EU rule requiring detailed ESG reporting for large companies.

  • EU rule requiring detailed ESG reporting for large companies.
  • Phased rollout 2024–2028.

Corporate Sustainability Reporting Directive (CSRD)

Regulations · EU

Short definition

EU rule requiring detailed ESG reporting for large companies.

Full definition

Phased rollout 2024–2028. All large EU companies and EU-listed firms must report on environmental, social, and governance metrics under European Sustainability Reporting Standards (ESRS). Major impact on tenant due-diligence on landlord buildings.

Why this matters for Class A leasing

Corporate Sustainability Reporting Directive (CSRD) is part of the regulations vocabulary that institutional Class A occupiers, landlords, and advisers use across EU markets. Understanding it correctly affects how you read lease documents, model occupancy economics, and benchmark deal terms across cities. Class A Atlas tracks the EU definition alongside the global standard so cross-border occupiers can translate quickly.

Related topics

  • ESG / LEED for Tenants — How tenants evaluate, negotiate, and report on ESG performance in a Class A office lease.