What is the EU Corporate Sustainability Reporting Directive (CSRD)?
The Corporate Sustainability Reporting Directive (CSRD) is a major EU regulation that raises the bar for corporate transparency on environmental, social, and governance (ESG) performance. It replaces the older Non-Financial Reporting Directive and requires companies to publish standardized, comparable sustainability disclosures alongside financial reports — helping investors, customers, and stakeholders understand real business impacts.
CSRD expands sustainability reporting to many more organizations, makes reporting more rigorous and consistent, and introduces the concept of double materiality — meaning companies must disclose both how sustainability issues affect their business and how their business affects people and the planet.
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