Complete guide to the Corporate Sustainability Reporting Directive — ESRS standards, double materiality, and climate reporting.
The Corporate Sustainability Reporting Directive (EU) 2022/2464 significantly expands mandatory sustainability reporting in the EU, replacing the Non-Fininal Reporting Directive (NFRD). It requires companies to report on environmental, social, and governance (ESG) matters following the European Sustainability Reporting Standards (ESRS). Reports must be digitally tagged in XHTML format and subject to independent assurance. The CSRD phases in from financial year 2024, expanding to cover approximately 50,000 companies (up from 11,000 under the NFRD).
Phased approach: FY2024 — large public-interest entities (500+ employees). FY2025 — all other large companies (250+ employees, €50M+ revenue, or €25M+ assets). FY2026 — listed SMEs, small credit institutions, captive insurers. FY2028 — non-EU companies with €150M+ EU net turnover and an EU subsidiary or branch.
Article 1
Article 19a
Article 19b
Article 19c
Article 26a
Article 29a
Article 29b
Article 34
FY2024 reporting
1 Jan 2025First CSRD reports due from large public-interest entities (NFRD in-scope).
FY2025 reporting
1 Jan 2026All other large companies must publish CSRD-compliant sustainability reports.
FY2026 reporting
1 Jan 2027Listed SMEs and smaller entities begin reporting (with optional opt-out until FY2028).
Non-EU companies
1 Jan 2028Non-EU companies with significant EU operations must comply.
Determined by Member States. Reports must receive independent assurance — failure to comply can result in regulatory action and reputational damage.
The CSRD requires companies to conduct a double materiality assessment — the cornerstone of ESRS reporting.
The ESRS define the specific disclosure requirements under the CSRD.
Law4Devs provides the full CSRD as structured JSON. Filter by reporting obligation, company size threshold, or topic area. Cross-reference with related frameworks for a complete compliance picture.
GET /v1/frameworks/csrd/articles → 200 OK · structured JSON · official EUR-Lex source
The Corporate Sustainability Reporting Directive (EU) 2022/2464 significantly expands the scope and depth of mandatory sustainability reporting in the EU, replacing the Non-Financial Reporting Directive (NFRD). It requires companies to report detailed information on environmental, social, and governance (ESG) matters following the European Sustainability Reporting Standards (ESRS) adopted by the Commission. Reports must be digitally tagged in XHTML format and subject to limited assurance by an independent auditor. The CSRD phases in from financial year 2024.
The CSRD applies in phases: from FY2024, large public-interest entities already subject to the NFRD (500+ employees); from FY2025, all other large companies meeting two of three criteria (250+ employees, EUR 50M+ revenue, EUR 25M+ total assets); from FY2026, listed SMEs, small credit institutions, and captive insurance undertakings (with opt-out until FY2028). Non-EU companies with EU net turnover above EUR 150 million and at least one EU subsidiary or branch must report from FY2028.
Companies must conduct a double materiality assessment to identify sustainability topics that are material from both an impact perspective and a financial perspective. They must report under the ESRS covering cross-cutting standards (ESRS 1, ESRS 2), environmental topics (climate change, pollution, water, biodiversity, resource use), social topics (own workforce, workers in the value chain, affected communities, consumers), and governance topics. Reports must include forward-looking information, targets, and value chain data. Limited assurance is required, moving to reasonable assurance over time.
Law4Devs provides the full CSRD directive text as structured JSON via API. Filter by reporting obligation, company size threshold, or topic area. Access specific provisions on double materiality requirements, ESRS alignment, assurance obligations, and phase-in timelines. Cross-reference with related frameworks to understand how sustainability reporting intersects with data governance and digital disclosure requirements.
All articles, recitals, and amendments — queryable, filterable, and always up to date.