> ## Documentation Index
> Fetch the complete documentation index at: https://docs.law4devs.eu/llms.txt
> Use this file to discover all available pages before exploring further.

# Corporate Sustainability Reporting Directive (CSRD)

> Directive (EU) 2022/2464 on Corporate Sustainability Reporting.

## Overview

| Field        | Value                                                                                          |
| ------------ | ---------------------------------------------------------------------------------------------- |
| **CELEX**    | 32022L2464                                                                                     |
| **Status**   | Active                                                                                         |
| **Articles** | 8                                                                                              |
| **Recitals** | 84                                                                                             |
| **EUR-Lex**  | [View Official Text](https://eur-lex.europa.eu/legal-content/EN/TXT/PDF/?uri=CELEX:32022L2464) |

## Compliance Deadlines

| Date       | Type                | Description                                             |
| ---------- | ------------------- | ------------------------------------------------------- |
| 2023-01-05 | Entry into force    | Directive enters into force                             |
| 2025-01-01 | Partial application | Large public-interest entities (FY2024 reporting) apply |
| 2026-01-01 | Partial application | Large companies (FY2025 reporting) apply                |
| 2027-01-01 | Partial application | Listed SMEs (FY2026 reporting) apply                    |

## Stakeholder Roles

The CSRD defines obligations for the following 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

## Requirement Types

Requirements in CSRD are classified as:

* **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

## API Usage

```bash theme={null}
# 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 theme={null}
# 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 theme={null}
// 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' });
```

## 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