---
title: "Corporate Sustainability Reporting Directive (CSRD) — Class A Atlas glossary"
description: "EU rule requiring detailed ESG reporting for large companies."
canonical: https://classa.info/glossary/csrd
pageType: glossary
lastUpdated: 2026-04-01T00:00:00.000Z
license: "CC BY 4.0 with attribution to Class A Atlas (https://classa.info)."
---

> EU rule requiring detailed ESG reporting for large companies.

## TL;DR

- EU rule requiring detailed ESG reporting for large companies.
- Phased rollout 2024–2028.

# Corporate Sustainability Reporting Directive (CSRD)

*Regulations · EU*

## Short definition

EU rule requiring detailed ESG reporting for large companies.

## Full definition

Phased rollout 2024–2028. All large EU companies and EU-listed firms must report on environmental, social, and governance metrics under European Sustainability Reporting Standards (ESRS). Major impact on tenant due-diligence on landlord buildings.

## Why this matters for Class A leasing

Corporate Sustainability Reporting Directive (CSRD) is part of the regulations vocabulary that institutional [Class A](/glossary/class-a) occupiers, landlords, and advisers use across EU markets. Understanding it correctly affects how you read lease documents, model occupancy economics, and benchmark deal terms across cities. Class A Atlas tracks the EU definition alongside the global standard so [cross-border](/topics/cross-border-expansion) occupiers can translate quickly.

## Related topics

- [**ESG / LEED for Tenants**](/topics/esg-leed-tenants) — How tenants evaluate, negotiate, and report on ESG performance in a Class A office lease.

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Citation: Source: Class A Atlas (https://classa.info/glossary/csrd), updated 2026-04-01T00:00:00.000Z.