CSRD: Corporate Sustainability Reporting Directive

TL;DR

→ What it is: an EU framework for audited sustainability reporting, not a CrowAgent product.
→ Who it covers: after Omnibus I, groups with more than 1,000 employees and more than €450M turnover.
→ Check your scope: the free CSRD Applicability Checker confirms it in 60 seconds.

The Corporate Sustainability Reporting Directive (Directive (EU) 2022/2464) is an EU regulation that requires large companies to publish regular reports on their environmental and social impact.

CSRD is a reporting framework, not a CrowAgent product. CrowAgent provides a free CSRD Applicability Checker to help you confirm whether your organisation falls within scope.

Omnibus I update

In March 2026, the Omnibus I Directive (Directive (EU) 2026/470) materially changed the thresholds for CSRD applicability. This update narrowed the scope to larger groups to reduce the administrative burden on smaller entities.

New thresholds (post-Omnibus I)

✓ More than 1,000 employees
✓ More than €450M net turnover

Both conditions must be met for non-EU groups with EU branches.

Double materiality

CSRD introduced the concept of "double materiality". This requires companies to report on both how sustainability issues affect their business (financial materiality) and how their business affects people and the environment (impact materiality).

Frequently asked questions

Is CSRD a CrowAgent product?

No. CSRD is an EU reporting framework. CrowAgent offers a free CSRD Applicability Checker tool to help you confirm whether your organisation falls within its scope.

Who has to report under CSRD after Omnibus I?

After the Omnibus I Directive (Directive (EU) 2026/470), CSRD applies to groups with more than 1,000 employees and more than €450M net turnover. Both conditions must be met for non-EU groups with EU branches.

What is double materiality?

Double materiality requires companies to report both on how sustainability issues affect their business (financial materiality) and on how their business affects people and the environment (impact materiality).

Regulatory citations

• Directive (EU) 2022/2464 - the Corporate Sustainability Reporting Directive.
• Directive (EU) 2026/470 - the Omnibus I Directive that revised the thresholds.
• EFRAG ESRS - the European Sustainability Reporting Standards used for disclosure.

How CrowAgent helps

The free CSRD Checker tool applies the latest post-Omnibus I logic to confirm your organisation's scope in 60 seconds. For entities that fall outside the mandatory scope, VSME (Voluntary SME Standard) provides a proportionate alternative for sustainability reporting. The full CrowESG platform handles both.

CSRD Corporate Sustainability Reporting Directive.