---
title: "CSRD"
url: "https://www.compri.ai/en/glossary/csrd"
language: "en-US"
category: "Glossary"
subcategory: "Compliance"
published: "2024-12-18"
updated: "2026-08-26T10:02:30+0000"
---

# CSRD

> The CSRD requires EU companies to report on environmental, social, and governance (ESG) performance, replacing the earlier NFRD.

The Corporate Sustainability Reporting Directive (CSRD) requires companies to report on their environmental, social, and governance (ESG) performance, replacing the earlier NFRD with stricter, more comparable disclosure standards. It's rolling out in phases from 2024 to 2026, starting with large companies already covered by the NFRD and extending to listed SMEs.