What is the Corporate Sustainability Reporting Directive (CSRD)?

The Corporate Sustainability Reporting Directive (CSRD) is an EU legislation requiring all large companies (any two above 250 employees, turnover above €40M or €20M in assets) to publish regular reports on their environmental and social impact activities.

The policy helps investors, consumers, policymakers, and other stakeholders evaluate large companies' non-financial performance. The first companies will have to start reporting in 2025 for the financial year 2024.