What is CSRD?
Also called Corporate Sustainability Reporting Directive.
CSRD means: CSRD is the Corporate Sustainability Reporting Directive, which expands EU sustainability reporting duties for companies and ties reporting to European Sustainability Reporting Standards. Source: EUR-Lex: Corporate Sustainability Reporting Directive.
Why it matters
It changes who must report, what sustainability information must be disclosed and how assurance and digital reporting are phased in.
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Frequently asked
What is CSRD?
CSRD is the Corporate Sustainability Reporting Directive, which expands EU sustainability reporting duties for companies and ties reporting to European Sustainability Reporting Standards.
Why does CSRD matter in EU policy?
It changes who must report, what sustainability information must be disclosed and how assurance and digital reporting are phased in.
Where can I verify the definition of CSRD?
Lex cites EUR-Lex: Corporate Sustainability Reporting Directive for this definition and links the source records on this page.
Official sources
Definitions are short paraphrases of official records, not legal advice. For binding text, use the linked EUR-Lex act, Official Journal or EU institution page.
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