CSRD & European Sustainability Reporting Standards
Double-materiality sustainability reporting with limited assurance.
- Issued by
- European Union / EFRAG
- Applies in
- European Union
- Edition
- Directive (EU) 2022/2464 — phased, as amended by the Omnibus
- Area
- Sustainability & ESG
What an assessor reads first.
The headline requirements in Amoreg’s catalogue, in the issuer’s own numbering where it has one. They are where a review starts, not a transcription of the text.
- ESRS 1General requirements and double materiality assessmentGeneral
- ESRS 2General disclosures: governance, strategy, IROsGeneral
- E1Climate changeEnvironment
- S1Own workforceSocial
- G1Business conductGovernance
How Amoreg keeps you on it.
Enable the CSRD & European Sustainability Reporting Standards and the Monitor suggests Official Journal as a source. Every publication it records keeps its source, stage and date.
Inspector reads your policies against these 5 requirements every week and opens a finding wherever one falls short, citing the rule and drafting the fix. A person decides what is applied.
Each week
- Read eur-lex.europa.eu/oj/direct-access.html
- Check the library against 5 requirements
- Open findings with drafted fixes
- Wait for a person to decide
Policy does not yet set out: general requirements and double materiality assessment
- Rule
- CSRD & European Sustainability Reporting Standards, ESRS 1
- Area
- General
- Proposed by
- Inspector
- Decided by
- A named person, once reviewed
The same ground, elsewhere.
- ISSB Standards — IFRS S1 and S2General sustainability-related and climate-related financial disclosures.Global · 2 controls
- FCA Sustainability Disclosure Requirements & investment labelsAnti-greenwashing rule, four investment labels, naming and marketing rules and disclosures.United Kingdom · 4 controls
- TCFD RecommendationsClimate-related financial disclosures across governance, strategy, risk management and metrics.Global · 4 controls
Also in European Union
- EU Anti-Money Laundering Directives (4AMLD–6AMLD)The directive-based regime transposed into member state law, until the single rulebook applies.European Union · 6 controls
- EU AML Regulation (single rulebook)Directly applicable AML/CFT rules for obliged entities across the Union, supervised by AMLA (operational since July 2025).European Union · 8 controls
- EU General Data Protection RegulationThe data protection regime for controllers and processors established in, or targeting, the EU.European Union · 9 controls
- EU Artificial Intelligence ActRisk-based obligations for providers and deployers of AI systems; general-purpose AI duties from August 2025, high-risk from August 2026.European Union · 6 controls
- DORA — Digital Operational Resilience ActICT risk management, incident reporting, resilience testing and third-party risk for financial entities.European Union · 8 controls
- NIS2 DirectiveCybersecurity risk-management measures and incident reporting for essential and important entities.European Union · 4 controls
Questions
Does Amoreg watch for changes to the CSRD & European Sustainability Reporting Standards?
Yes. Enable it and the Monitor suggests Official Journal of the European Union as a source; every publication it records keeps its source, stage and date.
Can Amoreg check our policies against the CSRD & European Sustainability Reporting Standards?
Yes. Inspector reads your library against its requirements every week and opens a finding, with the rule it cites and a proposed fix, wherever a policy falls short. A person decides what is applied.
Which edition does Amoreg use?
The catalogue records Directive (EU) 2022/2464 — phased, as amended by the Omnibus. Editions were last verified in August 2026, and the Monitor records new publications as they appear.