{"id":64926,"date":"2025-02-11T14:53:16","date_gmt":"2025-02-11T12:53:16","guid":{"rendered":"https:\/\/scrapad.com\/blog\/"},"modified":"2025-02-11T14:53:33","modified_gmt":"2025-02-11T12:53:33","slug":"csrd-directive","status":"publish","type":"post","link":"https:\/\/scrapad.com\/en\/blog\/csrd-directive","title":{"rendered":"Everything you need to know about the CSRD directive"},"content":{"rendered":" \n    <div class=\"c-post--header\" style=\"background-image: url(https:\/\/scrapad.com\/wp-content\/uploads\/2025\/02\/Para-descargar-imagenes-24.jpg);\">\n        <a href=\"\" class=\"c-back-action\">\n            Go back        <\/a>\n        <h1><strong><strong><strong><strong><strong><strong><strong><strong><strong><strong><strong><strong><strong><strong><strong><strong><strong>Everything you need to know about the CSRD directive<\/strong><\/strong><\/strong><\/strong><\/strong><\/strong><\/strong><\/strong><\/strong><\/strong><\/strong><\/strong><\/strong><\/strong><\/strong><\/strong><\/strong><\/h1>\n\t\t<p class=\"c-post--author\">\n\t\t\tAuthor:\t\t\t<a href=\"https:\/\/scrapad.com\/en\/author\/scrapad-admin\/\">ScrapAd<\/a>\n\t\t<\/p>\n        <div class=\"c-post--meta\">\n            <p>11\/02\/2025<\/p>\n            <div class=\"c-post--actions\">\n                <a onclick=\"window.print()\" class=\"c-article__action\">\n                    <i class=\"large material-icons icon\">print<\/i>\n                <\/a>\n                <a data-clipboard-text=\"\" class=\"c-article__action\">\n                    <i class=\"large material-icons icon\">content_copy<\/i>\n                <\/a>\n                <span class=\"c-article__action share__trigger\">\n\t\t\t\t\t<i class=\"large material-icons icon\">share<\/i>\n\t\t\t\t\t<ul class=\"share__displays\">\n\t\t\t\t\t\t<li>\n\t\t\t\t\t\t\t<a href=\"https:\/\/www.facebook.com\/sharer\/sharer.php?u=\" target=\"_blank\" rel=\"noopener\">\n\t\t\t\t\t\t\t\t<img decoding=\"async\" src=\"https:\/\/scrapad.com\/wp-content\/plugins\/scrapad-blocks\/assets\/icons\/share\/facebook.svg\" alt=\"\">\n\t\t\t\t\t\t\t<\/a>\n\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t<li>\n\t\t\t\t\t\t\t<a href=\"https:\/\/twitter.com\/share?text=&amp;url=\" target=\"_blank\" rel=\"noopener\">\n                                <img decoding=\"async\" src=\"https:\/\/scrapad.com\/wp-content\/plugins\/scrapad-blocks\/assets\/icons\/share\/twitter.svg\" alt=\"\">\n\t\t\t\t\t\t\t<\/a>\n\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t<li>\n\t\t\t\t\t\t\t<a href=\"https:\/\/www.linkedin.com\/shareArticle?mini=true&amp;url=&amp;title=&amp;summary=&amp;source=\" target=\"_blank\" rel=\"noopener\">\n                                <img decoding=\"async\" src=\"https:\/\/scrapad.com\/wp-content\/plugins\/scrapad-blocks\/assets\/icons\/share\/linkedin.svg\" alt=\"\">\n\t\t\t\t\t\t\t<\/a>\n\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t<li>\n\t\t\t\t\t\t\t<a\n\t\t\t\t\t\t\t\thref=\"mailto:info@scrapad.com?&amp;cc=&amp;bcc=&amp;subject=&amp;body=\"\n\t\t\t\t\t\t\t\ttarget=\"_blank\"\n\t\t\t\t\t\t\t>\n                                <img decoding=\"async\" src=\"https:\/\/scrapad.com\/wp-content\/plugins\/scrapad-blocks\/assets\/icons\/share\/email.svg\" alt=\"\">\n\t\t\t\t\t\t\t<\/a>\n\t\t\t\t\t\t<\/li>\n\t\t\t\t\t<\/ul>\n\t\t\t    <\/span>\n            <\/div>\n        <\/div>\n    <\/div>\n    \n\n \n    <section class=\"c-container \" style=\" background-color: #FBFBFB; background-size: cover; --xsPadding: 40px 25px 40px 25px; --smPadding: 40px 25px 40px 25px; --mdPadding: 80px 100px 80px 100px; --lgPadding: 80px 100px 80px 100px; --xlPadding: 80px 100px 80px 100px; --xxlPadding: 80px 200px 80px 200px;  \">\n        \n<div class=\"wp-block-scrapad-blocks-container c-post\">\n<div class=\"c-article__desc wp-block-scrapad-blocks-article-desc\">\n<p>The <strong>Corporate Sustainability Reporting Directive<\/strong> (CSRD) is one of the European Union&#8217;s most ambitious initiatives on sustainability and corporate transparency. It aims to <strong>strengthen non-financial disclosure requirements, ensuring that companies provide clear and comparable data on their environmental, social and governance (ESG) impacts<\/strong>.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">What is the CSRD and why is it important?<\/h2>\n\n\n\n<p>The CSRD replaces and extends the previous Non-Financial Reporting Directive (NFRD), increasing the number of companies obliged to report and setting stricter criteria for reporting.<strong> Its importance lies in the need for organisations to be more transparent about their sustainability efforts<\/strong>, allowing investors, consumers and other stakeholders to make informed decisions.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>Main novelties of the CSRD<\/strong> directive<\/h2>\n\n\n\n<h3 class=\"wp-block-heading\">Expansion of scope<\/h3>\n\n\n\n<p>The CSRD affects many more companies than the NFRD. It is estimated that <strong>around 50,000 companies in the EU will have to comply with the regulation<\/strong>, including large companies and, progressively, listed SMEs.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">Uniform reporting standards<\/h3>\n\n\n\n<p>Introduces the <strong>European Sustainability Reporting Standards (ESRS)<\/strong>, ensuring that the information reported is comparable and verifiable.