About
Editorial Policy: CSRD Reporting
How CSRD Reporting stays independent: no paid placement or ranking, how provider requests are forwarded, sources, corrections, updates and outbound links.
Summary
This editorial policy sets out how csrdreporting.net, the independent and provider-neutral reference on the CSRD, the ESRS and the voluntary standard (VS, formerly VSME), decides what it publishes, where its values come from and how it handles provider requests, corrections and links.
These rules apply to every page and every data table on which the Corporate Sustainability Reporting Directive (CSRD) is explained as amended after the Omnibus by Directive (EU) 2026/470 (Omnibus I).
Who Writes and Publishes This Site
Every page of csrdreporting.net is written and published by the CSRD Reporting Editorial Team, and the byline links to the page that explains how values are checked. The publisher of the site is csrdreporting.net, and the editorial contact address is editorial@csrdreporting.net. No individual author, company or other organisation is named as writer, reviewer or sponsor of any page.
Independence: No Paid Placement and No Paid Ranking
No provider pays to be listed, named or ranked on csrdreporting.net, and no page names, ranks or recommends a reporting software vendor, consultancy, audit firm or training provider. Every request block on the site carries the same disclosure line, word for word: "Requests are forwarded to independent providers. No provider pays to be listed or ranked here; see our editorial policy."
Prices appear only as dated public-record ranges or as the factors that drive a quote, never as a current price. The site explains what the law and the standards require and never tells a named company whether it is in scope or what is material for it.
How Reporting Requests Reach Providers
A provider-match request is a description of a reporting project that a reader sends through a form on this site, and csrdreporting.net forwards it to independent CSRD and VSME providers: reporting software providers, double-materiality and reporting consultants, assurance providers and training providers. A request usually concerns one step of a company's reporting plan, and these steps are set out in the step-by-step CSRD reporting plan.
The form does not promise a response time, a number of offers, or legal, audit or assurance advice. Providers receive requests; they never see, edit or approve page content before or after publication, and whether a provider receives requests has no effect on what any page says. Data entered in the form are kept for 24 months.
Where Our Facts Come From
Every value on csrdreporting.net comes from a primary source: EUR-Lex and the Official Journal for EU law, EFRAG for EFRAG material, the Commission, ESMA and the CEAOB for their own publications, and the national gazette or competent authority for national law.
A newer official source replaces an older value. A vendor, audit-firm or law-firm note is never the source of a value where a primary source exists. A value that cannot be confirmed at a primary source is left out, not hedged. Articles are cited as the act numbers them, for example "Article 19a(1) of Directive 2013/34/EU". How each value is checked is described in our fact-checking methodology.
How We Label Legal Status and Dates
Every legal value on csrdreporting.net names the instrument that sets it, and every status that can change carries its date, written as "as of 29 October 2026" or the date of the last check. A directive binds Member States and reaches companies through national law. The ESRS and the voluntary standard are delegated regulations and apply directly. An ESRS code always names its set: Delegated Regulation (EU) 2023/2772 as amended by Delegated Regulation (EU) 2025/1416, or Delegated Regulation (EU) 2026/1563.
"Pending" is used only for an act or bill with a verified draft and its procedural step. Otherwise an act due under a deadline is written as the EU limited-assurance standard is: "not adopted as of 29 October 2026 (due by 1 July 2027)" under Article 26a(3) of Directive 2006/43/EC as replaced by Article 1(3) of Directive (EU) 2026/470. Superseded values are labelled "before Directive (EU) 2026/470" with their instrument, and pre-Omnibus guidance such as Commission Notice C/2024/6792 is labelled pre-Omnibus.
National status is given per act and per Member State. A notified national measure is not called complete transposition, and a missing transposition of Directive (EU) 2026/470 is not called late before 19 March 2027. No official count of companies in scope after the Omnibus exists, and none is published. The dated status of each Member State is kept in one place, the CSRD transposition status tracker.
Updates after a Regulatory Change
Pages are re-checked when an act that changes CSRD, ESRS or voluntary-standard reporting is published or takes effect: a directive or delegated regulation in the Official Journal, an EFRAG publication, a national transposition act or a Commission infringement step.
The CSRD, Directive (EU) 2022/2464, was amended by the Stop-the-clock Directive (EU) 2025/794 and by Directive (EU) 2026/470, in force since 18 March 2026, with transposition of Articles 1 to 3 due by 19 March 2027. Delegated Regulation (EU) 2026/1563, the revised (simplified) ESRS, enters into force on 10 November 2026 and is mandatory for financial years beginning on or after 1 January 2027. Pages carrying these values are re-checked on each date.
A changed or corrected value is changed on every page that carries it, and replaced values stay as labelled history. The changes of the current amendment are listed under what the Sustainability Omnibus changed.
Reporting an Error and How Corrections Are Made
To report an error, write to editorial@csrdreporting.net with the page address, the passage concerned and, where possible, the primary source that shows the correct value. Anyone may report an error, providers included. Each report is checked against the primary source and is never accepted on the reporter's word alone.
A confirmed error is corrected on every page that carries the value. A report that rests only on a secondary source, such as a firm's note, is checked at the issuing body first, and a newer text from that body replaces the value on the site.
Outbound Links: Follow for Official Sources, Nofollow for Commercial Sites
Links to the bodies that issue the law and the standards are followed, and links to commercial sites carry the nofollow attribute. Nofollow applies to every commercial site, from audit firms and law firms to software vendors, consultancies and news sites. No link on the site is sold or exchanged. The five source types and their link attribute are listed in the table below.
| Source type | Examples | Link attribute |
|---|---|---|
| EU law and institutions | EUR-Lex, Official Journal, Commission, ESMA, EBA, EIOPA, CEAOB | follow |
| Standard setters | EFRAG, IFRS Foundation and ISSB, GRI, IAASB, ISO | follow |
| National law | National gazettes, ministries, competent authorities, national standard setters | follow |
| Research | Peer-reviewed publishers | follow |
| Commercial | Audit and accounting firms, law firms, software vendors, consultancies, news sites | nofollow |
What This Policy Does Not Cover
This page sets the editorial rules only: who runs the site and how personal data from forms are handled are explained on their own pages. Both pages are listed below.
- The page about CSRD Reporting explains who runs the site and why it exists.
- The page on privacy at CSRD Reporting explains that form data are kept for 24 months and newsletter data until unsubscribe.