Corporate Sustainability Reporting Directive
Directive (EU) 2022/2464, amended by (EU) 2026/470
Find out if you are still in scope after the Omnibus, then run double materiality.
First reporting FY2027 for newly in-scope companies
Post-Omnibus scope (Directive (EU) 2026/470): more than 1,000 employees and more than EUR 450m turnover. Stop-the-clock delayed earlier waves; a revised ESRS is being finalised in 2026.
What this skill does
Checks which reporting wave you fall in after the Omnibus, walks you through a double-materiality assessment, maps the ESRS datapoints that apply, and produces a gap analysis and dated plan back from your first reporting year.
Who it is for: Finance, sustainability and reporting teams at large EU companies and large non-EU groups with EU operations.
The guided flow
- 1Applicability and wave check against the post-Omnibus thresholds
- 2Double-materiality assessment (impact and financial)
- 3Map your material topics to the applicable ESRS
- 4Gap analysis against current reporting and assurance prep
- 5Dated action plan back from your first reporting year
What it asks you for
- Headcount, turnover and balance sheet; listed status; group structure
- Your current sustainability disclosures, if any
- A first pass at your material sustainability topics
What you get back
- A scope verdict and first reporting year
- A material-topics list and ESRS gap map
- A dated action plan to first report
Install it in your assistant
In Claude
- Download the SKILL.md above, or copy its raw URL.
- Upload the file to a Claude conversation (or add it as a Skill / Project knowledge).
- Say: Walk me through Corporate Sustainability Reporting Directive compliance.
In ChatGPT
- Create a Project (or a new chat) and upload the SKILL.md, or paste its contents.
- Say: Use this skill to check if CSRD applies to us.
- Answer the questions it asks, one short batch at a time.
In an AI agent (autonomous)
Point the agent at the raw file and load it as a system instruction:
curl https://regulatory-skills.com/skills/csrd/SKILL.md
The full catalog is in /llms.txt. See the agent install guide.
Guidance, not legal advice
This skill helps you get organised and points you at the official sources. It does not replace a qualified adviser. Confirm specifics against the text on EUR-Lex and the European Commission before you act. See the verified fact sheet that ships with the skill for sources.