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">Mandatory verification<\/h3>\n\n\n\n<p>The information <strong>provided must be audited by an independent third party<\/strong>, ensuring its reliability and credibility.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">Dual materiality<\/h3>\n\n\n\n<p>Companies should report not only how ESG factors impact their business, but also <strong>how their activities affect society and the environment<\/strong>.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">Integration with other regulations<\/h3>\n\n\n\n<p>The CSRD is <strong>aligned with global initiatives such as the UN Sustainable Development Goals<\/strong> (SDGs) and the <strong>Task Force on Climate-related Financial Disclosures (TCFD) framework<\/strong>.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">Affected companies and timelines<\/h2>\n\n\n\n<p>The implementation of the CSRD will be staggered:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>2024<\/strong>: Companies already subject to the NFRD will have to start reporting under the CSRD in 2025.<\/li>\n\n\n\n<li><strong>2025<\/strong>: Large companies that were not included in the NFRD.<\/li>\n\n\n\n<li><strong>2026<\/strong>: Listed SMEs, with certain exceptions until 2028.<\/li>\n\n\n\n<li><strong>2028<\/strong>: Foreign companies with significant operations in the EU.<\/li>\n<\/ul>\n\n\n\n<p>The CSRD marks a turning point in the way companies approach sustainability. While it represents a challenge in terms of compliance, it also opens up opportunities for those organisations that adopt a robust and transparent ESG strategy. Adapting to this regulation will not only ensure legal compliance but will also strengthen companies&#8217; competitiveness and resilience in the long term.<\/p>\n<\/div>\n<\/div>\n\t<\/section>\n    \n\n    <div class=\"c-container c-post--related\" style=\"background-color: #F7F5F2; --xsPadding: 40px 25px 40px 25px; --smPadding: 40px 25px 40px 25px; --mdPadding: 40px 25px 40px 25px; --lgPadding: 72px 100px 72px 100px; --xlPadding: 72px 100px 72px 100px; --xxlPadding: 72px 100px 72px 100px;\">\n        <div class=\"container\">\n            <h3 class=\"c-article__side__heading\">Other posts that may interest you\u2026<\/h3>\n        <\/div>\n        <div class=\"scrapad-blocks-related glide\" data-autoplay=\"4000\" data-views-desktop=\"3\" data-views-tablet=\"2\" data-views-mobile=\"1\" data-mode=\"slider\">  \n            <div class=\"container glide__track\" data-glide-el=\"track\">\n                <div class=\"row slider-mobile glide__slides\">\n                                    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Discover the reasons (green demand, supply shortages) and how to take advantage of this opportunity.<\/p>\n                <\/div>\n                <div class=\"c-blog__item__footer\">\n                    <span class=\"c-blog__item__link\">Show details<\/span>\n                <\/div>\n            <\/div>\n        <\/a>\n    <\/div>\n                                <\/div>\n                                                            <\/div>\n            <\/div>\n        <\/div> \n    <\/div>\n    ","protected":false},"excerpt":{"rendered":"<p>The Corporate Sustainability Reporting Directive (CSRD) is one of the European Union&#8217;s most ambitious initiatives on sustainability and corporate transparency.<\/p>\n","protected":false},"author":2,"featured_media":64935,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[40],"tags":[],"class_list":["post-64926","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-sustainability"],"acf":{"post_country":{"simple_value_formated":"<ul><li><a class=\"post-link\" href=\"https:\/\/scrapad.com\/en\/blog\/csrd-directive\" rel=\"bookmark\">Everything you need to know about the CSRD directive<\/a><\/li><\/ul>","value_formated":"","value":"","field":{"ID":0,"key":"field_64ef02d93e348","label":"Pa\u00eds","name":"post_country","aria-label":"","prefix":"acf","type":"relationship","value":null,"menu_order":0,"instructions":"","required":0,"id":"","class":"","conditional_logic":0,"parent":"group_64ef02d9ad6ee","wrapper":{"width":"","class":"","id":""},"post_type":["paises"],"post_status":["publish"],"taxonomy":"","filters":["search","post_type","taxonomy"],"return_format":"id","min":"","max":"","elements":"","_name":"post_country","_valid":1}}},"_links":{"self":[{"href":"https:\/\/scrapad.com\/en\/wp-json\/wp\/v2\/posts\/64926","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/scrapad.com\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/scrapad.com\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/scrapad.com\/en\/wp-json\/wp\/v2\/users\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/scrapad.com\/en\/wp-json\/wp\/v2\/comments?post=64926"}],"version-history":[{"count":1,"href":"https:\/\/scrapad.com\/en\/wp-json\/wp\/v2\/posts\/64926\/revisions"}],"predecessor-version":[{"id":64938,"href":"https:\/\/scrapad.com\/en\/wp-json\/wp\/v2\/posts\/64926\/revisions\/64938"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/scrapad.com\/en\/wp-json\/wp\/v2\/media\/64935"}],"wp:attachment":[{"href":"https:\/\/scrapad.com\/en\/wp-json\/wp\/v2\/media?parent=64926"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/scrapad.com\/en\/wp-json\/wp\/v2\/categories?post=64926"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/scrapad.com\/en\/wp-json\/wp\/v2\/tags?post=64926"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}