CSRD is the EU Corporate Sustainability Reporting Directive, requiring certain companies to report structured sustainability information.
What it means in Dutch business
CSRD turns sustainability from a communication theme into a reporting, governance and evidence discipline for companies and supply chains. For The Polder reader, the term is useful when it explains what must be checked in the Dutch file, who carries responsibility and how a public rule or signal reaches daily business decisions.
Why it matters
CSRD turns sustainability from a communication theme into a reporting, governance and evidence discipline for companies and supply chains.
Where readers see it
- sustainability reporting
- supply-chain data
- double materiality
- assurance
- governance controls
In practice
- sustainability reporting
- supply-chain data
- double materiality
- assurance
- governance controls
What to check
- Which duty, authority, client file, supplier file or reporting step uses CSRD.
- Who in the company owns the decision and evidence.
- Which document proves the company understood the risk before pressure arrived.
- Whether the control is operational or only written as policy.
Common mistake
CSRD is not only a report. It asks whether the company can produce reliable evidence behind the claims.
The Polder reading
The Polder reads CSRD through Compliance: not as loose terminology, but as a way to connect sustainability reporting, supply-chain data, double materiality to the decision a company, adviser or public authority has to defend.
Related terms
- annual accounts
- governance file
- supply chain
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Last updated by The Polder Dictionary on 2026-06-22T11:55:03+00:00.