comparative European Union English original

EU Corporate Sustainability Reporting Directive

Directive (EU) 2022/2464

EU directive expanding sustainability reporting obligations and linking company reporting to environmental, social, governance, and value-chain information.

Open source

Use It For

Use this as the main EU comparator for sustainability reporting, especially when comparing Company Law Article 20 with disclosure-based ESG regulation.

Teaching Notes

The CSRD should be read with the later 2025 stop-the-clock directive and 2026 Omnibus amendment. The teaching point is not only that the EU mandates reporting, but that scope and timing remain contested.