Corporate Sustainability Reporting Directive
The CSRD is the EU's most ambitious sustainability reporting regulation, significantly expanding the scope and depth of required disclosures. It introduces double materiality, mandatory limited assurance, and reporting across the full value chain under the European Sustainability Reporting Standards (ESRS).
Who needs to comply
EU companies and non-EU companies with significant EU operations — 250+ employees or listed on EU regulated markets
Large EU companies
250+ employees, or €50m+ net turnover, or €25m+ total assets
Listed SMEs
Small and medium companies listed on EU-regulated markets (from 2026)
Non-EU companies
Non-EU parent companies with €150m+ EU net turnover and an EU subsidiary or branch (from 2028)
Phased timelines mean different companies begin reporting in different years.
What's required
The key disclosure and reporting requirements under CSRD.
Double materiality assessment (impact and financial materiality)
Full value chain emissions reporting (Scope 1, 2, and 3)
Reporting aligned to European Sustainability Reporting Standards (ESRS)
Limited assurance from an independent auditor
Digital tagging of sustainability information (XBRL)
Integration of sustainability report within the management report
How Climatise automates CSRD compliance
From raw data to audit-ready report — fully automated.
Double Materiality Support
Guided materiality assessment covering both impact and financial dimensions, aligned with ESRS requirements.
Value Chain Data Collection
Automated supplier questionnaires and spend-based estimates to build comprehensive Scope 3 coverage.
ESRS-Aligned Reports
Generate disclosures mapped to each applicable ESRS standard — E1 Climate Change and beyond.
Assurance-Ready Output
Full audit trail and data lineage so your assurance provider can verify every disclosed figure.
Frequently asked questions
The Corporate Sustainability Reporting Directive is an EU regulation that requires companies to report detailed sustainability information following the European Sustainability Reporting Standards (ESRS). It replaces and significantly expands the Non-Financial Reporting Directive (NFRD).
Yes, if a UK company has significant EU operations — specifically, if it has €150m+ in EU net turnover and an EU subsidiary or branch. These non-EU companies fall under the 2028 phase.
SECR is narrower in scope, requiring only energy and carbon disclosures in the UK Directors' Report. CSRD is far broader — covering environmental, social, and governance topics with double materiality, value chain reporting, and mandatory assurance.
Climatise automates the climate disclosures required under ESRS E1, including Scope 1, 2, and 3 calculations, transition plans, and target tracking. We also support value chain data collection through automated supplier engagement.
Related regulations
Explore other frameworks Climatise helps you comply with.
Automate your CSRD compliance
From raw data to audit-ready CSRD report in minutes. See how Climatise can save your team weeks of work.
Book a Demo