CSRD
The EU directive that requires large undertakings, groups and listed issuers to publish a double-materiality sustainability statement in their management report under the European Sustainability Reporting Standards, with limited assurance by an approved auditor or provider, now limited to undertakings above EUR 450 million turnover and 1 000 employees and with protections for smaller value chain suppliers.
CSRD is a compliance framework from European Union (and EEA) with 5 domains and 30 controls that map to 10 other frameworks. The largest domains are Article 1: Sustainability statement content (Articles 19a and 29a of Directive 2013/34/EU) – CSRD (14 controls), Article 1: Group, third-country, format, publication and responsibility rules (Directive 2013/34/EU) – CSRD (7 controls), Article 3 and Article 4: Sustainability assurance by statutory auditors and audit firms (Directive 2006/43/EC, Regulation (EU) No 537/2014) – CSRD (6 controls). Every control below carries what it requires and what an assessor expects to see.
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Framework Domains (5)
Article 1 and Article 2: Assurance and issuer reporting (Directive 2013/34/EU Article 34, Directive 2004/109/EC) – CSRD
| Code | Title |
|---|---|
| CSRD-ASSURANCE | Limited assurance opinion on the sustainability reporting by the statutory auditor or an accredited provider |
| csrd::A2-TD | Listed issuers: responsibility statement and publication of the assurance report with the annual financial report |
Article 1: Group, third-country, format, publication and responsibility rules (Directive 2013/34/EU) – CSRD
| Code | Title |
|---|---|
| CSRD-DIGITAL | Management report in the single electronic reporting format with sustainability mark-up once rules exist |
| CSRD-TAX | Taxonomy Article 8 disclosures inside the sustainability statement |
| csrd::A1-29a | Consolidated sustainability reporting by the parent, including significant subsidiary differences and exempted subsidiaries |
| csrd::A1-30 | Publication within 12 months together with the assurance opinion, without the copy-on-request exemption |
| csrd::A1-33 | Collective responsibility of the bodies for preparing and publishing the reports under the ESRS and the electronic format |
| csrd::A1-40a | Sustainability report at the level of a third-country group by EU subsidiaries and branches |
| csrd::A1-40c-d | Responsibility for, and publication of, third-country sustainability reports |
Article 1: Sustainability statement content (Articles 19a and 29a of Directive 2013/34/EU) – CSRD
| Code | Title |
|---|---|
| CSRD-E1-CC | Climate transition plan compatible with limiting warming to 1.5 C and climate neutrality by 2050 |
| CSRD-ESRS1-DM | Sustainability statement in a dedicated management report section covering impacts and financial effects (double materiality) |
| CSRD-ESRS1-TIME | Indicators, the process to identify reported information and short, medium and long-term horizons |
| CSRD-ESRS1-VC | Value chain information, the value chain cap for protected undertakings and the three-year gap explanation |
| CSRD-ESRS2-GOV | Role, expertise and incentives of the administrative, management and supervisory bodies |
| CSRD-ESRS2-IRO | Due diligence process, principal adverse impacts and actions, and principal sustainability risks and dependencies |
| CSRD-ESRS2-SBM | Business model, strategy, resilience and opportunities related to sustainability matters |
| csrd::A1-19-1 | Key intangible resources and diversity information in the management report and governance statement |
| csrd::A1-19a-2b | Time-bound sustainability targets, progress and the scientific basis of environmental targets |
| csrd::A1-19a-2d | Policies on sustainability matters |
| csrd::A1-19a-3o | Conditional omissions: commercial prejudice, trade secrets, classified and protected information |
| csrd::A1-19a-4 | Report in accordance with the European Sustainability Reporting Standards |
| csrd::A1-19a-5 | Inform and consult workers' representatives on the sustainability information |
| csrd::A1-19a-9 | Subsidiary and intermediate parent exemption conditions |
Article 3 and Article 4: Sustainability assurance by statutory auditors and audit firms (Directive 2006/43/EC, Regulation (EU) No 537/2014) – CSRD
| Code | Title |
|---|---|
| csrd::A3-24b | Key sustainability partner, engagement resourcing, assurance file and complaints records |
| csrd::A3-25 | Fees, professional ethics and independence for sustainability assurance |
| csrd::A3-25c | Prohibited non-audit services for sustainability assurance of public-interest entities |
| csrd::A3-26a-28a | Assurance standards, group assurance and the assurance report on sustainability reporting |
| csrd::A3-37-39 | Appointment, dismissal and audit committee functions extended to sustainability assurance |
| csrd::A3-QUAL | Approval of statutory auditors for sustainability assurance: examination, training and transitional relief |
Scope and application of the sustainability reporting duty – CSRD
| Code | Title |
|---|---|
| CSRD-SCOPE | Determine whether the undertaking, group or issuer falls within the sustainability reporting duty |
Your Compliance Coverage
If you comply with CSRD, you already cover:
GRI Standards
13%
5 controls mapped
Compare →Equator Principles (EP4, 2020)
8%
3 controls mapped
Compare →EU Carbon Border Adjustment Mechanism (CBAM)
5%
2 controls mapped
Compare →+ 7 more: EU Taxonomy Regulation (5%), EU SFDR (Sustainable Finance Disclosure Regulation) (5%)
See all 10 mapped frameworks ↓Maps to 10 other frameworks
Coverage is not the same as your position
This page shows what CSRD overlaps with in general. Where your organisation actually stands, against the standard you are going for and the certifications you already hold, is a different question. Same graph and the same recorded refutations, scoped to you rather than to a pair.
The Compliance Position Diagnostic, $5,000 fixed, ten business daysWhat is CSRD and who does it apply to?
CSRD is a compliance framework from European Union (and EEA) with 5 domains and 30 controls. The EU directive that requires large undertakings, groups and listed issuers to publish a double-materiality sustainability statement in their management report under the European Sustainability Reporting Standards, with limited assurance by an approved auditor or provider, now limited to undertakings above EUR 450 million turnover and 1 000 employees and with protections for smaller value chain suppliers. It is used by organisations to establish and maintain compliance with industry standards and regulatory requirements.
What does CSRD actually require?
CSRD has 30 controls organised across 5 domains. The largest domains are Article 1: Sustainability statement content (Articles 19a and 29a of Directive 2013/34/EU) – CSRD (14 controls), Article 1: Group, third-country, format, publication and responsibility rules (Directive 2013/34/EU) – CSRD (7 controls), Article 3 and Article 4: Sustainability assurance by statutory auditors and audit firms (Directive 2006/43/EC, Regulation (EU) No 537/2014) – CSRD (6 controls). Each control defines specific requirements that organisations must implement to achieve compliance.
If I already comply with another framework, how much of CSRD do I already cover?
CSRD maps to 10 other compliance frameworks. The top mapping partners are GRI Standards (13% coverage), Equator Principles (EP4, 2020) (8% coverage), EU Carbon Border Adjustment Mechanism (CBAM) (5% coverage). Use our comparison tool to explore control-level mappings between frameworks.
How do I implement CSRD?
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 30 controls and track your progress.
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