The CSRD expands mandatory ESG disclosure requirements for EU companies, requiring detailed sustainability reporting aligned with European Sustainability Reporting Standards.
Focus: ESG disclosure, sustainability reporting, double materiality, ESRS standards, climate reporting
Article 1 — Amendments to the Accounting Directive
Article 19a — Sustainability Reporting
Article 19b — Sustainability Reporting Standards
Article 19c — Consolidated Sustainability Reporting
Article 26a — Assurance of Sustainability Reporting
Article 29a — Third-Country Companies
Article 29b — Equivalence
Article 34 — Limited Assurance Standards
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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.