Corporate Sustainability Reporting Directive (CSRD)

The CSRD proposes to modernize and strengthen the EU rules concerning the environmental, social and governance-related information that companies must report. It amends the Non-Financial Reporting Directive (NFRD), the EU's legacy ESG reporting program, and covers categories in addition to carbon, including biodiversity, circular economy, pollution, water, waste, workforce and business conduct – in short, the whole value and supply chain.


At S&P Global, we understand that sustainability reporting will be new for many companies and more involved for others. Unlike many service providers, we have all the ingredients needed to manage CSRD reporting for our customers to serve as a one-stop shop. Our large team of sustainability specialists can draw upon S&P Global's extensive proprietary data and long-standing environmental modeling and reporting experience to handle every step of the CSRD reporting journey.

Our unique solutions our sustainability specialists draw upon to do CSRD analysis.

  • Nature & Biodiversity Risk: Assesses nature-related risks, impacts, and dependencies across a company's direct operations, which can be applied at the asset, company, and portfolio level.
  • ESG Financial and Market Data: Provides key standardized financial and market data metrics for 15,000+ companies with historical annual data available as far back as 2002.
  • Carbon Earnings at Risk: Supports' unpriced carbon cost' analysis based on company-reported data, climate models, and other scientific data sources across 15,000+ companies.
  • Physical Risk: Assesses company exposure to physical risks at the asset level based on 3+ million assets mapped to 20,000+ listed companies in the S&P Global database.
  • Trucost Paris Alignment: Covers 18,000+ companies globally with a set of forward-looking analytical tools to quantify and track energy transition to a low-carbon economy.
  • Climate Credit Analytics: Translates complex climate scenarios into drivers of financial performance and supports counterparty and portfolio-level analysis for thousands of companies across multiple sectors.
  • EU Taxonomy: Provides a comprehensive assessment of the Eligibility, Substantial Contribution (SC), Do No Significant Harm (DNSH) and Minimum Social Safeguards (MSS) requirements of the EU Taxonomy across 20,000+ companies and 464 business activities.
  • Sustainable Development Goals (SDG) Analytics: Quantitatively measure the SDG alignment of products and services for 15,000+ companies.
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