Corporate Sustainability Reporting Directive (CSRD)

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Overview

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Compliance Deadlines

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Stakeholder Roles

• manufacturer - Developers of sustainability reporting software and tools
• importer - Non-EU companies with significant EU operations
• distributor - Assurance service providers for sustainability data
• authorized_representative - EU representatives for non-EU undertakings
• notified_body - Independent assurance service providers
• market_surveillance - National competent authorities
• consumer - Investors and stakeholders using sustainability information

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Requirement Types

• obligation - Mandatory sustainability reporting requirements
• prohibition - Restricted reporting practices and greenwashing
• right - Rights of stakeholders to access sustainability information
• procedure - Assurance and digital tagging procedures
• general - General provisions and definitions

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API Usage

# Get all CSRD articles
curl https://api.law4devs.eu/v1/frameworks/csrd/articles

# Get CSRD framework details
curl https://api.law4devs.eu/v1/frameworks/csrd

# Get CSRD requirements
curl https://api.law4devs.eu/v1/frameworks/csrd/requirements

# Get CSRD recitals
curl https://api.law4devs.eu/v1/frameworks/csrd/recitals

# Python SDK
from law4devs import Law4Devs

client = Law4Devs(api_key="your-api-key")

# List all CSRD articles
articles = client.articles.list("csrd")

# Get CSRD requirements by stakeholder role
requirements = client.requirements.list("csrd", role="manufacturer")

# Search CSRD articles by tag
articles = client.articles.search("csrd", query="ESG")

// TypeScript SDK
import { Law4Devs } from '@law4devs/sdk';

const client = new Law4Devs({ apiKey: 'your-api-key' });

// List all CSRD articles
const articles = await client.articles.list('csrd');

// Get CSRD requirements by stakeholder role
const requirements = await client.requirements.list('csrd', { role: 'manufacturer' });

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Key Topics

• Sustainability reporting scope and applicability
• European Sustainability Reporting Standards (ESRS)
• Double materiality assessment (impact and financial)
• Environmental, Social, and Governance (ESG) disclosures
• Digital tagging and machine-readable format (XHTML)
• Limited assurance requirements
• Value chain reporting (upstream and downstream)
• Non-EU company reporting obligations