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EU CSRD demystified

In this podcast series, we explore different aspects of the EU’s Corporate Sustainability Reporting Directive (CSRD) – including who the regime applies to and when, an explanation of “double materiality” and the ESRS reporting standards. The CSRD will apply to both EU companies and certain non-EU companies and will require in-scope entities to make extensive sustainability disclosures in their annual reports. Each week, we will be releasing a new podcast covering a different aspect of the CSRD.

Spotify This podcast series is available on Spotify and Apple Podcasts.

Episode 1

EU CSRD demystified: what is this all about

Speakers: Aileen Buchanan and James Marlow

In this episode, managing associates Aileen Buchanan and James Marlow discuss at a high level what the CSRD is, what it requires, the entities that are in scope and what they need to report.

Episode 2

EU CSRD demystified: scope and timing

Speakers: Terry Yiangou and Elliot Jack

In this episode, managing associate Terry Yiangou and associate Elliot Jack explain who the CSRD applies to, when it will apply and some of the exemptions.

Episode 3

EU CSRD demystified: what are the ESRS and what do they require?

Speakers: Iyesogie Igiehon and Aileen Buchanan

In this episode, managing associates Iyesogie Igiehon and Aileen Buchanan explain what the European Sustainability Reporting Standards (ESRS) are, what their current status is and next steps.

Episode 4

EU CSRD demystified: double materiality

Speakers: David Ballegeer and Iyves Igiehon

In this episode, partner David Ballegeer and managing associate Iyes Igiehon explain the CSRD's approach to materiality (known as "double materiality"), which will require a significant shift in the way in-scope entities report on sustainability issues in the EU.


Episode 5

EU CSRD demystified: value chain

Speakers: Rachel Barrett and Tom Cobbaert

In this episode, partner Rachel Barrett and managing associate Tom Cobbaert discuss the CSRD’s requirement to report on the value chain, including what a value chain is and how to report on this in practical terms. 


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How Linklaters can help you

  • Mapping your ESG disclosure landscape
  • Understanding the content and requirements of ESG disclosure regimes and how they apply to your organisation

  • Reviewing and conducting gap analyses of ESG disclosures
  • Advising on risks and liabilities associated with ESG disclosures and greenwashing allegations

  • Advising on transition plans, climate resolutions and other stakeholder engagement

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