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Standards Overview

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Corporate Sustainability Reporting Directive

The Corporate Sustainability Reporting Directive (CSRD) directly links to the ESRS-Standards, which require affected companies to report on up to ten topical (5x Environmental, 4x Social and 1x Governance) standards as well as two cross-cutting standards (General principles, General disclosures). While the General standards contain ~150 datapoints, the Environmental standards sum up to ~540 datapoints. The Social standards contain ~400 datapoints and the Governance standards ~50 datapoints.