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💻SaaS & Software

Corporate Sustainability Reporting Directive for SaaS & Software

CSRD expands mandatory sustainability reporting to large companies and listed SMEs. Companies must report according to European Sustainability Reporting Standards (ESRS) covering environment, social, and governance matters.

Deadline

Phased: large companies from FY2024; listed SMEs from FY2026

Max Fine

Per member state (audit-based enforcement)

Sectors Affected

Large Companies (250+ employees or €40M+ revenue), Listed SMEs, Financial Services

What CSRD means for SaaS & Software

SaaS & Software organisations operating in the EU must comply with CSRD obligations. Below are the key requirements that apply to your sector.

  • Report against ESRS environmental standards
  • Disclose social and workforce data
  • Report governance and anti-corruption
  • Obtain third-party assurance on reports
  • Report on value chain impacts (phased)

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For informational purposes only. This is not legal advice — consult qualified legal counsel.