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CSRD

Corporate Sustainability Reporting Directive: EU directive requiring standardised ESG reporting from large European companies.

The CSRD (Corporate Sustainability Reporting Directive) is EU directive 2022/2464, which substantially expands sustainability reporting obligations for EU companies. It replaces the NFRD and applies progressively from financial year 2024 for large companies already covered by the NFRD.

CSRD requires a sustainability report aligned with the ESRS (European Sustainability Reporting Standards), audited by a statutory auditor and integrated into the management report. The climate standard is ESRS E1, covering GHG emissions (Scopes 1, 2, 3), transition strategy, and physical and transition risks.

Kabaun pre-fills ESRS E1 datapoints from the calculated carbon footprint: emissions by scope, carbon intensity, SBTi alignment, reduction plan. The report can be exported in the XBRL format required by the directive.

Related terms

ESRS E1
European reporting standard on climate change: carbon requirements under the CSRD (emissions, trajectory, risks).
BEGES
French mandatory GHG emissions report required for certain organisations under environmental law.
SBTi
Science Based Targets initiative: international body validating corporate carbon reduction targets aligned with 1.5°C.
Scope 3
All other indirect emissions upstream (purchases, inbound transport) and downstream (product use, end of life) of the value chain.
VSME
Voluntary SME Standard (EFRAG): simplified carbon report for SMEs, accepted by CSRD-regulated buyers.

Need more than a definition?

Kabaun computes your carbon footprint from these very terms: Scopes 1, 2, 3, CSRD or BEGES compliance, SBTi-aligned reduction plan.

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