ESRS and sustainability reporting requirements under CSRD
The standards, disclosure requirements and transition from NFRD, with the legal provision supporting each reviewed row and a reading date for every data point.
Short answer
What sustainability reporting requirements do ESRS and CSRD impose?
NovaCopilot holds Directive (EU) 2022/2464 and the reviewed ESRS layer as a matrix. Disclosure requirements, governance, assurance and penalties stand as separate rows with source status and reading dates. The sustainability statement belongs in the management report and is subject to assurance.
Directive (EU) 2022/2464
A source reference, not legal advice.
The framework in brief
CSRD determines who must report and where the sustainability statement belongs. ESRS determines what must be disclosed. The standards make the duties measurable, while the Directive makes them binding through national law.
- Legal act
- Directive (EU) 2022/2464
- Standards
- ESRS, adopted through a Commission delegated act
- Replaces
- NFRD, Directive 2014/95/EU
- Location of the report
- The management report
- Assurance
- Assurance by an independent party
- Omnibus
- Proposal to amend scope and defer application dates
Matrix coverage
- Legal act
- Directive (EU) 2022/2464
- Rows in the matrix
- 24
- Rows read
- 11
- Rows without a read requirement
- 13
- G, Governance and strategy
- 8 of 9 read
- E, Environment
- 0 of 5 read
- S, Social matters
- 0 of 4 read
- GRC, Assurance, supervision and penalties
- 3 of 6 read
Disclosure requirements row by row
- E1climatenot yet read
The environmental data points are set by standards not yet entered in the register.
- E2pollutionnot yet read
The environmental data points are set by standards not yet entered in the register.
- E3water and marine resourcesnot yet read
The environmental data points are set by standards not yet entered in the register.
- E4biodiversitynot yet read
The environmental data points are set by standards not yet entered in the register.
- E5circular economynot yet read
The environmental data points are set by standards not yet entered in the register.
- S1own workforcenot yet read
The social data points are set by standards not yet entered in the register.
- S2workers in the value chainnot yet read
The social data points are set by standards not yet entered in the register.
- S3affected communitiesnot yet read
The social data points are set by standards not yet entered in the register.
- S4consumers and end usersnot yet read
The social data points are set by standards not yet entered in the register.
Working order for legal teams
- Establish the first financial year in which the undertaking is in scope, and record the legal basis.
- Work through the disclosure requirements block by block and note where supporting evidence is missing.
- Assign each requirement to a named owner in management before assurance begins.
- Follow the Omnibus process because scope and application dates may change.
- Review the article-level change feed ahead of each reporting cycle.
Machine surfaces for the same content
- Agent manifest/api/public/v1/csrd/agent/manifest.json
- Run by role/api/public/v1/csrd/agent/run?role=preparer&system_type=reporting-system
- Verification view/api/public/v1/csrd/agent/verify
- Derived data points/api/public/v1/open/derived?act=csrd
- Article-level change feed/api/public/v1/diff/eu/csrd
Related pages
Reservation
This material supports compliance work and is not legal advice. The official wording prevails over every derived row.
Ready-made pack
CSRD reporting pack
€149, one-time purchase
The sustainability reporting basis in one file: the CSRD articles, the taxonomy regulation and the link to CSDDD, with an evidence chain per row.
Next step
Three ways to put the register to work in your own practice.
Start with your task
Litigation
Find support in a judgment
Search guiding decisions, see what became final and follow changes in the law.
In-house, deals
Map the rules in a transaction
Move from theme to act and on to the article that carries the duty.
Compliance
Assess the risk in a process
Risk scoring per legal area, with the sources behind every score.