CSRD
What is CSRD?
EU CSRD (Directive (EU) 2022/2464) amends the Accounting Directive to require in-scope large and listed undertakings to report sustainability information per the European Sustainability Reporting Standards (ESRS, Commission Delegated Regulation (EU) 2023/2772): 2 cross-cutting standards (ESRS 1 general requirements incl double materiality and value-chain coverage, ESRS 2 general disclosures) and 10 topical standards (E1-E5 environment, S1-S4 social, G1 governance), with digital XBRL tagging, EU Taxonomy alignment, and limited (later reasonable) assurance.. It comprises 22 controls organised across 6 domains, and applies in the European Union.
How CSRD maps to other frameworks
All 22 controls, each one mapped to the equivalent requirement in other standards, with the evidence that carries across and the mappings that were judged and rejected shown alongside. No account needed to look.
See the control mappings →The 6 domains CSRD groups its controls into
Where CSRD overlaps with the standards you already hold
Analysis of CSRD
What CSRD means in your sector
What CSRD means for your job
Questions people ask about CSRD
What is CSRD?
How many controls does CSRD have?
Where does CSRD apply?
What frameworks does CSRD map to?
How do I get started with CSRD compliance?
Query CSRD programmatically
CSRD, its 22 controls and every mapping into other standards are available over a REST endpoint and an MCP server, so an agent can read them directly. The free tier is 10 calls a day and needs no signup.
CSRD API reference and MCP config →What CSRD requires, control by control
Each page carries the requirement text for one CSRD control and what an assessor expects to see as evidence.
- CSRD-ASSURANCE Assurance over the sustainability statement
- CSRD-E1-CC Climate change (transition plan and targets)
- CSRD-E1-GHG GHG emissions (Scope 1, 2 and 3)
- CSRD-ESRS1-DM Double materiality assessment
- CSRD-G1-BC Business conduct
- CSRD-S1-OWN Own workforce
- CSRD-S3-COMM Affected communities
- CSRD-SCOPE Scope of application and group reporting
- CSRD-TAX EU Taxonomy alignment disclosure
How ready are you for CSRD?
Answer 25 questions and get a professional readiness report with gap analysis, maturity scores, and prioritised action items. Results in 5 minutes.