What EU Corporate Sustainability Reporting Directive (Directive EU 2022/2464 CSRD) amending accounting, transparency, audit instruments requires
Directive EU 2022/2464 Corporate Sustainability Reporting Directive CSRD replaces the Non-Financial Reporting Directive NFRD strengthening and expanding sustainability reporting obligations for large undertakings and listed SMEs in the EU. Published 16 December 2022 with transposition deadline 6 July 2024. Phased application starts from financial year 2024 for large public-interest entities with over 500 employees already subject to NFRD; from FY 2025 for other large undertakings meeting size thresholds; from FY 2026 for listed SMEs and small non-complex credit institutions with a two-year opt-out option; from FY 2028 for non-EU parent groups with EU turnover above EUR 150 million. Reporting must follow European Sustainability Reporting Standards ESRS adopted via Commission Delegated Regulation 2023/2772 effective 1 January 2024 covering environmental social and governance topics. Mandatory third-party assurance begins at limited assurance level with potential transition to reasonable assurance subject to a Commission feasibility study. Digital tagging of reports using XBRL taxonomy under European Single Electronic Format ESEF is required. The directive amends Accounting Directive 2013/34/EU Transparency Directive 2004/109/EC Audit Directive 2006/43/EC and Audit Regulation 537/2014.
Pillar: Sustainability & ESG · Authority: European Commission DG FISMA; European Financial Reporting Advisory Group (EFRAG) for standards; national competent authorities · Version: 1.0.0 · Last updated:
Primary source: https://eur-lex.europa.eu/eli/dir/2022/2464/oj
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Primary Citations — 7 traced to source
- Directive EU 2022/2464, amending Directive 2013/34/EU (Accounting Directive) to include sustainability reporting obligations
- Directive EU 2022/2464, amending Directive 2004/109/EC (Transparency Directive) to extend sustainability reporting to listed issuers
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