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European Union · Scope 1–3
The EU wants your full climate story — both ways.
Under the CSRD, large and listed companies publish a yearly report covering Scope 1, 2 and 3 emissions, plus how climate change could hurt the business financially — this is called 'double materiality'. The numbers need independent assurance. A related rule, CBAM, taxes the carbon content of certain imports like steel, cement and aluminium.
CSRD report · FY2025
FY2025 report
142 days remaining
Who it applies to
- Large and listed EU companies — and, in practice, their value chains
- Non-EU groups with significant EU activity, phased in
- Scope 1, 2 and 3, plus a transition plan and reduction targets
- CBAM applies if you import steel, cement or aluminium into the EU
What your report must include
- Scope 1, 2 & 3 emissions
- Energy consumption and mix
- Double-materiality assessment narrative
- Transition plan and reduction targets
- Governance description
- Limited assurance statement from an independent verifier
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Do you sell into, or operate in, the European Union?
At a glance
- Scope
- Scope 1–3
- Standard
- ESRS · IFRS-aligned
- Assurance
- Limited (reasonable later)
- Related
- CBAM on certain imports