Ultimate guide to the EU CSRD

Resource ESG Regulations

The EU Corporate Sustainability Reporting Directive (EU CSRD) is a policy requiring large companies and public-interest entities operating in the EU to disclose information on their ESG performance annually. It replaces and expands the Non-Financial Reporting Directive (NFRD). The European Councilapproved the CSRDin November 2022, and member states have 18 months from January 2023 to integrate the new rules into their national laws. The purpose of the CSRD is to improve transparency and accountability around corporate ESG performance. It also aims to accelerate the transition to a more sustainable, inclusive economy in the EU.

Companies affected by the CSRD will have to start reporting in 2025 (based on 2024 fiscal year data). To comply, companies must prepare a non-financial statement that includes information on their ESG policies, risks, and results. The statement must also be aligned with theEuropean Reporting Sustainability Reporting Standards (ESRS). The first set of ESRS reporting standards is expected to be adopted by June 30, 2023, and the EU will release ESRS sector specific standards by June 30, 2024.

This guide will help you get ready for the CSRD. It covers:

  • Who is affected and reporting timelines
  • Compliance benefits and penalties
  • Relationship to other EU policies
  • What must be disclosed
  • Budget and team planning tips
  • Steps you can take now to prepare


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