CSRD compliance 2025
CORPORATE LAW 2025

CSRD: The Corporate Sustainability Revolution

50,000
companies must now report

The EU's Corporate Sustainability Reporting Directive is reshaping global business — and US companies aren't exempt.

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WHAT IS CSRD

The Strictest Corporate ESG Law Ever Passed

3×
more companies than predecessor NFRD

CSRD replaces the Non-Financial Reporting Directive and mandates detailed disclosures on climate, social rights, anti-corruption, and board diversity — with third-party auditing.

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SCOPE 3 EMISSIONS

Supply Chain Carbon Now Mandatory to Report

70%
of corporate emissions are Scope 3

For the first time, companies must track and disclose full value-chain emissions — from raw material suppliers to end consumers — exposing hidden carbon across global supply chains.

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US COMPANIES

US Firms With EU Operations Are Caught Too

$40M+
EU revenue triggers CSRD reporting

Non-EU companies with €40M+ EU net turnover and an EU branch or subsidiary must comply by 2028. Major US multinationals — Apple, Google, Amazon — are all in scope.

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KEY REQUIREMENT

Double Materiality: Both Sides of the Coin

2×
assessments required per company

Companies must assess: (1) How sustainability issues affect their finances, AND (2) How their operations impact people and the planet — a revolutionary dual-lens reporting approach.

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GOVERNANCE

Boards Are Now Legally Accountable for ESG

100%
board-level ESG oversight required

CSRD requires boards to document sustainability oversight, link executive pay to ESG targets, and disclose diversity metrics — ending voluntary "greenwash-friendly" reporting.

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ENFORCEMENT

Non-Compliance Carries Severe Penalties

€10M+
maximum fines per member state

Fines, public naming, and loss of market access await non-compliant firms. Third-party auditors must verify reports — making this the most enforceable ESG law in history.

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GET COMPLIANT

Is Your Business CSRD Ready?

From Scope 3 mapping to double materiality assessments — our full compliance guide breaks down every requirement with practical steps for US and global businesses.

Read the Full CSRD Guide →
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