CSRD

Regulatory

Corporate Sustainability Reporting Directive — EU law requiring large companies to report on sustainability impacts.

Common questions

What is CSRD and how does it affect Indian exporters?

CSRD (Corporate Sustainability Reporting Directive) requires large EU companies to report on sustainability impacts, risks, and opportunities — including throughout their supply chains. For Indian exporters: EU buyers subject to CSRD will require data on carbon emissions (Scope 1, 2, 3), labour practices, supply chain due diligence, health and safety, and diversity. CSRD has applied to large EU companies (500+ employees) since 2025; a 2025 EU "Omnibus" law delayed the next wave, previously due 2026, to 2027 (listed SMEs to 2028).

Related terms

• BIS Standards
• CBAM
• CDSCO
• CE Marking
• Certificate of Suitability
• Declaration of Conformity

From the AJG lexicon archive (July 2026). FAQ sources: European Commission — CSRD; EUR-Lex — Directive (EU) 2025/794.