<p class="PDq2pG_selectionAnchorContainer" data-start="1251" data-end="1450">The Corporate Sustainability Reporting Directive (CSRD) reporting requirements apply to a wide range of companies operating within or connected to the European Union. This includes:

<ul data-start="1452" data-end="1753">
<li data-section-id="j6nphs" data-start="1452" data-end="1555">Large EU companies meeting at least two of three criteria (employee count, turnover, or total assets)</li>
<li data-section-id="15cqfd6" data-start="1556" data-end="1633">Listed companies on EU-regulated markets (excluding most micro-enterprises)</li>
<li data-section-id="kuk0lk" data-start="1634" data-end="1705">Certain non-EU companies generating significant revenue within the EU</li>
<li data-section-id="2q6s2f" data-start="1706" data-end="1753">Parent companies with qualifying subsidiaries</li>
</ul>


<p data-start="1755" data-end="2139">The implementation is phased over multiple years depending on company size and reporting history. Organizations should begin preparing early because CSRD reporting requires extensive ESG data collection, governance processes, and documented internal controls. Solutions like <strong data-start="2030" data-end="2044">Correntics simplify compliance by centralizing sustainability data and supporting ESRS-aligned reporting.