Sustainability Disclosure Standards – Sustainable Finance Briefing Paper Series

This briefing outlines the key aspects of the EU’s Corporate Sustainability Reporting Directive (CSRD) and the European Sustainability Reporting Standards (ESRS). It explains that the CSRD aims to improve transparency by requiring companies to disclose sustainability information in a standardized way. The briefing covers who is affected, the implementation timeline, and the core reporting requirements, including double materiality and assurance. It also highlights the need for strong data systems and governance, and situates the CSRD within the broader EU regulatory framework alongside initiatives like the EU Taxonomy and SFDR.