The leading European ESG Law
“Reporting should be made easy, which starts by understanding what is actually required.”
Synopsis
The Corporate Sustainability Reporting Directive (CSRD) is the leading European Union (EU) law that aims to enhance and standardize sustainability reporting across businesses in the EU. The directive was introduced as part of the European Green Deal, building on the Non-Financial Reporting Directive (NFRD). The CSRD’s source lies in the EU’s broader objectives to transition to a sustainable economy, address climate change, and promote transparency and accountability among companies regarding their environmental, social, and governance (ESG) impacts.
The purpose of the CSRD is to improve the quality, comparability, and reliability of sustainability information disclosed by companies. This information is crucial for investors, consumers, policymakers, and other stakeholders who rely on ESG data to make informed decisions.
Obligations
Our CSRD Directive Obligations analysis shows you a complete overview of all obligations demanded by this directive, accompanied by the responsible party that carries the obligation. Furthermore, we identified additional levels of detail on the responsible parties as well as a topical classification of each obligation which helps you group tasks for dedicated teams of experts.
40
Pages
17920
Words in Directive
407
Legal obligations
CSRD | Corporate Sustainability Reporting Directive Checklist: A Quick Guide
Stay ahead of the Corporate Sustainability Reporting Directive (CSRD) with this streamlined checklist to ensure compliance and effective reporting.
- Scope: Confirm if CSRD applies to your organisation, identify the reporting period and identify the associated obligations.
- Governance: Assign oversight responsibility for sustainability reporting.
- Materiality: Conduct a materiality assessment and engage stakeholders.
- Data: Establish processes for accurate and reliable ESG data management.
- Standards: Align reporting with international frameworks (GRI, ISSB, etc.) and the EU Taxonomy.
- Risks: Identify sustainability risks and integrate them into risk management.
- Targets: Set measurable sustainability goals and strategies.
- Engagement: Maintain transparent stakeholder communication.
- Preparation: Draft your report to meet CSRD requirements.
- Assurance: Consider third-party verification for credibility.
- Publication: Publish reports online with easy accessibility.
- Improvement: Regularly refine processes and track progress.
This concise checklist provides essential steps for compliance and is enhanced by our Obligation Report for ongoing support.
Additional CSRD | Corporate Sustainability Reporting Directive Resources:
