CSRD (Corporate Sustainability Reporting Directive)

The EU law that requires in-scope companies to publish a sustainability statement using the ESRS, with assurance.

It replaced the earlier Non-Financial Reporting Directive. The scope was narrowed by the Omnibus changes published in 2026.

Find providers and guides

• ESRS providers
• CSRD/ESRS reporting software
• CSRD readiness and gap analysis

Related terms

• ESRS (European Sustainability Reporting Standards)
• Double materiality
• Sustainability statement

Guides

• What assurance providers ask for in a sustainability report
• How to prepare your first VSME sustainability report
• Double materiality assessment: a step-by-step process

← All ESG terms

Reviewed 14 October 2026. General information, not legal advice.