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CSRD Corporate Sustainability Reporting Directive


The European Corporate Sustainability Reporting Directive (CSRD) is a legislative proposal by the European Commission aimed at enhancing sustainability reporting and transparency among companies operating within the European Union (EU).

The CSRD intends to build upon the existing Non-Financial Reporting Directive (NFRD) and expand its scope to align with the EU’s ambitions regarding sustainability and climate action, specifically in line with the EU Green New Deal.

Some Basic Considerations

Expanded Reporting Scope
The CSRD has broadened the scope of reporting entities from its predecessor (NFRD). The directive applies to more large companies, including listed companies, banks, insurance companies, and presents more requirements.
Harmonized Reporting Standards
The CSRD aims to establish a common set of European sustainability reporting standards (ESRS) to ensure consistency, comparability, and reliability of reported information across the EU.
Reporting Requirements
Companies falling under requirement of the CSRD will need to disclose information on their environmental, social, and governance (ESG) performance, including climate change mitigation strategies, environmental impact, social aspects like diversity, human rights, and corporate governance practices.
Digital Reporting Format
The CSRD promotes the use of digital reporting. Digital reporting technology is understood to facilitate more accessible, structured, and comparable sustainability information management.
Assurance and Verification
Within the CSRD there may be requirements for external assurance or verification of a company’s reported sustainability information to enhance credibility and reliability.
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CSRD Roadmap and GSES


*We are still waiting for clarification with regards to CSRD assurance and reporting formats. The tool will be adjusted accordingly when more clarity is provided by the EU/EFRAG.

Data on the GSES Platform is verified independently

GSES offers clients a solution to manage CSRD requirements

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