Mandatory regime · Tier 3 · In force
EU Corporate Sustainability Reporting Directive / ESRS
Requires large EU companies to report sustainability data (FY2024 onward); their disclosure obligations create downstream demand for verified supplier data.
At a glance
- Jurisdiction
- EU
- Status
- In force
- Type
- Mandatory regime
- Effective
- 1 January 2024
- Citation
- Directive (EU) 2022/2464
Who and what it covers
Applies to
Requirements
What CSRD requires.
- Public reporting / disclosureMandatory
- A published sustainability / due-diligence statement or disclosure.
- Supply-chain risk assessmentMandatory
- A documented assessment of human-rights and environmental risks across the supply chain.
- Environmental due diligenceMandatory
- Assessment and mitigation of adverse environmental impacts, including deforestation.
How Commodity Plus helps
Capture the evidence as part of the trade, not after it.
The Commodity Plus compliance package tracks per-regime requirements, stores evidence in an auditable vault, and generates the statements buyers and regulators ask for — across every regime your trade touches.
Frequently asked
- What is CSRD?
- Requires large EU companies to report sustainability data (FY2024 onward); their disclosure obligations create downstream demand for verified supplier data.
- What does CSRD require?
- Key requirements include: Public reporting / disclosure; Supply-chain risk assessment; Environmental due diligence.
- When does CSRD take effect?
- CSRD takes effect on 1 January 2024.
Related regimes
EU Corporate Sustainability Due Diligence Directive
Obliges very large EU companies to conduct human-rights and environmental due diligence across their full supply chain. Phased application 2027–2029 — cascades supplier-documentation demand downstream.
EU Forced Labour Regulation
Prohibits products made with forced labour from the EU market. Drives demand for labour-conditions verification, especially in tea, coffee, cocoa, and fishing.
Germany Lieferkettensorgfaltspflichtengesetz
German Supply Chain Due Diligence Act, in force since 2023 for companies with 1,000+ employees. German buyers of East-African coffee, cocoa, cotton, and gold already request this documentation.
Norway Transparency Act
In force since July 2022. Norwegian buyers request supply-chain due-diligence disclosure on human rights and decent working conditions.
France Devoir de Vigilance
In force since 2017. French parent companies must publish a vigilance plan covering human-rights and environmental risks across their supply chain.
UK Modern Slavery Act
Requires a published modern-slavery statement covering steps taken to ensure no slavery or human trafficking in operations or supply chains.
UK Environment Act — forest-risk due diligence
Watch item: forest-risk-commodity due-diligence regime under the Environment Act. Secondary legislation pending — surfaced as a readiness item.