Policy brief: EU Corporate Sustainability Reporting Directive (CSRD)

 
 

The EU Corporate Sustainability Reporting Directive (CSRD) marks a shift in how companies account for their relationship with people and nature. Moving beyond voluntary reporting, CSRD introduces mandatory and standardised disclosures. 

Under CSRD, companies report on a range of topics, including climate change, water, labour rights, and biodiversity, using the European Sustainability Reporting Standards (ESRS). Biodiversity is addressed by ESRS 4, which includes issues such as land use and ecosystem conversion, degradation of habitats, and species loss.

This policy brief outlines the CSRD and ESRS 4 (biodiversity) reporting requirements and offers insights on how UEBT membership and other programmes and tools support more meaningful reporting. 

  • Document type: Policy brief

  • Date: 2025

 
 
Nelly Debril