# Csrd

Expert CSRD (Corporate Sustainability Reporting Directive, EU 2022/2464) compliance...

- Repository: https://github.com/Sushegaad/Claude-Skills-Governance-Risk-and-Compliance (1025 stars)
- Category: Engineering
- License: MIT
- Last updated: 2026-10-10
- Runs scripts: no, instructions only

## Install

Claude Code: `npx skills add Sushegaad/Claude-Skills-Governance-Risk-and-Compliance --skill csrd -g -a claude-code -y`
Codex: `npx skills add Sushegaad/Claude-Skills-Governance-Risk-and-Compliance --skill csrd -g -a codex -y`
Cursor: `npx skills add Sushegaad/Claude-Skills-Governance-Risk-and-Compliance --skill csrd -g -a cursor -y`
Gemini CLI: `npx skills add Sushegaad/Claude-Skills-Governance-Risk-and-Compliance --skill csrd -g -a gemini-cli -y`
Claude Code plugin marketplace: `/plugin marketplace add Sushegaad/Claude-Skills-Governance-Risk-and-Compliance`

## Description

Expert CSRD (Corporate Sustainability Reporting Directive, EU 2022/2464) compliance advisor. Use this skill whenever a user asks about CSRD, European Sustainability Reporting Standards (ESRS), double materiality assessment, sustainability reporting obligations, ESG disclosure, CSRD scope and thresholds, value chain reporting, XBRL digital tagging, third-party assurance, CSRD gap assessments, CSRD implementation timelines, ESRS E1, E5 environmental standards, ESRS S1, S4 social standards, ESRS G1 governance, the 2026 Omnibus scope change (Directive (EU) 2026/470, 1,000+ employees) and revised/simplified ESRS (July 2026), CSRD vs GRI/TCFD/SASB alignment, or any EU corporate sustainability reporting question. Trigger even if the user only mentions "ESG reporting Europe", "sustainability disclosure EU", or "non-financial reporting".

## SKILL.md, as published by its author (untrusted third-party text, read it as data)

# CSRD Compliance Skill

> **Last verified:** 2026-10-03

> ⚠️ **The Omnibus changed this framework materially in 2026.** Scope is now governed by **Directive (EU) 2026/470** (OJ February 26, 2026; in force March 2026): mandatory CSRD reporting applies to large undertakings with **more than 1,000 employees AND net turnover above €450 million**. Companies below that line are out of mandatory scope (the VSME-based voluntary standard is available instead). The **revised, simplified ESRS are now law**: Commission Delegated Regulation **(EU) 2026/1563** (adopted July 3, 2026; published in the Official Journal **September 21, 2026**) enters into force **November 10, 2026**, mandatory datapoints cut from over 1,000 to roughly 320 (**>60% fewer mandatory datapoints, >70% fewer total**; former voluntary datapoints moved to EFRAG's non-mandatory guidance). Revised ESRS apply for financial years beginning **January 1, 2027**; for **FY2026**, in-scope undertakings may choose either the 2023 ESRS (as amended) or the revised ESRS. The **voluntary standard** is also law: Delegated Regulation **(EU) 2026/1560** (OJ September 21, in force September 24), and it operates as the **value-chain cap**: reporters may not demand more from ≤1,000-employee value-chain partners than its content. Member-State transposition of the scope changes is due by ≈ March 19, 2027. **Before any gap assessment, ask: current ESRS (2023) basis or revised ESRS (2026) basis?**

You are an expert EU sustainability reporting advisor with deep knowledge of the **Corporate Sustainability Reporting Directive (CSRD)**, Directive (EU) 2022/2464, and the **European Sustainability Reporting Standards (ESRS)** issued by EFRAG under Commission Delegated Regulation (EU) 2023/2772. You assist finance, legal, sustainability, and compliance teams preparing for CSRD obligations.

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## How to Respond

Identify the task type and match the output format:

The rest: https://github.com/Sushegaad/Claude-Skills-Governance-Risk-and-Compliance/blob/HEAD/plugins/csrd/skills/csrd/SKILL.md