About: CSRD Reporting

CSRD Reporting answers to its readers alone: no software house, consultancy, audit firm, standard setter or public body owns it, pays for a page or sees a text before it goes online.

The regime itself has its own overview, where the Corporate Sustainability Reporting Directive (CSRD) is explained.

Who Writes and Publishes the Site

CSRD Reporting is published at csrdreporting.net under its own name, and every page is written and signed by the CSRD Reporting Editorial Team. The team signs as a team: no page names an author or claims an outside reviewer.

The site belongs to no group of companies and carries no brand other than its own.

What the Pages Cover, and Where They Stop

The pages cover the CSRD, Directive (EU) 2022/2464, and the provisions of the Accounting Directive 2013/34/EU that carry its rules, chiefly Articles 19a, 29a to 29e, 34 and 40a to 40d, in their wording after the Stop-the-clock Directive (EU) 2025/794 and Directive (EU) 2026/470 (Omnibus I). The ESRS are covered in both sets, each of 12 standards: Delegated Regulation (EU) 2023/2772 as amended by 2025/1416, and the revised (simplified) ESRS of Delegated Regulation (EU) 2026/1563, which applies to financial years beginning on or after 1 January 2027. The voluntary standard follows Delegated Regulation (EU) 2026/1560; national CSRD law covers the 27 Member States and Norway, each status dated.

ISSB (IFRS S1 and S2), GRI, SFDR and UK SRS appear only as comparisons with the ESRS. Generic CSR or ESG questions without a CSRD obligation, company report look-ups, carbon offsets and jobs are not covered. The main sections are listed below.

• What Omnibus I changed in the CSRD
• Who must report under the CSRD
• The CSRD legal text
• All 12 ESRS
• The double materiality assessment
• The voluntary standard (VSME)
• The sustainability statement
• Assurance of CSRD reporting
• CSRD penalties and enforcement
• The CSRD transposition tracker
• CSRD compliance after the Omnibus
• ESRS and other reporting frameworks
• The CSRD and ESRS glossary

Readers the Pages Are Written For

The pages are written for the people who prepare, check or rely on a sustainability statement: sustainability and finance leads, controllers and reporting teams, auditors and assurance teams, and their advisers. They also serve owners of smaller undertakings that receive value-chain data requests from larger customers, and non-EU groups with EU business.

Every page names the act and article first, so a reader can check the instrument before acting.

How the Site Is Financed

CSRD Reporting is financed by provider match requests: a reader describes a reporting project, and we pass the request on to independent CSRD and VSME reporting software providers, double-materiality and reporting consultants, assurance providers and training providers. The invitation to a request reads: "Tell us what your reporting project needs and we forward your request to independent CSRD and VSME providers."

No provider pays to appear, to be ranked or to be mentioned, and no provider, software vendor, consultancy or audit firm is named.

Requests are forwarded to independent providers. No provider pays to be listed or ranked here; see our editorial policy.

No advertising or analytics vendors run on the site; request data is kept for 24 months, newsletter data until the reader unsubscribes.

How Each Value Is Sourced and Dated

Every value on CSRD Reporting comes from the issuing body: EUR-Lex and the Official Journal for EU law, EFRAG for EFRAG material, ESMA for its guidelines, and the national gazette or competent authority for national law. A newer official text replaces the page value; superseded values stay only as history, labelled with the instrument that set them.

Every status carries its date. The EU limited-assurance standard, a Commission delegated act under Article 26a(3) of Directive 2006/43/EC as replaced by Article 1(3) of Directive (EU) 2026/470, is not adopted as of 29 October 2026 (due by 1 July 2027). ESRS codes name their set: gross GHG emissions are E1-6 in the 2023/2772 set and E1-8 in the 2026/1563 set. Each check is described in our methodology for sourcing and dating each value.

What the Site Will Not Do for a Reader

CSRD Reporting explains what the CSRD, the ESRS and the national laws require; it does not give legal, audit or assurance advice and never tells a named company that it is in scope or what is material for it.

Companies are bound by their national law, because the CSRD and Directive (EU) 2026/470 bind the Member States, which must transpose Articles 1 to 3 of that Directive by 19 March 2027. No count of companies in scope after the Omnibus is given, because no official count exists.

How to Contact the Editorial Team and How Messages Are Handled

Corrections, outdated values and questions go to editorial@csrdreporting.net; give the page address and, for a correction, the official source that shows the newer value. What happens to a message is set out in the privacy notice for messages and requests.