UPDATED JULY 2025 

Since January 2024, the EU’s Corporate Sustainability Reporting Directive (CSRD) has reshaped how companies disclose their ESG performance—requiring standardized, assured, and machine‑readable reporting under the ESRS standards. 

In mid‑2025, the EU’s Omnibus I package delivered critical updates. While it raised size thresholds to sharpen the directive’s focus and paused the move to “reasonable assurance,” key requirements remain.

What’s inside the CSRD fact sheet?

• Why the CSRD matters: Discover how reliable, comparable sustainability data has become a market imperative.
  
• Scope redefined: Omnibus I size and turnover thresholds determining which companies remain in scope.
  
• Double materiality essentials: Dual focus on impact and financial materiality, with practical refinements on the horizon.
  
• ESRS evolution & relief: Quick‑fix Delegated Act, ongoing simplification review, VSME completion, and sector‑specific standards pause.
  
• Practical resources: Curated white papers, data sheets, webinars, and blogs.

Stay ahead of the curve with all ten facts. Get your copy today.