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Regulation · European Commission

Corporate Sustainability Reporting Directive (CSRD)

The EU rules requiring large companies to report on sustainability risks and impacts — the European Commission's official overview.

Go to the official source ↗

Our summary

The CSRD sets EU rules for companies to report on environmental and social matters, including the risks they face and their impacts on people and the planet. The European Commission’s page explains what the rules require, who they apply to and how they have developed over time.

The rules have been changing, so always check this page for the latest scope and timeline.

How auditors use it: to understand which reporting requirements apply, and to plan assurance-readiness work on sustainability data and controls.

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