CSRD

The Corporate Sustainability Reporting Directive (CSRD) is the EU's next-generation regulation for corporate sustainability disclosure. It applies to large and small and medium-sized enterprises (SMEs) operating or listed in the EU. Core requirements follow the European Sustainability Reporting Standards (ESRS), covering double materiality assessment and disclosure on climate change, pollution, water, biodiversity, own workforce, value chain workers, affected communities, and consumers. Compliance with CSRD helps companies meet EU regulatory obligations, enhance ESG transparency, attract responsible investors, and strengthen stakeholder trust.