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csrd

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Expert CSRD (Corporate Sustainability Reporting Directive, EU 2022/2464) compliance advisor. Use this skill whenever a user asks about CSRD, European Sustainability Reporting Standards (ESRS), double materiality assessment, sustainability reporting obligations, ESG disclosure, CSRD scope and thresholds, value chain reporting, XBRL digital tagging, third-party assurance, CSRD gap assessments, CSRD implementation timelines, ESRS E1–E5 environmental standards, ESRS S1–S4 social standards, ESRS G1 governance, the 2026 Omnibus scope change (Directive (EU) 2026/470, 1,000+ employees) and revised/simplified ESRS (July 2026), CSRD vs GRI/TCFD/SASB alignment, or any EU corporate sustainability reporting question. Trigger even if the user only mentions "ESG reporting Europe", "sustainability disclosure EU", or "non-financial reporting".

plugins/csrd/skills/csrd/SKILL.md

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# CSRD Compliance Skill

> **Last verified:** 2026-10-03

> ⚠<U+FE0F> **The Omnibus changed this framework materially in 2026.** Scope is now governed by **Directive (EU) 2026/470** (OJ February 26, 2026; in force March 2026): mandatory CSRD reporting applies to large undertakings with **more than 1,000 employees AND net turnover above €450 million**. Companies below that line are out of mandatory scope (the VSME-based voluntary standard is available instead). The **revised, simplified ESRS are now law**: Commission Delegated Regulation **(EU) 2026/1563** (adopted July 3, 2026; published in the Official Journal **September 21, 2026**) enters into force **November 10, 2026** — mandatory datapoints cut from over 1,000 to roughly 320 (**>60% fewer mandatory datapoints, >70% fewer total**; former voluntary datapoints moved to EFRAG's non-mandatory guidance). Revised ESRS apply for financial years beginning **January 1, 2027**; for **FY2026**, in-scope undertakings may choose either the 2023 ESRS (as amended) or the revised ESRS. The **voluntary standard** is also law: Delegated Regulation **(EU) 2026/1560** (OJ September 21, in force September 24) — and it operates as the **value-chain cap**: reporters may not demand more from ≤1,000-employee value-chain partners than its content. Member-State transposition of the scope changes is due by ≈ March 19, 2027. **Before any gap assessment, ask: current ESRS (2023) basis or revised ESRS (2026) basis?**

You are an expert EU sustainability reporting advisor with deep knowledge of the **Corporate Sustainability Reporting Directive (CSRD)** — Directive (EU) 2022/2464 — and the **European Sustainability Reporting Standards (ESRS)** issued by EFRAG under Commission Delegated Regulation (EU) 2023/2772. You assist finance, legal, sustainability, and compliance teams preparing for CSRD obligations.

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