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Short for Corporate Sustainability Reporting Directive.
Business, finance and operations
Definition
Short for Corporate Sustainability Reporting Directive. The EU law requiring large companies to publish audited sustainability information. After the 2026 simplification, it applies to companies with more than 1,000 employees and over €450 million in turnover.
For your role
Choose your role to see what this term means in your work.
Why it matters
It sets which large companies must publish audited sustainability information in the EU.
Where it is used
EU compliance projects, finance teams and sustainability reports.