
The EU's Corporate Sustainability Reporting Directive is reshaping global business — and US companies aren't exempt.
CSRD replaces the Non-Financial Reporting Directive and mandates detailed disclosures on climate, social rights, anti-corruption, and board diversity — with third-party auditing.
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.
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.
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.
CSRD requires boards to document sustainability oversight, link executive pay to ESG targets, and disclose diversity metrics — ending voluntary "greenwash-friendly" reporting.
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.
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 →