Corporate Sustainability Reporting Directive

Regulation European Union · 2022

Directive (EU) 2022/2464 requires a large population of companies operating in the EU to report sustainability information under the European Sustainability Reporting Standards, covering climate, pollution, water, biodiversity, resource use, workforce, communities, consumers and governance. It is the most consequential sustainability regulation in force — it mandates assurance, it applies double materiality, and crucially it requires the sustainability statement to be tagged in machine-readable XBRL, which makes it the first climate regime to compel a structured data format rather than a document.

Horizontal regime. It binds companies by what they do with data, software or customers, not by the sector they sit in. The industries below are where it creates specific, additional duties — not the limit of who has to comply.

Countries

Where this binds. Each links to the providers apis.io has catalogued there.

austriabelgiumdenmarkestoniafinlandfrancegermanyirelanditalynetherlandspolandportugalspainsweden

Regions

europedachfrance iberianordicsbeneluxitaly southern europecee

Industries

Each links to that industry as a scored cohort — so the question "how ready is this sector for the regime that governs it?" becomes one you can actually look at.

climate sustainabilityfinancial servicesindustrialenergy
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