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The EU Corporate Sustainability Reporting Directive.

European Sustainability Reporting Standards.

CSRD and ESRS are often used interchangeably but they are not the same thing. A clear comparison covering scope, timing, obligations and how the two work together.

The Corporate Sustainability Reporting Directive expands mandatory ESG disclosure to roughly 50,000 companies. A practical explanation of scope, timing and the ESRS standards.

The European Sustainability Reporting Standards are the most detailed sustainability disclosure regime in the world. A structured overview of all twelve standards under CSRD.

The GHG Protocol is the foundational standard behind CSRD, SBTi, CDP, ISSB, PCAF and every major climate framework. A guide to its structure, methods and how to apply it.

The CSRD is the EU directive; the ESRS are the technical standards it mandates. One creates the reporting obligation, the other tells you how to report.

The EU Corporate Sustainability Reporting Directive.

The CSRD principle of assessing both financial and impact materiality.

For heads of sustainability, ESG controllers and disclosure teams. Move from the CSRD / ESRS regulatory backbone into value-chain (Scope 3) measurement and, finally, to a credible, financeable transition plan aligned with 1.5°C.