The Corporate Sustainability Reporting Directive (CSRD)

Verification, assurance and compliance services to support the transparency of your sustainability measures.

Sustainability Reporting

The Corporate Sustainability Reporting Directive (CSRD) is the new EU legislation that requires all large companies to publish regular reports on their environmental and social impact activities. It helps investors, consumers, policymakers and other stakeholders evaluate non-financial performance whilst encouraging a more responsible approach to business.

Crucially, it ensures that sustainability reporting is front of mind for large and medium-sized companies. And for the first time, the CSRD defines a common reporting framework for non-financial data.

CSRD applies to all EU businesses, including qualifying EU subsidiaries of non-EU companies, that meet at least two of the following three criteria:

  • €40m net revenue
  • €20m balance sheet 
  • More than 250 employees

Most companies above this size based in the EU and EU subsidiaries of foreign companies will fall within the scope of the CSRD.

Understanding the CSRD

The CSRD reporting standards will help companies better measure and manage their exposure to Environmental, Social and Governance (ESG) related risks and become better corporate citizens by measuring, disclosing, and managing the sustainability impacts they create. It covers:

  • Environmental – for example climate change, pollution, water and marine resources, biodiversity and ecosystems, and circular economy.
  • Social – including diversity and inclusion, human rights, working conditions, health and safety, employee relations, pay gaps, related rights, workers in the value chain, affected communities, consumers and end-users.
  • Governance - such as policies, risk management and internal controls, ownership and structural transparency, independence and oversight, responsible business practices, ethics, anti-corruption and executive pay fairness.


Companies meeting the criteria for reporting will need to review their processes for data collection and auditing and ensure collaboration across finance, operations, human resources and sustainability teams.

With a specialist team of sustainability experts operating worldwide, we are well placed to provide unique understanding and insights to clients in reviewing their full range of operational activities against the sustainability reporting standards. Our services include: 

  • Introduction to Sustainability Reporting (CSRD) training

    A one-day introductory course to help you understand the basics of sustainability reporting, its benefits and why it is important to be prepared to start reporting. Our training, delivered by sustainability experts, outlines how companies are impacted by sustainability reporting requirements in Europe directly, or indirectly.

    Find out about the type of information you will need to create a report aligned with the Corporate Sustainability Reporting Directive’s (CSRD’s) requirements and begin to consider how to capture and aggregate the information within your company.

  • CSRD Gap Analysis

    If you are getting ready to report under CSRD, our experts can help you to gauge your maturity. From the double materiality analysis, to your alignment with the relevant requirements of the 12 European Sustainability Reporting Standards (ESRS), our assurance practitioners will evaluate your current systems and processes identify any gaps to support comprehensive implementation of ESG information management systems.

    In partnership with Capgemini, we assess the sustainability maturity of your individual sites, as well as their related IT systems and data collection processes. This process supports you to develop and implement a Digitalisation Roadmap, provides guidance by closing reporting gaps and delivering data with increased efficiency, and make a demonstrable positive impact on your sustainability performance.

Other related services include Sustainability Report assurance and Clarity from Bureau Veritas, which supports you to monitor progress across ESG activities


Bureau Veritas has a long track record of excellence in sustainability services and our impartiality ensures complete peace of mind. Working in partnership with Bureau Veritas, you can: 

  • Prepare for compliance with the CSRD to gain trust and credibility
  • Demonstrate sustainability performance to stakeholders
  • Attract capital investment
  • Gather data in a responsible and ethical way to inform strategies
  • Manage risks and achieve a better sustainable performance long-term
  • Identify issues or gaps to inform decision making
  • Gain support from a specialist sustainability team – global leaders in QHSE and CSR


Please select country prefix
Enquiring about
If known (Approx.)
If known (Approx.)
Maximum 3 files.
2 MB limit.
Allowed types: pdf, doc, docx, ppt, pptx, xls, xlsx, jpg, png.
I have read and understood the terms and conditions of {Personal data protection policy}.
Your personal data is collected by Bureau Veritas UK, having its registered office at Suite 206, Fort Dunlop, Fort Parkway, Birmingham B24 9FD, and is subject to computer processing in order to respond to questions from the media about the Group or its subsidiaries on the basis of your consent, and to respond to customer complaints, on the basis of the service contract that you have entered into with a subsidiary of Bureau Veritas.

Your personal data is intended for the Corporate Communication department or the Quality, Health & Safety and Environment department of the Bureau Veritas Group, depending on the nature of your request, and for their service providers, providing consulting and technical services as well as for the Bureau Veritas IT department. Your personal data will be retained for a period of one year for media requests and three years for customer complaints from your request. Your personal data can be transferred outside the European Union, in countries where Bureau Veritas subsidiaries operate, on the basis of standard contractual clauses established by the European Commission, available on request, by submitting a query here.

Fields marked with an asterisk must be filled in. Otherwise, Bureau Veritas would not be able to answer your questions and/or complaints. In accordance with the Data Protection Act 2018 and the General Data Protection Regulation of 27 April 2016, you have the right to access, rectify and erase any personal data concerning you, as well as the right to limit the processing, the right to oppose to the processing or the right to portability of your personal data. You have the right to withdraw your consent at any time by submitting a query here and unchecking the box dedicated to the collection of your consent. You can exercise your rights online to lodge a complaint to the Information Commissioner’s Office.