CSRD

European Union

v2024

6 domains

22 controls

EU CSRD (Directive (EU) 2022/2464) amends the Accounting Directive to require in-scope large and listed undertakings to report sustainability information per the European Sustainability Reporting Standards (ESRS, Commission Delegated Regulation (EU) 2023/2772): 2 cross-cutting standards (ESRS 1 general requirements incl double materiality and value-chain coverage, ESRS 2 general disclosures) and 10 topical standards (E1-E5 environment, S1-S4 social, G1 governance), with digital XBRL tagging, EU Taxonomy alignment, and limited (later reasonable) assurance.

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Framework Domains (6)

CSRD: Scope, Application and Assurance

5 controls

Controls in the CSRD: Scope, Application and Assurance domain of CSRD — 5 controls
Code	Title	Description
CSRD-ASSURANCE	Assurance over the sustainability statement	Sustainability reporting must be subject to assurance, beginning with limited assurance and moving towards reasonable as...
CSRD-DIGITAL	Digital tagging with the ESRS XBRL taxonomy	The sustainability statement must be prepared in the single electronic reporting format (XHTML) and digitally tagged acc...
CSRD-PHASE	Phase-in and transitional provisions	Reporting obligations apply in waves (large public-interest entities first, then other large undertakings, then listed S...
CSRD-SCOPE	Scope of application and group reporting	The CSRD extends sustainability reporting obligations to large undertakings and listed SMEs, phased in by size/type, req...
CSRD-TAX	EU Taxonomy alignment disclosure	In-scope undertakings must disclose the proportion of their turnover, capital expenditure and operating expenditure that...

ESRS 1: General Requirements

3 controls

Controls in the ESRS 1: General Requirements domain of CSRD — 3 controls
Code	Title	Description
CSRD-ESRS1-DM	Double materiality assessment	Undertakings must determine the sustainability matters to report using double materiality: a matter is material if it is...
CSRD-ESRS1-TIME	Time horizons and reporting boundaries	Disclosures must apply the defined short-, medium- and long-term time horizons and the prescribed reporting period and b...
CSRD-ESRS1-VC	Value chain reporting boundary	Where material, disclosures must cover the undertaking's upstream and downstream value chain, using estimation and trans...

ESRS 2: General Disclosures

3 controls

Controls in the ESRS 2: General Disclosures domain of CSRD — 3 controls
Code	Title	Description
CSRD-ESRS2-GOV	Governance of sustainability matters	Disclose the role of the administrative, management and supervisory bodies in sustainability, including their compositio...
CSRD-ESRS2-IRO	Impacts, risks and opportunities management	Disclose the process to identify and assess material impacts, risks and opportunities, and how they are managed, includi...
CSRD-ESRS2-SBM	Strategy, business model and value chain	Disclose the undertaking's strategy and business model, including how sustainability-related impacts, risks and opportun...

ESRS Environmental Standards (E1-E5)

6 controls

Controls in the ESRS Environmental Standards (E1-E5) domain of CSRD — 6 controls
Code	Title	Description
CSRD-E1-CC	Climate change (transition plan and targets)	Disclose climate-change mitigation and adaptation, including a transition plan compatible with limiting warming to 1.5 C...
CSRD-E1-GHG	GHG emissions (Scope 1, 2 and 3)	Disclose gross Scope 1, Scope 2 (location- and market-based) and Scope 3 greenhouse gas emissions, total GHG emissions,...
CSRD-E2-POL	Pollution prevention and control	Disclose pollution of air, water and soil, substances of concern and of very high concern, and the policies, actions and...
CSRD-E3-WATER	Water and marine resources	Disclose water consumption and withdrawals, water management in areas of water stress, and impacts on marine resources,...
CSRD-E4-BIO	Biodiversity and ecosystems	Disclose impacts and dependencies on biodiversity and ecosystems, including impacts on land use, species and protected a...
CSRD-E5-CE	Resource use and circular economy	Disclose resource inflows and outflows, waste, and the application of circular-economy principles, with related policies...

