CSRD is mandatory for all EU member states, making it a comprehensive requirement for companies operating within the European Union.

This means that any company based in or operating within these countries must comply with the directive. Additionally, non-EU companies with significant operations in the EU are also subject to these reporting requirements.

The directive is part of the EU’s broader strategy to standardise sustainability reporting across the continent, ensuring that all relevant companies contribute to the EU’s sustainability goals.

This mandatory compliance reflects the EU’s commitment to transparency and accountability in corporate sustainability practices.

Companies operating in multiple EU countries will need to ensure that their reporting meets the requirements of each jurisdiction, though the CSRD aims to harmonise these standards across the EU.

For a full list of countries and specific obligations, refer to our free CSRD reporting guide.

‍