CSRD (Corporate Sustainability Reporting Directive)

    ESG & Governance

    The EU law that requires large companies to report sustainability information on a double materiality basis, using the ESRS.

    The CSRD was adopted in 2022. The Omnibus amendments, in force from 18 March 2026, narrowed its scope to EU companies with more than 1,000 employees and net turnover above €450 million, and to non-EU groups with net EU turnover above €450 million in each of the last two years and an EU subsidiary or branch with turnover above €200 million. Assurance is limited only, and sector-specific standards were dropped.

    Related terms

    ESRS (European Sustainability Reporting Standards)Double materialityEU TaxonomyLimited assurance

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