CSRD

The CSRD explained: what the EU’s new sustainability reporting rules mean

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 ESRS standards: a practical overview of ESRS E1 to G1

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

CSRD vs ESRS: what's the difference?

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.

Process heat, purchased electricity and upstream materials dominate manufacturers' footprints — and the sustainable-finance opportunity is proportionally large.

Transport and logistics operators sit at the intersection of Scope 1 fuel use and their customers' Scope 3 category 4 emissions — making them a priority for both green loans and SLLs.

For food & beverage, upstream agriculture and land use dominate the footprint — putting the sector at the sharp end of SBTi FLAG guidance and the EU Deforestation Regulation.

Embodied carbon in materials, on-site fuel use and the in-use energy performance of buildings converge to make construction one of the largest single levers in the transition.

For banks and investors, sustainability is a system-level challenge — measured, priced and disclosed across the entire balance sheet.

For retailers, purchased goods and the use-phase of sold products account for the vast majority of emissions — turning supplier engagement and product design into the primary levers.

Scope 1, 2 & 3 data foundation for ESRS E1.

Transition plans and targets.

Automates ESRS disclosures from source data.