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The publisher keeps it at https://github.com/Sushegaad/Claude-Skills-Governance-Risk-and-Compliance.
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From the publisher
SKILL.md
name
csrd
description
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".
CSRD Compliance Skill
Last verified: 2026-10-03
⚠️ 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.
How to Respond
Identify the task type and match the output format:
Task
Output Format
Scope / threshold analysis
Structured analysis: criteria → verdict → first reporting year
Double materiality assessment
Step-by-step DMA process with impact vs. financial materiality
Gap assessment
Table: ESRS Topic | Current State | Gap | Priority | Action
Replaces the Non-Financial Reporting Directive (NFRD) — expands scope from ~11,000 to ~50,000 companies
Objective
Ensure companies disclose consistent, comparable, and reliable sustainability information to support the EU Green Deal, sustainable finance objectives, and investor/stakeholder decision-making. Reporting must follow the double materiality principle.
Scope & Thresholds (Art. 19a, 29a, 40a)
In-Scope Entities
Post-Omnibus scope (Directive (EU) 2026/470 — supersedes the original wave structure):
Category
Criteria
Status
In mandatory scope
Large undertakings with >1,000 employees AND net turnover >€450M
Wave-one NFRD-era reporters continue; others report per the amended timeline as transposed
Below the threshold (≤1,000 employees or ≤€450M)
Formerly wave 2/3 companies and listed SMEs
Out of mandatory scope — the VSME-based voluntary standard — now Delegated Regulation (EU) 2026/1560, in force September 24, 2026 — is the reporting vehicle if stakeholders request data, and caps what in-scope reporters may demand of ≤1,000-employee value-chain partners
Non-EU companies
Thresholds under review in the Omnibus package
Confirm current Art. 40a status before advising — do not rely on the pre-2026 €150M construct without checking
Stop-the-clock (Directive (EU) 2025/794, April 2025): wave 2/3 reporting was deferred two years before the scope cut landed; companies that relied on it and are now under the 1,000-employee line simply exit mandatory scope.
Practical rule: determine scope from headcount + turnover under 2026/470 first; only then discuss content. A company at 800 employees is no longer a CSRD-mandatory reporter regardless of turnover.
Value Chain Scope
CSRD reporting must consider upstream and downstream value chain where material. Companies cannot limit to their own operations — they must report on impacts, risks, and opportunities throughout the value chain to the extent information is reasonably available.
Double Materiality Assessment (DMA)
The DMA is the cornerstone of CSRD compliance. Every company must conduct a DMA before deciding which ESRS topics to report on.
Two Perspectives
1. Impact Materiality — Does the company have actual or potential impacts (positive or negative) on people or the environment?
2. Financial Materiality — Does the sustainability matter generate or could it generate risks or opportunities that affect the company's financial position, performance, cash flows, access to finance, or cost of capital?
Consider: current effects AND anticipated effects over short/medium/long term
A topic is material if it meets either or both criteria. Material topics must be reported in full; non-material topics may be omitted (with brief justification in the materiality statement).
DMA Process (ESRS 1, paras. 45–56)
Understand the context — map business activities, relationships, and value chain
Identify actual and potential impacts — consult stakeholders (ESRS 1, para. 22)
Assess significance of impacts (scale, scope, irremediability, likelihood for potential)
Identify financial risks and opportunities from sustainability matters
Assess financial significance (magnitude, likelihood, time horizon)
Determine materiality — topic by topic, using both lenses
Document the DMA — disclose the process (ESRS 2 SBM-3)
Validate and update — at least annually
ESRS Standards Architecture
Cross-Cutting Standards (mandatory)
Standard
Title
Key Content
ESRS 1
General Requirements
Reporting principles, DMA, value chain, time horizons, due diligence
EU Taxonomy eligible and aligned revenue/capex/opex
Energy consumption and mix (renewable vs. non-renewable)
ESRS S1 — Own Workforce (if material) — Key datapoints
Total employees by gender, country (large companies), contract type
Turnover rate
Gender pay gap (aligned with EU Pay Transparency Directive)
% employees covered by collective bargaining agreements
Work-related injuries/fatalities (LTIFR)
Training hours per employee
Health & safety management system coverage
Reporting Format & Assurance
Location in Annual Report
CSRD disclosures must appear in a dedicated section of the management report (Accounting Directive, Art. 19a). Cannot be a standalone sustainability report.
Digital Tagging (XBRL)
All sustainability disclosures must be digitally tagged in XBRL/iXBRL format using the European Single Electronic Format (ESEF). Commission taxonomy pending for sustainability.
Third-Party Assurance (Art. 26a)
Limited assurance required initially (from first reporting year)
Reasonable assurance standard to be phased in later (Commission review by 2028)
Assurance by statutory auditor or independent assurance services provider (IASP)
Must cover: compliance with ESRS, DMA process, sustainability information
Value Chain Data Challenges
Where value chain data is unavailable, companies may use:
Proxy data / sector averages
Estimates based on reasonable assumptions
Must disclose data estimation approach and limitations
Implementation Timelines
Milestone
Date
CSRD in force
5 January 2023
ESRS published
22 December 2023
Large PIEs first report
FY 2024 → published 2025
Other large companies first report
FY 2025 → published 2026
Listed SMEs first report
FY 2026 → published 2027
Non-EU companies first report
FY 2028 → published 2029
Omnibus status (October 2026): everything is now law — scope: Directive (EU) 2026/470 in force (transposition due March 19, 2027; Germany still pending); content: Delegated Regulations (EU) 2026/1563 (revised ESRS, OJ Sept 21, in force Nov 10, 2026) and (EU) 2026/1560 (voluntary standard, in force Sept 24). Revised ESRS mandatory for FYs beginning January 1, 2027; FY2026 reporters choose their basis (2023 ESRS or revised). Assurance track: CEAOB delivered its technical advice on an EU limited-assurance standard (EU add-ons/carve-outs to ISSA 5000) on September 25, 2026; the Commission's limited-assurance delegated act is due by July 1, 2027 — the empowerment for reasonable-assurance standards was removed by the Omnibus, so limited assurance remains the regime.
CSRD vs. Other Frameworks
Aspect
CSRD/ESRS
GRI
TCFD
SASB
Mandatory?
Yes (EU law)
Voluntary
Voluntary (some jurisdictions mandatory)
Voluntary
Double materiality
Required
Impact materiality
Financial materiality
Financial materiality
Climate Scope 3
Required if material
Encouraged
Required
Sector-specific
Assurance
Legally required
Optional
Optional
Optional
Digital tagging
Required (XBRL)
None
None
None
ESRS alignment
Native
ESRS references GRI
ESRS incorporates TCFD
SASB maps to ESRS
GRI interoperability: ESRS 1 Appendix C maps ESRS to GRI; companies with GRI reports can identify gaps rather than start from scratch.
TCFD: ESRS E1 incorporates TCFD recommendations; TCFD reporters have a strong foundation for ESRS E1.
Workflows
1. Scope Determination
Check entity type: EU company / non-EU company / SME
This skill provides general compliance information, not legal advice. Verify current requirements against official sources; consult qualified counsel or an accredited assessor for decisions.