CSRD: every control, and what you already have

22 controls 7 frameworks share controls with it European Union verified against its source document

Every control below is one this framework asks for. The right hand column counts how many other frameworks in our corpus carry the same control, which is the difference between doing this work once and doing it again for the next standard.

There is no implementation kit for this framework yet. The control list and the overlap above are free and complete.

What you already have

Frameworks whose controls overlap this one, most first. If you run any of them, the count is roughly what you have already evidenced.

If you run	Shared controls
GRI Standards	5	measure it →
Equator Principles (EP4, 2020)	3	measure it →
EU Carbon Border Adjustment Mechanism (CBAM)	2	measure it →
EU Taxonomy Regulation	2	measure it →
EU SFDR (Sustainable Finance Disclosure Regulation)	2	measure it →
EU Energy Performance of Buildings Directive (EPBD Recast)	1	measure it →
GHG Protocol	1	measure it →

Every control

Code	Control	Also in
`CSRD-ASSURANCE`	Assurance over the sustainability statement	1
`CSRD-DIGITAL`	Digital tagging with the ESRS XBRL taxonomy	0
`CSRD-E1-CC`	Climate change (transition plan and targets)	2
`CSRD-E1-GHG`	GHG emissions (Scope 1, 2 and 3)	4
`CSRD-E2-POL`	Pollution prevention and control	0
`CSRD-E3-WATER`	Water and marine resources	0
`CSRD-E4-BIO`	Biodiversity and ecosystems	0
`CSRD-E5-CE`	Resource use and circular economy	0
`CSRD-ESRS1-DM`	Double materiality assessment	1
`CSRD-ESRS1-TIME`	Time horizons and reporting boundaries	0
`CSRD-ESRS1-VC`	Value chain reporting boundary	0
`CSRD-ESRS2-GOV`	Governance of sustainability matters	0
`CSRD-ESRS2-IRO`	Impacts, risks and opportunities management	0
`CSRD-ESRS2-SBM`	Strategy, business model and value chain	0
`CSRD-G1-BC`	Business conduct	1
`CSRD-PHASE`	Phase-in and transitional provisions	0
`CSRD-S1-OWN`	Own workforce	2
`CSRD-S2-VC`	Workers in the value chain	0
`CSRD-S3-COMM`	Affected communities	2
`CSRD-S4-CON`	Consumers and end-users	0
`CSRD-SCOPE`	Scope of application and group reporting	1
`CSRD-TAX`	EU Taxonomy alignment disclosure	2

Tell me when CSRD files something new

One email when a public company newly discloses something this framework governs, naming the company and what our corpus says it puts in scope. Nothing else, and one click to stop.

What this page is

A control-level reference for CSRD, drawn from our framework corpus. Control codes and titles are references to the standard, not reproductions of it. The overlap counts and the auditor artefacts are our own work and are the part you will not find elsewhere.

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