CSRD requires companies to report on a comprehensive range of sustainability topics, going beyond what was previously required under the NFRD.

Companies must provide detailed information on their environmental impact, including climate change mitigation, pollution, water and marine resources, and biodiversity. Social factors such as employee treatment, diversity, and human rights, along with governance practices like anti-corruption measures, must also be disclosed.

There are 1000+ CSRD metrics in total, however the average company would be reporting on 250+.

The CSRD reporting framework emphasises the concept of double materiality. This means companies must report not only on how sustainability issues impact their business (financial materiality) but also on how their business activities impact the environment and society (environmental and social materiality). This dual focus is designed to give a holistic view of a company’s sustainability performance.

For more detailed guidance about double materiality, and what to report in CSRD, check out our free CSRD guide.