CSRD Essentials


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CSRD Essentials

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Business and biodiversity basics Integrating biodiversity into a business context

This new GRI publication addresses key issues on the implementation of the Corporate Sustainability Reporting Directive (CSRD), the legislation adopted by the EU in December 2022 and already in force.

CSRD Essentials simplifies key aspects of the new Directive and is the result of joint work between GRI, Pascal Durand, Member of the European Parliament and CSRD rapporteur, and the Lefebvre - Sarrut Group. It is a practical and free resource for policymakers and sustainability reporters, encompassing 11 core reports that explain the Corporate Sustainability Reporting Directive (CSRD ) in accessible language.

Under the Directive, more than 42,500 EU-based companies, plus several thousand companies outside the EU, are required to report on how sustainability issues affect business performance and how business activities impact society and the environment. The Directive entails an increase in requirements for sustainability reporting and data collection, steps that may seem challenging for some reporting companies.

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