10 Essential CSRD and ESRS Facts

UPDATED AUGUST 2026

Since January 2024, the EU's Corporate Sustainability Reporting Directive (CSRD) has reshaped how companies disclose their ESG performance. Two years of Omnibus simplification later, the picture at EU level is largely settled: Omnibus I entered into force in March 2026, and the European Commission adopted the revised ESRS in July 2026. What remains open now is how individual Member States transpose the new rules into national law.

The final rules bring real changes: narrower scope thresholds, a rebuilt reporting timeline, an ESRS that's substantially lighter, and — new in this version — a legal cap on what companies can demand from smaller partners in their value chain. Stay informed and make sure your team is working from the settled rules, not an earlier proposal.

What’s inside the CSRD fact sheet?

• Why the CSRD matters: Discover how reliable, comparable sustainability data has become a market imperative.
• Scope redefined: The final thresholds — more than 1,000 employees and over €450M net turnover for EU companies, a turnover-only test for non-EU parents — and why listed SMEs are out of scope for good.
• A rebuilt reporting timeline: The old four-wave structure is gone. See the two-cohort system that replaced it, and why some companies still have to report for FY2025 and FY2026 regardless.
• A new cap on value chain requests: For the first time, a legal ceiling on what you can ask smaller partners in your value chain to disclose.
• ESRS evolution & relief: The revised ESRS, adopted in July 2026, cut mandatory datapoints by more than 60%. Get the specifics on which version applies to which reporting year.
• Double materiality essentials: Understand the core principle, and how the revised standards make the assessment itself noticeably lighter to perform.
• Practical resources: Access curated white papers, data sheets, webinars, and blogs to guide you through your CSRD journey.

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