Corporate Sustainability Reporting Directive (CSRD)
The Corporate Sustainability Reporting Directive (CSRD) expands sustainability reporting requirements across Europe, requiring organisations to disclose consistent, reliable, and auditable sustainability information, including information from their value chains.
Origin helps organisations collect, validate, and maintain the supplier information and due diligence evidence needed to support sustainability reporting and regulatory disclosures.
Focus
Sustainability reporting and value chain transparency.
Applies to
EU companies and groups with more than 1,000 employees and over €450 million in annual net turnover. Separate thresholds apply to certain non-EU groups with significant EU operations.
Core Requirements
Sustainability disclosures
Double materiality
Value chain information
Assurance-ready reporting
How Origin Supports
Provides structured supplier information, due diligence evidence, and audit-ready records to support sustainability reporting.
Last reviewed: October 2026. Council of the EU's sustainability reporting overview
Operational Challenges
Preparing for CSRD reporting requires organisations to improve the quality, consistency and traceability of sustainability information across their operations and value chains. Key challenges include:
Collecting relevant sustainability information from suppliers and other value chain partners
Maintaining reliable evidence to support reported information
Improving data quality, consistency and governance
Managing information gaps and following up with suppliers
Tracking relevant changes and performance over time
Maintaining traceable records to support reporting and assurance
Reliable sustainability reporting depends on structured processes that produce trustworthy information throughout the reporting period.
Reporting Activity
How Origin Supports
Supplier information
Central supplier profiles and configurable questionnaires
Evidence collection
Assessments, audits and document management
Data quality
Validation workflows and continuous updates
Governance
Audit trails and configurable approvals
Reporting
Dashboards and exportable supplier information to support sustainability disclosures