CSRD reporting requirements 2025
The Corporate Sustainability Reporting Directive (CSRD) is reshaping how thousands of companies in the EU and beyond disclose their environmental, social, and governance (ESG) performance. As the 2025 implementation deadline looms, companies must understand the scope, standards, and data requirements to ensure timely and compliant reporting. This guide explores the key CSRD reporting requirements for 2025, compares them with previous frameworks, and outlines a readiness checklist. We also share how EcoPrism can simplify your compliance journey. 1. CSRD Evolution & Who Must Comply in 2025 The CSRD builds on and replaces the Non-Financial Reporting Directive (NFRD), significantly expanding the scope of sustainability disclosure. While the NFRD applied to ~11,000 companies, CSRD will apply to over 50,000 organizations , including non-EU entities. Who must comply by 2025? EU-listed large companies (500+ employees) – already subject since 2024 Large non-EU companies with EU ...