ESRS Governance Standards (G1)

1 controls

Controls in the ESRS Governance Standards (G1) domain of CSRD — 1 controls
Code	Title	Description
CSRD-G1-BC	Business conduct	Disclose business-conduct matters including corporate culture, protection of whistleblowers, anti-corruption and anti-br...

ESRS Social Standards (S1-S4)

4 controls

Controls in the ESRS Social Standards (S1-S4) domain of CSRD — 4 controls
Code	Title	Description
CSRD-S1-OWN	Own workforce	Disclose impacts on the undertaking's own workforce, including working conditions, equal treatment and opportunities, he...
CSRD-S2-VC	Workers in the value chain	Disclose material impacts on workers in the upstream and downstream value chain, and the policies, due diligence, action...
CSRD-S3-COMM	Affected communities	Disclose material impacts on affected communities, including economic, social and cultural rights, civil and political r...
CSRD-S4-CON	Consumers and end-users	Disclose material impacts on consumers and end-users, including information-related, personal-safety and social-inclusio...

Your Compliance Coverage

If you comply with CSRD, you already cover:

GRI Standards

23%

5 controls mapped

Compare →

Equator Principles (EP4, 2020)

14%

3 controls mapped

Compare →

EU Carbon Border Adjustment Mechanism (CBAM)

2 controls mapped

Compare →

+ 3 more: EU Taxonomy Regulation (9%), GHG Protocol (5%)

See all 6 mapped frameworks ↓

Maps to 6 other frameworks

22 total controls

GRI Standards

5 source controls mapped|7 target controls covered

23%

Equator Principles (EP4, 2020)

3 source controls mapped|3 target controls covered

14%

EU Carbon Border Adjustment Mechanism (CBAM)

2 source controls mapped|4 target controls covered

EU Taxonomy Regulation

2 source controls mapped|2 target controls covered

GHG Protocol

1 source controls mapped|3 target controls covered

EU Energy Performance of Buildings Directive (EPBD Recast) - Directive (EU) 2024/1275

1 source controls mapped|3 target controls covered

Compare CSRD with GRI Standards

Frequently Asked Questions

What is CSRD?

CSRD is a compliance framework from European Union with 6 domains and 22 controls. EU CSRD (Directive (EU) 2022/2464) amends the Accounting Directive to require in-scope large and listed undertakings to report sustainability information per the European Sustainability Reporting Standards (ESRS, Commission Delegated Regulation (EU) 2023/2772): 2 cross-cutting standards (ESRS 1 general requirements incl double materiality and value-chain coverage, ESRS 2 general disclosures) and 10 topical standards (E1-E5 environment, S1-S4 social, G1 governance), with digital XBRL tagging, EU Taxonomy alignment, and limited (later reasonable) assurance. It is used by organisations to establish and maintain compliance with industry standards and regulatory requirements.

How many controls does CSRD have?

CSRD has 22 controls organised across 6 domains. The largest domains are ESRS Environmental Standards (E1-E5) (6 controls), CSRD: Scope, Application and Assurance (5 controls), ESRS Social Standards (S1-S4) (4 controls). Each control defines specific requirements that organisations must implement to achieve compliance.

What frameworks does CSRD map to?

CSRD maps to 6 other compliance frameworks. The top mapping partners are GRI Standards (23% coverage), Equator Principles (EP4, 2020) (14% coverage), EU Carbon Border Adjustment Mechanism (CBAM) (9% coverage). Use our comparison tool to explore control-level mappings between frameworks.

How do I get started with CSRD compliance?

Start your CSRD compliance journey by running a self-assessment on our platform to identify your current compliance posture. Our AI advisory can answer specific questions about CSRD requirements, and cross-framework mapping helps you leverage existing controls from other frameworks you may already comply with. Create a free account to access all 22 controls and track your progress.

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