The EU’s CSRD is rewriting the global rulebook. Covering more than 50,000 companies—including 10,000+ non-EU firms—it demands detailed, assured disclosures and will shape climate reporting norms for a generation.
50,000+ companies including EU businesses, listed firms, and 10,000+ non-EU companies with EU operations
To meet investor, civil society, and regulatory demands under the European Green Deal
ESRS-aligned reporting on 10 sustainability areas
Climate-specific requirements: mitigation/adaptation policies, Scope 1–3 emissions, transition plans
External assurance (limited → reasonable)
Begins FY 2024, phased until FY 2028
Annual reports per Member State transposition