DirectiveEuropean Union

CSRD · Sustainability information

European reference for corporate reporting obligations on sustainability.

European Parliament and Council of the EUReview: 8 September 2026

Regulatory reference, not an application programme. This guidance sheet does not replace legal advice or prove compliance. Consult official publications and their modifications; consolidated texts are informational tools.

Why consult this reference

Useful for understanding sustainability information requirements and their possible relationship with customers or supply chains.

What should be taken into account

Do not assume that a SME is obliged to receive a questionnaire from a customer. Scope and timetable were amended: verification of the specific case and transposition.

Scope, modalities and versions

Consult together with Directive (EU) 2026/470 and the history of amendments; do not use without revising the original thresholds of 2022.

Official sources

Identity and descriptive content 8 September 2026. La revisión no constituye una auditoría de elegibilidad o cumplimiento ni garantiza que la disponibilidad no haya cambiado.