A plain-English guide to EU sustainability reporting, built to stay accurate.

How we keep this accurate

This is a regulation that keeps changing, so accuracy is the whole job. Here's how we approach it.

No software to sell, no consulting upsell

We don't sell reporting software and we don't run a consultancy. Nobody pays us to point you at a product. That's deliberate: it means our answers can stay neutral, so we can honestly tell you when you're out of scope, when the voluntary VSME standard is enough, or when you can decline a data request, even though a vendor never would.

Where our facts come from

Every factual claim traces back to an official source: the directives themselves on EUR-Lex, the European Commission's sustainable-finance and company-reporting pages, EFRAG (which writes the ESRS), and the Council of the EU. We link the source so you can check our work.

How we keep it current

Key pages carry a visible “Last updated” date and, where it helps, a short changelog. When something material changes, a scope rule, the final ESRS, the VSME standard or a Member State's transposition, we revise the affected pages and send it to subscribers of The CSRD Brief.

When the rules aren't settled

Sometimes the law is genuinely in flux. As of mid-2026, the revised ESRS delegated act and the VSME act are still being finalised, and most Member States have not yet transposed the new thresholds. When that's the case, we say so plainly and mark it, rather than guess. We'd rather tell you “this isn't decided” than sound more certain than the facts allow.