> ## Content Index
> Fetch the complete content index at: https://lemu-web.prie.to/pt/llms.txt
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# CSRD
- URL: https://lemu-web.prie.to/pt/docs/alphabet/csrd/
- Published: 2025-08-31T00:44:28.000Z
- Updated: 2026-10-12T16:13:53.000Z
- Description: The Corporate Sustainability Reporting Directive (CSRD) is a European Union regulation that expands and strengthens sustainability disclosure requirements for companies, ensuring consistent, comparable, and reliable reporting on environmental and social impacts.
- Author: Lemu
- Tags: Alphabet, #docs-col, #group-c

## Corporate Sustainability Reporting Directive

### Description

The CSRD is an EU directive that replaces and builds upon the Non-Financial Reporting Directive (NFRD). It significantly increases the number of companies required to disclose sustainability information, including large companies and listed SMEs, and introduces mandatory European Sustainability Reporting Standards ([ESRS](https://lemu-web.prie.to/pt/docs/alphabet/esrs/)). It aims to improve the quality, comparability, and reliability of sustainability information across the EU, with direct links to EU taxonomy and investor decision-making.

| **Type**   | **Jurisdiction** | **Sector Relevance**                                                                            |
| ---------- | ---------------- | ----------------------------------------------------------------------------------------------- |
| Regulation | European Union   | Large companies, listed SMEs, financial institutions, and organisations with EU market exposure |

### Established / Active Since

Adopted in 2022; phased implementation from 2024 onward.

### Maintained By / Organised By

European Commission, with reporting standards developed by the European Financial Reporting Advisory Group (EFRAG).

### Official Resources

- [https://www.efrag.org/lab3](https://www.efrag.org/lab3?ref=lemu-web.prie.to)
- [https://finance.ec.europa.eu/capital-markets-union-and-financial-markets/company-reporting-and-auditing/company-reporting/corporate-sustainability-reporting\_en](https://finance.ec.europa.eu/capital-markets-union-and-financial-markets/company-reporting-and-auditing/company-reporting/corporate-sustainability-reporting%5Fen?ref=lemu-web.prie.to)

### Relationship to Lemu

Atlas helps companies meet disclosure requirements under CSRD, particularly for biodiversity, climate, and ecosystem-related data aligned with [ESRS](https://lemu-web.prie.to/pt/docs/alphabet/esrs/).

### Examples in Practice

💡

A European ****retail** group discloses biodiversity impacts across its supply chain to comply with ESRS E4 (Ecosystems & Biodiversity).

💡

An international ****bank** with operations in the EU reports on financed emissions and natural capital dependencies under CSRD.

💡

A listed ****food and beverage** company integrates ecosystem services and land-use data into its sustainability report.

### Cross-Mapping

- [**TNFD**](https://lemu-web.prie.to/pt/docs/alphabet/tnfd/) – CSRD encourages alignment with TNFD frameworks, especially for biodiversity and nature-related risk reporting.
- [**SBTN**](https://lemu-web.prie.to/pt/docs/alphabet/sbtn/) – Targets set under SBTN can be used to demonstrate progress and compliance with ESRS disclosure requirements.
- [**GBF**](https://lemu-web.prie.to/pt/docs/alphabet/gbf/) – CSRD biodiversity standards (ESRS E4) support corporate contributions to GBF goals.
- [**SEEA**](https://lemu-web.prie.to/pt/docs/alphabet/seea/) – Underpins natural capital accounting approaches that companies may use to meet CSRD disclosure obligations.