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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