What is CSRD?

EU reporting • UK value-chain readiness

CSRD (Corporate Sustainability Reporting Directive) is the EU’s sustainability reporting regime requiring many organisations to disclose audit-ready information across environmental, social, and governance topics using ESRS. It impacts UK companies through EU entities and supply chains.

Related: UK SDRScope 3Double Materiality

What CSRD requires (in plain English)

Double materiality

Assess both financial impacts on the company and the company’s impacts on people & environment.

ESRS disclosures

Report on climate, pollution, water, biodiversity, workforce, value chain, and conduct (as applicable).

Value-chain data

Expect Scope 3, supplier policies, human rights due diligence, and evidence trails.

Controls & traceability

Move from “statements” to documented methods, owners, controls, and supporting evidence.

CSRD readiness checklist

  1. Scoping: Identify EU entities/threshold exposure + value-chain requests.
  2. Materiality: Run double materiality with evidence and governance sign-off.
  3. ESRS mapping: Build a disclosure index + data owners per disclosure.
  4. Data & controls: Define calculation notes, controls, versioning, and evidence pack.
  5. Supplier programme: Set a scalable supplier data collection approach (especially Scope 3).

RSustain UK provides advisory & implementation support; no statutory assurance.

Need CSRD support?

We help UK organisations design disclosure architecture, value-chain data programmes, and audit-ready evidence packs.

Discuss your CSRD readiness