Official texts and resources for understanding CSRD
Directives & decrees
- Directive 2013/34/EU of the European Parliament and of the Council of June 26, 2013
Guides, standards and norms
- EFRAG Implementation Guidance for the materiality assessment
- Sectors Classification
- European sustainability reporting standards – first set
- EFRAG – Materiality Assessment Implementation Guidance (MAIG)
- EFRAG – IG 2: Value Chain Implementation Guidance (VCIG)
- EFRAG – List of datapoints and explanatory note
- EFRAG – Resources on ESRS XBRL Taxonomy
On social networks:
The EFRAG reference page: links to each ESRS and educational videos.
>> The package with all ESRS and the EFRAG summary table: download the full zip file
ESG acronyms:
| AR | Application Requirement |
| CPD | Carbon Disclosure Project |
| CS3D | Corporate Sustainability Due Diligence Directive |
| CSDDD | Corporate Sustainability Due Diligence Directive ou CS3D |
| CSRD | Corporate Sustainability Reporting Directive |
| DM | Double materiality |
| EEA | European Economic Area (EEA) |
| EFRAG | European Financial Reporting Advisory Group |
| ESG | Environnement Social Governance |
| ESRS | European Sustainability Reporting Standards |
| EF | Emission factors |
| GAAP | Generally Accepted Accounting Principles |
| GHG | Green House Gas (CO2) |
| GRI | Global Reporting Initiative |
| IFRS | International Financial Reporting Standards |
| IRO | Impacts Risks and Opportunities |
| ISSB | International Sustainability Standards Board |
| LCA | Life Cycle Assessment |
| MDR | Minimum Disclosure Requirements » |
| NFRD | Non Financial Reporting Directive |
| SDG | Sustainable Development Goals (UN) |
| SASB | Sustainability Accounting Standards Board |
| SBTi | Science Base Target initiative |
| SFDR | Sustainable Finance Disclosure Regulation |
| TCFD | Task Force for Climate-related Financial Disclosures |