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EU CSRD (Corporate Sustainability Reporting Directive) → European Union (CSRD + ESRS 2024) 🇊🇚

Directive 2022/2464 (CSRD) + ESRS Delegated Act + EFRAG + Taxonomy Reg 2020/852 · European Commission + EFRAG + ESMA + national supervisors · ESRS E1-E5 + S1-S4 + G1 + double materiality + XBRL + assurance

From 985,000-3,485,000 āļšāļēāļ—120-270 working days

EU CSRD (Corporate Sustainability Reporting Directive) for European Union (CSRD + ESRS 2024) falls under Directive 2022/2464 (CSRD) + ESRS Delegated Act + EFRAG + Taxonomy Reg 2020/852 — authority European Commission + EFRAG + ESMA + national supervisors · program ESRS E1-E5 + S1-S4 + G1 + double materiality + XBRL + assurance.

Partner network: ONEP, Pollution Control Dept, TGO, SET ESG, EFRAG, Verra, Gold Standard, ICVCM and GHG Protocol.

European Union (CSRD + ESRS 2024) legal framework: Directive 2022/2464 (CSRD) + ESRS Delegated Act + EFRAG + Taxonomy Reg 2020/852 — enforced by European Commission + EFRAG + ESMA + national supervisors · program ESRS E1-E5 + S1-S4 + G1 + double materiality + XBRL + assurance. CSRD covers 50,000+ firms incl. non-EU parents with EU revenue â‰Ĩ₮150M + first wave 2024.

Workflow: scoping → baseline → impact → public hearing → approval → monitoring → annual report.

EU CSRD (Corporate Sustainability Reporting Directive) takes 120-270 working days at 985,000-3,485,000 āļšāļēāļ—.

ESG/CSRD — 95+ SET-listed reports + 12 EU subsidiaries cleared ISAE 3000 limited assurance.

How it works

  1. 1

    Map Directive 2022/2464 (CSRD) + ESRS Delegated Act + EFRAG + Taxonomy Reg 2020/852

    Thresholds + applicability + European Commission + EFRAG + ESMA + national supervisors requirements.

  2. 2

    Baseline + survey

    Field data + emission inventory + scope under ESRS E1-E5 + S1-S4 + G1 + double materiality + XBRL + assurance.

  3. 3

    Filing + consultation

    Submitted via European Commission + EFRAG + ESMA + national supervisors + public hearing.

  4. 4

    Approval + permit

    Permit / certificate + conditions + monitoring plan.

  5. 5

    Monitoring + reporting

    Annual report + audit + assurance + disclosure.

Frequently asked questions

Which law in European Union (CSRD + ESRS 2024)?

Directive 2022/2464 (CSRD) + ESRS Delegated Act + EFRAG + Taxonomy Reg 2020/852

Governing body?

European Commission + EFRAG + ESMA + national supervisors

Covered program?

ESRS E1-E5 + S1-S4 + G1 + double materiality + XBRL + assurance

Country notes?

CSRD covers 50,000+ firms incl. non-EU parents with EU revenue â‰Ĩ₮150M + first wave 2024.

Timeline?

120-270 working days.

Assurance level?

ISAE 3000 limited (default) or reasonable (CSRD 2028) + ISAE 3410 GHG.

Penalties?

EU CSRD ₮10M or 5% revenue · LkSG ₮8M · UK MSA public naming · Thai NEQA 1-5y imprisonment.

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