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 SDR • Scope 3 • Double 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
- Scoping: Identify EU entities/threshold exposure + value-chain requests.
- Materiality: Run double materiality with evidence and governance sign-off.
- ESRS mapping: Build a disclosure index + data owners per disclosure.
- Data & controls: Define calculation notes, controls, versioning, and evidence pack.
- 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.
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