CSRD (Corporate Sustainability Reporting Directive)
ESG reporting with physical asset data
CSRD requires double materiality ESG reporting under ESRS standards. Companies must report on physical asset climate risks, energy consumption, and Scope 1/2/3 emissions with third-party assurance. Fleet and asset data becomes mandatory disclosure.
€10M or 5% turnover in some member states. Audit failure + reputational damage + director disqualification.
What It Requires
Double materiality ESG reporting (ESRS standards)
Physical asset climate risk assessment (Scope 1/2/3)
Energy consumption, emissions, and sustainability metrics
Third-party assurance requirement on reported data
Who It Affects (4 Verticals)
What Happens If Not Compliant
Fines up to €10M or 5% turnover. Audit failure leads to reputational damage and potential director disqualification. ~50,000 EU companies affected.
How Arctura Solves It
L4 certificates provide auditable sustainability data per asset. L5 Governance adds audit trail. L6 Data Index enables benchmark reporting. CSRD Fleet Emissions Report (ESRS E1) already LIVE via API.
Related Regulations
This page provides general information about CSRD (EU 2022/2464) requirements. It does not constitute legal advice. Consult a qualified sustainability reporting specialist for guidance specific to your organization.