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Deadline · 30 June 2026

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.

Maximum penalty€10M or 5% turnover in some member states. Audit failure + reputational damage + director disqualification.
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Requirements

What it requires

01

Double materiality ESG reporting (ESRS standards)

02

Physical asset climate risk assessment (Scope 1/2/3)

03

Energy consumption, emissions, and sustainability metrics

04

Third-party assurance requirement on reported data

Scope · 4 verticals

Who it affects

Real EstateEnergy GridEV LeasingBattery Storage (BESS)
Consequence

Fines up to €10M or 5% turnover. Audit failure leads to reputational damage and potential director disqualification. ~50,000 EU companies affected.

Arctura solution

Digital certificates provide auditable sustainability data per asset. Governance adds audit trail. Data Index enables benchmark reporting. CSRD Fleet Emissions Report (ESRS E1) already LIVE via API.

Digital health & compliance certificatesTAS data index & licensingEnterprise governance add-on

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.

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