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CSRD

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in forcehorizontal
Type
directive
Layer
horizontal
Status
in force
In force
2023-01-05
Key date
scope changed by 2025 omnibus — verify
CELEX
32022L2464
Last verified
2026-07-21
Official text
EUR-Lex / official source

Corporate Sustainability Reporting Directive (CSRD)

Stub — deep dive in preparation. Key metadata above is sourced from EUR-Lex; the full explainer for this instrument is still being written.

Directive (EU) 2022/2464 requires large companies (and, in stages, listed SMEs) to report on sustainability under the European Sustainability Reporting Standards (ESRS), with double materiality and assurance.

What it does (at a glance)

  • Replaces the NFRD with much broader scope and standardised, machine-readable disclosures.
  • Double materiality: impacts on people/environment and financial risks.
  • Phased application starting with large public-interest entities (FY2024 reporting in 2025).

Watch items

  • ⚠️ VERIFY — the 2025 “Omnibus I” simplification package substantially changed scope thresholds and delayed later waves (“stop the clock”). Confirm the current scope and timeline before relying on any date here.

Sources