CSRD
The EU Corporate Sustainability Reporting Directive, which requires in-scope companies to report on sustainability matters using the European Sustainability Reporting Standards (ESRS), with assurance. The Omnibus I simplification adopted in 2026 narrowed mandatory scope to large companies with more than 1,000 employees and over €450 million turnover, and simplified ESRS apply from financial years starting 1 January 2027.
EcoAppraise context
Marketing claims should be consistent with what a company reports under CSRD. Contradictions between a sustainability report and advertising are a common enforcement trigger.
Related terms
ESRS; Double Materiality; Assurance; CSDDD; GRI Standards
Enforcement cases
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