Certifications

EU CSRD FRAMEWORK

Corporate Sustainability Reporting Directive (European Union)

The Corporate Sustainability Reporting Directive (CSRD) is the European Union’s landmark regulation designed to transform the transparency, reliability, and comparability of corporate sustainability information. Replacing the earlier Non-Financial Reporting Directive (NFRD), the CSRD significantly expands the scope of companies required to report sustainability performance and introduces mandatory, standardized disclosure requirements under the European Sustainability Reporting Standards (ESRS). Unlike traditional ESG reporting frameworks, the CSRD enforces double materiality, requiring organisations to disclose not only how sustainability issues impact their financial performance (financial materiality) but also how their activities impact people, society, and the environment (impact materiality). This dual lens brings unprecedented depth and rigor to sustainability reporting. The directive mandates digital, assurance-ready sustainability disclosures, integrating environmental, social, and governance (ESG) data directly into annual management reports. This shifts sustainability reporting from a voluntary exercise to a regulated, audit-ready, compliance-driven obligation for thousands of European and non-European companies operating in or with the EU market. By complying with CSRD, organisations demonstrate transparency, strengthen investor confidence, mitigate environmental and social risks, and align with global sustainability expectations. As global supply chains increasingly demand CSRD-aligned data, the directive is rapidly becoming a critical benchmark for sustainability leadership.