Legislation Guide

A Guide To: EU Corporate Sustainability Reporting Directive

The Corporate Sustainability Reporting Directive (CSRD) marks a pivotal shift in how companies disclose their sustainability performance, making it as rigorous, reliable, and decision-useful as financial reporting. Updated to reflect the Omnibus I Directive (March 2026), this guide helps you understand revised scope thresholds, reporting requirements, and what compliance means for your business.

To help you navigate the directive, Sedex has developed a free, comprehensive guide covering everything you need to know to prepare for CSRD and embed sustainability into your core business practices.

What the guide can help you learn:

Whether your business falls within the revised CSRD scope (updated post-Omnibus I)
Key reporting requirements, including double materiality and value chain disclosures
Practical guidance on stakeholder engagement and supply chain data collection
Steps to integrate sustainability reporting into your corporate strategy
Who should download this?

Sustainability and ESG teams – embedding responsible reporting practices and identifying material impacts across the value chain

Compliance and legal professionals – understanding regulatory obligations, penalties, and the evolving EU enforcement landscape

Procurement and supply chain managers – managing supplier data collection and meeting value chain reporting requirements

Finance and strategy leaders – integrating sustainability disclosures into annual reporting and corporate risk management

Talk to a Sedex expert about implementing a due diligence strategy that strengthens your CSRD compliance.

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