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Directive requiring large EU companies to disclose sustainability information according to ESRS standards. **Regulatory Trend Context:** CSRD represents a "dual-speed" regulatory environment where corporate-level reporting is being simplified (CSRD Omnibus raising thresholds from 250 to 500 employees), while product-level requirements (EUDR, DPP, PPWR) demand unprecedented granularity (geolocation, material composition, traceability chains). **Strategic Implication:** This creates a gap where companies need precise supply chain data for product compliance even as corporate reporting becomes more streamlined. Organizations must invest in product-level data infrastructure (GS1 standards, EPCIS, GDSN) to meet granular product regulations, which also enables more accurate corporate sustainability reporting. **ESRS Integration:** CSRD reporting uses 1,184 EFRAG-defined ESRS datapoints organized by topic (E1-E5 Environmental, S1-S4 Social, G1 Governance). Reporting format: XBRL taxonomy with ESRS datapoint codes (e.g., `ESRS_E1-5_GHG_Scope1`).
32022L0464
December 31, 2023
CSRD
Directive requiring large EU companies to disclose sustainability information according to ESRS standards. **Regulatory Trend Context:** CSRD represents a "dual-speed" regulatory environment where corporate-level reporting is being simplified (CSRD Omnibus raising thresholds from 250 to 500 employees), while product-level requirements (EUDR, DPP, PPWR) demand unprecedented granularity (geolocation, material composition, traceability chains). **Strategic Implication:** This creates a gap where companies need precise supply chain data for product compliance even as corporate reporting becomes more streamlined. Organizations must invest in product-level data infrastructure (GS1 standards, EPCIS, GDSN) to meet granular product regulations, which also enables more accurate corporate sustainability reporting. **ESRS Integration:** CSRD reporting uses 1,184 EFRAG-defined ESRS datapoints organized by topic (E1-E5 Environmental, S1-S4 Social, G1 Governance). Reporting format: XBRL taxonomy with ESRS datapoint codes (e.g., `ESRS_E1-5_GHG_Scope1`).
December 4, 2025 at 07:22 AM