What CSRD / ESRS (EU Sustainability) requires
The Corporate Sustainability Reporting Directive (CSRD) is the landmark EU regulation mandating detailed sustainability disclosure for large and listed companies. It introduces the European Sustainability Reporting Standards (ESRS), requiring 'Double Materiality'-reporting on both financial and environmental/social impact.
Pillar: Sustainability & ESG · Authority: European Parliament and the Council of the European Union · Version: 1.1.0 · Last updated:
Primary source: https://eur-lex.europa.eu/eli/dir/2022/2464/oj
SHA-256 integrity: cebca39d882c82ef70884468a3f5b007d79df31a2386e495646d8e51b9f7053c
Primary Citations — 7 traced to source
- Directive (EU) 2022/2464 of the European Parliament and of the Council (Corporate Sustainability Reporting Directive)
- Commission Delegated Regulation (EU) 2023/2772 supplementing Directive 2013/34/EU with European Sustainability Reporting Standards (ESRS)
+ 5 more citations (full bibliography, deterministic workflow, actionable schema and crosswalks) included in the vault unlock — $0.01 via Skyfire / L402 / Direct Base USDC.
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- Discovery (free): /api/v1/nodes/csrd-eu-sustainability.json — 6-field metadata
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