ESG Back to glossary
Corporate Sustainability Reporting Directive
Acronym : CSRD
The CSRD is an EU directive that significantly widens the number of companies required to publish a detailed sustainability report, following standardized disclosure rules (ESRS), covering environmental, social and governance topics.
Why it matters
It turns ESG reporting from a voluntary exercise into a legal obligation subject to external audit, with data requirements far more precise than earlier CSR approaches.
Concrete example
A company entering the scope of the CSRD sets up structured collection of its greenhouse gas emissions data a year before its first mandatory disclosure.
Related notions
ESRS standardsSustainability reportDouble materiality
Related terms
Related Kaliteq diagnostics
Assess your organization's maturity on this topic
Start the diagnostic