The ESG register · EU

Corporate Sustainability Reporting Directive (CSRD)

Sustainability information moves into the management report, in a set digital format and with assurance.

Identifier

Direktiv (EU) 2022/2464 — CELEX 32022L2464

Status

phased

Applies

2024-01-01

Supervisor

Nationella redovisnings- och finanstillsynsmyndigheter

Who is covered

Large and listed EU companies, and third-country groups with stated turnover in the union.

Requirements in the text

• Artikel 19a

  Sustainability statement in the management report

  Sustainability information must sit in a clearly identified section of the management report, not in a separate sustainability report. The section covers the business model, strategy, targets, the role of the board and management, policies, action plans and the metrics tracked, for both own operations and the value chain. It reports both how the company affects people and environment and how sustainability matters affect its results and position.

  Example — A listed engineering group with 4,000 employees places its transition plan, emissions data and supplier follow-up inside the management report for the financial year, instead of in the separate booklet previously published in May.

• Artikel 34

  Limited assurance engagement

  Sustainability reporting must be assured by a statutory auditor or another independent body accepted by the member state. Assurance starts at limited level, with a stated future move toward reasonable assurance. The assurer opines on compliance with the standards, on the materiality assessment process and on the tagging of the information.

  Example — The auditor issues a separate limited assurance opinion on the sustainability section and notes that scope 3 data for purchased goods rests on averages without traceable evidence.

• Artikel 29d

  Digital tagging in ESEF

  The sustainability section must be digitally tagged so each disclosure can be read by machine and fed into the European access point. Tagging follows the single electronic reporting format with the taxonomy adopted for sustainability information. The report is published in XHTML with embedded tags.

  Example — The company tags scope 1 emissions, renewable energy share and workplace accidents with taxonomy elements, so an analyst agent can read the figures without parsing a PDF.

Counterpart in the other regime

• SEC Climate Rule · United States · Release Nos. 33-11275, 34-99678 — 89 FR 21668
• California SB 253 · United States · Health & Safety Code § 38532 (SB 253, 2023)

Official source — EUR-Lex, direktiv (EU) 2022/2464 · read 2026-09-01 · Climate and sustainability reporting