 employees) — Wave 1

What you must disclose

ESRS-aligned sustainability reporting including Scope 1+2+3; double materiality assessment; third-party limited assurance (reasonable assurance from 2028)

Timeline

FY2024 reporting (Wave 1)

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