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Sustainability data and insights are becoming increasingly important for investors and stakeholders’ decision-making, as they demand to see how value is created for the company, and for society. Estimated to apply to some 50,000 businesses that are listed in the European Union or have significant operations there, regardless of where they’re based, the EU's Corporate Sustainability Reporting Directive (CSRD) requires extensive and detailed disclosures about how sustainability issues affect a company’s business, as well as the impact of its activities on society and the environment. Beyond targets and metrics, the CSRD disclosures include sustainability governance, the interaction of sustainability impacts, risks and opportunities with the business strategy and policies and action plans to manage those impacts, risks and opportunities. All of this information will also require independent assurance, beginning with limited assurance over Year 1 reporting and increasing to reasonable assurance at some point thereafter.
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CSRD intro video
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Impact of the CSRD video series
Is your business impacted by the CSRD?
Turnover
Is your company’s EU net turnover greater than €150m (in each of the last two consecutive financial years)?
Yes No
Company with subsidiaries
Cumulative for the parent and its subsidiaries (including non-EU subsidiaries), select all that apply for two consecutive financial years:
Company without subsidiaries
Select all that apply for two consecutive financial years:
Based on the responses you selected, your business will have to report under the CSRD and we can help.Please contact the CSRD specialist in your area to discuss your company’s specific requirements in more detail:
For more related content, check out our latest thought leadership.
Based on the responses you selected, your business is likely not in scope of the CSRD at this time, but the reporting requirements are constantly evolving. We encourage you to contact the CSRD specialist in your country to discuss your company’s specific requirements in more detail:
For more related content, check out our latest thought leadership.
Helping you discover your sustainable advantage with the clarity of the CSRD
“Even for companies considered to have mature sustainability reporting, the CSRD will require significant time and investment. Something we’re seeing time and again across the market”
Nadja Picard,Global Reporting Leader, Partner, PwC GermanyCSRD Survey 2024 Results
Discover how the EU’s CSRD is enhancing sustainability in business decisions, and driving benefits and stakeholder engagement.
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Global csrd video
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Partner, Global Sustainability Leader, PwC United Kingdom
Tel: +44 (0)7710 157908
Nadja Picard
Global Sustainability Reporting Leader, Partner, PwC Germany
Tel: +49 (0)211 9812978
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Partner, ESG Leader, Samil PricewaterhouseCoopers, PwC South Korea
Tel: +82 2 709 4788
Partner, Investor Reporting and Sustainability Platform Leader, PwC Switzerland
Tel: +41 58 792 25 37
Partner, Trust Solutions Sustainability Leader, PwC United States
Tel: +1 617 901 6373
