Navigating CSR Reporting in the EU

David Mattersdorfer
5 min readSep 22, 2023


Key Takeaways:

  1. EU Mandate: EU law requires large and listed companies, including some SMEs, to disclose information about their environmental and social impact to promote transparency and sustainability.
  2. CSRD Framework: The Corporate Sustainability Reporting Directive (CSRD), in force since January 5, 2023, broadens the scope of CSR reporting, encompassing more large companies.
  3. Expanded Reach: CSR reporting isn’t limited to publicly traded companies; it includes large companies meeting specific criteria, ensuring wider stakeholder access to sustainability information.
  4. Transition Period: Companies will implement CSRD rules for the first time in the 2024 financial year, with reports published in 2025, allowing time to adapt to new requirements.
  5. Sustainability Standards: Compliance with European Sustainability Reporting Standards (ESRS) is essential for aligning reports with EU policies and international standards. Staying informed about deadlines and regulations is crucial for EHS managers in the EU.

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Part I: The Legal Framework of CSR Reporting in the EU

Why is the EU Doing This?

The European Union (EU) has taken bold steps to encourage transparency and sustainability in business through mandatory Corporate Social Responsibility (CSR) reporting. This means that large and listed companies must disclose important information about how their actions affect the environment and society. The goal is to help investors, consumers, and others assess a company’s sustainability performance. This initiative aligns with the ambitious European Green Deal and reflects a commitment to a more responsible and sustainable future.

Part II: The Corporate Sustainability Reporting Directive (CSRD)

New Rules for CSR Reporting

Starting from January 5, 2023, the Corporate Sustainability Reporting Directive (CSRD) brings a fresh approach to CSR reporting in the EU. This directive updates and strengthens existing regulations on reporting social and…



David Mattersdorfer

Implementing Circular Economy ≫ | Managing Director | Lecturer | Entrepreneur