ActiveInternational Standardupdate Last Updated: January 2024
CSRD
Corporate Sustainability Reporting Directive — Directive (EU) 2022/2464
apartmentPublishing Organization:European Financial Reporting Advisory Group (EFRAG)
Standard Introduction
CSRD is an active standard published by European Financial Reporting Advisory Group (EFRAG). It is commonly used across Finance & Banking, Manufacturing, Energy, Technology, Retail, Services, Construction and applies in European Union, European Economic Area.
Use this page to review the official documentation, current status, and the certification or assessment bodies most commonly associated with CSRD.
Official Documentation
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Official PDF for CSRD
Official publication or summary for CSRD
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Official online resource
European Financial Reporting Advisory Group (EFRAG) guidance and reference material
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Implementation toolkit
Templates, guidance, or companion resources for CSRD
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