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

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