Corporate Sustainability Reporting Directive 2022/2464/EU — mandatory sustainability disclosures for large EU companies from FY2024.
Get a compliance assessmentFree toolsThe Corporate Sustainability Reporting Directive (CSRD) — Directive 2022/2464/EU — replaces the Non-Financial Reporting Directive (NFRD) and significantly expands the scope and detail of mandatory sustainability reporting for EU companies.
CSRD requires companies to report in accordance with European Sustainability Reporting Standards (ESRS), covering environmental, social, and governance topics. Environmental disclosures include climate change (Scope 1, 2, and 3 emissions), resource use, pollution, and biodiversity.
Engineering and built environment organisations are directly affected through mandatory disclosures on building energy consumption, Scope 1 and 2 emissions from operations, and Scope 3 emissions from purchased energy and the built asset lifecycle.
Sectors and entity types within scope.
Annual reports from FY2024 must include CSRD-compliant sustainability disclosures audited to limited assurance standard.
250+ employees OR €40M+ net turnover OR €20M+ total assets — CSRD applies from FY2025 reporting.
Listed SMEs must comply from FY2026, with a simplified reporting standard (ESRS LSME) under development.
Principal obligations imposed by CSRD.
Companies must assess both impact materiality (effect on environment/society) and financial materiality (sustainability risks to company).
Full disclosure of Scope 1, 2, and 3 GHG emissions — with targets, transition plans, and climate risk/opportunity assessment.
Total energy consumption disaggregated by source — including electricity, heating, cooling, and fuel — and energy intensity metrics.
Material due diligence on sustainability risks and impacts in the value chain — including key suppliers and contractors.
Sustainability statements must be independently verified — limited assurance from FY2024, reasonable assurance from FY2028.
Sustainability disclosures must be tagged using XBRL taxonomy for machine-readability — requiring structured data management.
Engineering services applicable to CSRD compliance.
Carbon Assessment — Scope 1 and 2 emissions inventory for operations — metering strategy, data collection, and CSRD-aligned reporting input.
Energy Audit & ESOS — Systematic energy audit — consumption data, improvement measures, and energy intensity benchmarking for ESRS reporting.
Sustainability Consulting — Net zero pathway, CSRD disclosure support, and EU Taxonomy alignment assessment.
Preliminary assessments — no account required.
Compliance milestones to plan around.
Structured assessments with actionable remediation roadmaps.
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