Skip to content

CSRD

CSRD: EU Sustainability Reporting Requirements

If you think the CSRD is just an expanded version of the old NFRD, you're in for a shock. The Corporate Sustainability Reporting Directive (2022/2464) doesn't just expand the scope from 11,000 companies to 50,000 — it fundamentally changes what reporting means. 1,100+ datapoints. Double materiality. Limited assurance. iXBRL tagging. And for the first time, your sustainability data needs to stand up to external scrutiny.

The European Sustainability Reporting Standards (ESRS) are the rulebook, and they cover environmental, social, and governance topics in granular detail. If you already report under GRI or SASB, there's overlap — but the bar is significantly higher.

CSRD Compliance Software: Automate ESRS Reporting

If you're in scope for CSRD (250+ employees, €50M+ turnover, or €25M+ balance sheet), you're looking at 1,100+ datapoints across ESRS standards. That's not a number you spreadsheet your way through. The first wave of companies reporting on 2024 data already found that manual processes don't scale when you need auditable, double-materiality-assessed sustainability reports with XBRL tagging.

CSRD compliance software won't decide what's material for you, but it'll handle the data collection, validation, and ESRS tagging that makes the difference between a report that passes assurance and one that doesn't.