CSRD Self Check

The CSRD is a transformational piece of legislation which revises and strengthens previous EU rules concerning the environmental, social, and governance (ESG) information that certain entities must report on. It is regarded as the most comprehensive sustainability reporting standard globally, applying a double materiality approach.

Many thousands of businesses with operations in the EU will be in scope of the CSRD including some non-EU parent entities. To enable you to understand whether your business is in scope of the CSRD, we’ve created this scoping tool which will ask you a few questions about your business operations.

Please note that since publication of this tool, the EU has announced a package of measures (the “Omnibus proposals”) which are expected to change scoping criteria and relevant timelines. We will endeavour to keep this tool updated in light of the Omnibus proposals but strongly urge caution and recommend seeking legal advice before taking any action with respect to CSRD/CSDDD.

If your parent or subsidiaries are in scope of the CSRD, then Pinsent Masons can help you to comply. Our Climate & Sustainability team is advising both EU and non-EU entities on their obligations under, and relating to, the CSRD and applicable national laws. Our work brings together both lawyers and consultants to help you to understand and meet the requirements of the CSRD regime as well as to support the practical implementation required.