Replaces the Non-Financial Reporting Directive (NFRD) for mandatory EU reporting

  • Expands scope of companies included from 11,000 – ~50,000
  • Companies required to report in 2025 on 2023 performance 
  • Aligns corporate reporting requirements with the EU Taxonomy 
  • Companies listed on the EU-regulated markets
  • Companies with two of these three attributes:
    • 250 employees
    • €40M in annual turnover
    • €20M in total assets
  • EU subsidiaries of non-EU parent companies

CSRD requires that companies report in compliance with European Sustainability Reporting Standards (ESRS)

ESRS based on:

Consolidation of current best practices, and use of existing international standards and frameworks, and New sustainability reporting obligations resulting from recent European regulations and legislation (like SFDR and Taxonomy)
Environment-related matters
  • Climate-related mitigation and
  • Climate-related adaptation
  • Pollution
  • Water and marine resources
  • Biodiversity and ecosystems, and 
  • Circular economy
Social-related matters
  • Own workforce
  • Workforce in the value chain
  • Affected communities
  • End-users / consumers
Governance-related matters
  • Governance, risk management and internal control,
  • Business conduct


ESG Drivers: The European CSRD and the TCFD - Risks and Opportunities

Companies across Europe and the UK need to ensure they’re up to the task of reporting verifiable and auditable investment-grade data to meet the requirements of new mandates stemming from the European Corporate Sustainability Reporting Directive (CSRD) and the global adoption of the TCFD guidelines. In this webinar, learn how you can best equip and prepare your company for what’s ahead with the new requirements.

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Streamline CSRD Compliance with Benchmark ESG

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How Benchmark ESG® Helps

ESG Data Collection and Mapping to collect the data covered within the CSRD
Emission calculations that support Scope 1, 2, and 3 greenhouse gas (GHG) inventories
Full audit trail of edits made to each record (who, what, when) to facilitate 3rd party assurance
Supply chain engagement to collect Scope 3 data, conflict minerals, and other value chain impacts