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Essential Guide to the CSRD

The Global Reporting Initiative just published this detailed and practical guide on the Corporate Sustainability Reporting Directive ("CSRD"). It's a must read for anyone who would like to learn more about the CSRD and/or for those who are looking to meet its requirements.

The guide provides details on:

  • The European Sustainability Reporting Standards or 'the detailed recipe book on how to comply with the directive'

  • Connections to other pieces of legislation: the EUR taxonomy, the Sustainable Finance Disclosure Regulation (SFDR), the EU Climate Law and the Corporate Sustainability Due Diligence Directive (CSDDD)

  • Finally, you'll find details on the reporting format, consolidating subsidiaries, audit & assurance and materiality

No matter whether you are an EU based company or not, whether you are a large enterprise of an SME: most likely, the CSRD will apply to you sooner or later. Better to read up on it now!

Source: Will the CSRD apply to my company and by when? GRI, 2024



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