What is the Corporate Sustainability Reporting Directive (CSRD)?

The Corporate Sustainability Reporting Directive (CSRD) is a landmark EU regulation that significantly expands and standardizes sustainability reporting requirements across European markets. Replacing the more limited Non-Financial Reporting Directive (NFRD), CSRD requires companies to provide comprehensive disclosures on environmental, social, and governance (ESG) performance using the European Sustainability Reporting Standards (ESRS). Its core purpose is to enhance corporate transparency and enable investors, regulators, and stakeholders to make better-informed decisions based on reliable, comparable sustainability data.

Under CSRD, large companies — including listed entities and businesses that meet specific size thresholds — must report detailed information on climate-related risks, environmental impacts, and corporate sustainability strategies. This includes mandatory disclosure of Scope 1, Scope 2, and Scope 3 greenhouse gas emissions, transition plans, supply chain impacts, and governance structures overseeing sustainability matters. CSRD also introduces the principle of double materiality, requiring companies to assess both how sustainability issues affect financial performance and how their operations impact people and the planet.

To ensure credibility, CSRD mandates third-party assurance, making sustainability reporting as rigorous as financial reporting. Companies must therefore establish reliable, traceable data systems capable of withstanding audit scrutiny.

How Sustamize helps companies comply with CSRD

Sustamize provides the data infrastructure and digital tools businesses need to meet CSRD requirements efficiently and accurately. Our platform supports CSRD compliance by offering:

• verified, high-resolution CO₂e datasets for Scope 1–3 reporting,
• automated emissions and Product Carbon Footprint (PCF) calculation tools aligned with ESRS, ISO 14067, and the GHG Protocol,
• standardized, audit-ready data structures to support third-party assurance,
• seamless supplier data integration for value chain transparency,
• consistent methodologies that reduce complexity and ensure comparability across reporting periods.

With sustamize, companies can streamline data collection, reduce manual effort, close supply chain data gaps, and generate transparent sustainability disclosures that meet CSRD expectations.

Ready to build CSRD-compliant sustainability reports?

Get in touch with our team or request access to sustamize’s sustainability data and carbon tools to ensure accurate, audit-ready reporting and confident regulatory compliance.