Requires large and listed EU companies to disclose detailed information on sustainability matters, including environmental, social, and governance impacts, using European Sustainability Reporting Standards. Applies on a phased basis by company size.
20
Rules extracted
151
Obligations decomposed
7.5x
Avg obligations per rule
🇪🇺 European Union
Jurisdiction
The CSRD amends existing accounting directives to require large undertakings and listed SMEs to report on sustainability matters in accordance with European Sustainability Reporting Standards (ESRS) adopted by EFRAG. It introduces mandatory limited assurance, digital tagging (XBRL), and extends obligations to certain third-country undertakings. Phased application from 1 January 2024.
Source
1
Regulation
Extracted
20
Rules
Decomposed
151
Obligations
Decomposition ratio
Each rule is decomposed into an average of 7.5 atomic obligations — the smallest testable units that can be independently violated.
Fully extracted & scored
All 151 obligations have been decomposed, titled, risk-scored, and embedded for semantic matching.
Every obligation in CSRD is scored across independent risk dimensions:
Obligation Weight
How critical within the regulatory framework
Violation Likelihood
How often breached in practice
Enforcement Evidence
Regulator enforcement history and penalties
Cascade Dependency
How many obligations depend on this one
Don't have a compliance policy yet? AuditDSS generates a complete compliance pack for CSRD — alone or combined with other regulations your business needs. Every clause is mapped to specific obligations.
High-level commitments and governance framework covering CSRD requirements.
Step-by-step operational procedures to implement each policy commitment.
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Your document is scored against every obligation in CSRD. Each claim is mapped to the obligation tree and evaluated for coverage.
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10 rules, 52 obligations
16 rules, 260 obligations
9 rules, 135 obligations
29 rules, 203 obligations
10 rules, 41 obligations
46 rules, 572 obligations
47 rules, 1,220 obligations
26 rules, 920 obligations
Upload your document and get a risk-scored gap analysis against 151 CSRD obligations in under 5 minutes.