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CSRD Infographic

There is a lot of talk about the new Corporate Sustainability Reporting Directive (CSRD) , which replaces the EU’s existing Non-Financial reporting Directive (NFRD). The scope of the CSRD is substantially broader than the EU’s existing NFRD.


CSRD reporting will require sustainability information across Environmental, Social, Governance (including human rights) metrics to be included, in addition with financial information in the company’s annual reports.

The CSRD specifically refers to the term ‘sustainability’ rather than ‘non-financial’ (which was used in the NFRD). The EU commission wants to reinforce that sustainability issues can have an impact on the financial performance of companies.


The structure and guidelines for CSRD reporting are the 12 European Sustainability Reporting Standards (ESRS). OSA have highlighted the standards related to real estate in our short CSRD infographic.


OSA can provide advice & guidance on how to collate the relevant building data and set KPI’s that align with the Irish Governments GHG emission reduction targets for 2030 and a road map to 2050.





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