---
term: "Corporate Sustainability Reporting Directive (CSRD)"
aliases: ["CSRD", "Directive (EU) 2022/2464", "ESRS"]
category: Regulation
updated: 2026-09-08
canonical: https://verdatir.com/glossary/csrd
publisher: Verdatir (https://verdatir.com)
---

# Corporate Sustainability Reporting Directive (CSRD)

> The EU directive that requires large companies and listed SMEs to report sustainability information under the European Sustainability Reporting Standards (ESRS), applying double materiality and subject to assurance.

The Corporate Sustainability Reporting Directive (CSRD), Directive (EU) 2022/2464, replaced the earlier Non-Financial Reporting Directive and substantially expanded both the number of companies that must report on sustainability and the depth of what they report.

## What it requires

Companies in scope publish sustainability statements in their management report, prepared under the European Sustainability Reporting Standards (ESRS). Reporting follows the double materiality principle, covers environmental, social and governance topics, and must be assured by an accredited provider, initially at a limited assurance level.

## Scope changes

The 2025 "Omnibus" simplification package narrowed the scope of CSRD to fewer, larger companies and adjusted timelines and assurance requirements. Companies that remain in scope face the same depth of reporting as before.

## Why product data matters

ESRS climate disclosures require Scope 1, 2 and 3 emissions. Scope 3 depends on supplier and product-level data such as PCFs and EPDs, which is where the volume, and the review burden, sits. Our article on AI reviewing sustainability data examines how that review can remain accountable.

## Where Verdatir fits

Verdatir supplies the verified, traceable product and supplier data that feeds CSRD disclosures, with an audit trail that assurance providers can follow.

## Sources

- [Directive (EU) 2022/2464 (CSRD)](https://eur-lex.europa.eu/eli/dir/2022/2464/oj)
- [European Commission — Corporate sustainability reporting](https://finance.ec.europa.eu/capital-markets-union-and-financial-markets/company-reporting-and-auditing/company-reporting/corporate-sustainability-reporting_en)