The questions people actually ask
Five answers, each with an article behind it.
Every answer opens with the short version, then explains it. Each one links to the article record and the Official Journal. None of them quotes the directive or states a national choice the directive leaves open.
What is the EU corporate sustainability reporting directive?It is the EU law that requires large companies to put sustainability information in their management report and to have itWhat are the CSRD thresholds from 2027?From financial years starting on or after 1 January 2027, a company or group must exceed both EUR 450 million net turnover andDoes CSRD apply to my company?It depends on the financial year, the entity and two figures. For a year starting on or after 1 January 2027, the company mustWhat is the CSRD transposition deadline?Member States must transpose Articles 1, 2 and 3 of Directive (EU) 2026/470 by 19 March 2027. Article 4, the due diligenceCSRD vs CSDDD after the omnibus: what is the difference?CSRD is a reporting duty: put sustainability information in the management report and have it assured. CSDDD is a conduct duty