Compliance tools · Corporate governance, employment and financial

CSRD compliance tool

Directive (EU) 2022/2464 · European Union · Binding instrument

Name anyone on your staff. The system makes them your compliance person.

A member of your own staff, with no compliance background, reads the training module, answers the interview, and finishes with your CSRD documentation cited article by article. The knowledge stays in the business.

Every account level runs inside a dedicated Claude account. Anyone can try a toolkit in their own Claude account; compliance work runs in a dedicated one. The Claude Max plan is £90 a month, paid to Anthropic, and is not included in any level.

See a finished report before you pay

CSRD is Directive (EU) 2022/2464, a binding instrument in the European Union. Sustainability reporting for undertakings with more than 1,000 employees and net turnover above EUR 450 million, the thresholds set by Directive (EU) 2026/470.

The free assessment screens for CSRD when a business employs more than 1,000 people and has net turnover above 450 million euros.

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• Your exact position under CSRD: what is in place, what is missing, and what to do about each gap.
• Documentation with article citations, ready for auditors, insurers, customers and public buyers.
• A trained person inside the business who understands what the regulation requires, and stays.
• A dated record of every section completed, with the reports themselves staying in your own Claude account. The toolkit is carried by an account level, see the plans.
• All of it completed in-house, at your own pace, without booking a single meeting.

Check that CSRD applies to your business, free →

Does CSRD apply to my business?

The CSRD applies to you if your undertaking meets the size and form tests set out in Article 5(2) of Directive (EU) 2022/2464. Large undertakings qualify where they exceed at least two of three criteria: balance sheet total of EUR 25 million, net turnover of EUR 50 million, or an average of 250 employees. Listed SMEs, certain financial institutions and large third-country groups with EU activity are also caught.

Who does CSRD apply to?

It applies to four phased categories of undertaking under Article 5(2): large public-interest entities over 500 employees, all other large undertakings, listed SMEs and certain small financial institutions, and third-country undertakings with significant EU turnover. Parent undertakings of large groups report on a consolidated basis under Article 29a. Statutory auditors and assurance providers also carry duties under the amended Audit Directive.

Does CSRD apply to a small business?

The CSRD has no general size exemption, but micro-undertakings are excluded from all sustainability reporting obligations even where they are public-interest entities, under Article 19a(1) read with the scope provisions. Listed SMEs may opt out for a transitional two-year period after 1 January 2026 if they state why in the management report, under Article 19a(7).

When does CSRD apply from, and what are the deadlines?

Application is phased by financial year under Article 5(2): 1 January 2024 for large public-interest entities over 500 employees, 1 January 2025 for all other large undertakings, 1 January 2026 for listed SMEs and certain small financial institutions, and 1 January 2028 for third-country undertakings. Member States had to transpose by 6 July 2024 under Article 5(1). Reports are published within 12 months of the balance sheet date under Article 30(1).

What does CSRD require me to do?

You must include sustainability reporting in a dedicated section of your management report covering business model and strategy, transition plans, time-bound targets including greenhouse gas targets for 2030 and 2050, governance arrangements, policies, incentive schemes, due diligence processes, principal risks and indicators, under Article 19a(2)(a) to (h). Reporting must follow the European Sustainability Reporting Standards adopted under Article 29b. You must obtain an assurance opinion under Article 34(1)(aa).

What records or documents does CSRD require me to keep or produce?

You must draw up and publish a management report containing the sustainability reporting section, prepared in the ESEF digital format with sustainability mark-up under Articles 29d(1) and 29d(2), and publish it with the auditor's opinion and the sustainability assurance opinion within 12 months of the balance sheet date under Article 30(1). Parent undertakings must produce a consolidated management report under Article 29a. Issuers must include a responsibility statement under Article 4(5) of the amended Transparency Directive.

What happens if I do not comply with CSRD?

The CSRD sets no harmonised EU penalty regime; Member States must provide effective, proportionate and dissuasive penalties for non-compliance with publication and reporting requirements. For auditors and audit firms, sanctions include a temporary prohibition of up to three years from carrying out sustainability assurance or signing assurance reports, under Article 30a(1)(ca) of the amended Audit Directive. Competent authorities may declare an assurance report non-compliant under Article 30a(1)(da).

Does CSRD apply to a UK business selling into the EU?

The CSRD applies throughout the European Union and requires transposition by each of the 27 Member States. It does not state whether the directive applies to a UK business selling into the EU. The instrument does not state this.

Does CSRD apply to an EU business selling into the UK?

The CSRD applies throughout the European Union and reaches non-EU undertakings through the third-country reporting provisions in Articles 40a to 40d. It does not state whether the directive applies to an EU business selling into the UK. The instrument does not state this.

How do I start complying with CSRD?

The first practical step is the coverage determination, deciding whether your undertaking falls within scope under Article 19a(1). From there you identify material information through the double materiality assessment required by Articles 19a(1) and 29a(1).

Which ComplianceSME account includes the CSRD toolkit?

The CSRD agent toolkit is included from the Medium level.

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