The EU has built the most comprehensive sustainability reporting framework in the world. It layers directives, regulations, and technical standards from the corporate level () to the financial sector () to trade ().
This map shows which frameworks apply to which type of entity, how they interlock, and where consolidated data pays for itself.
The corporate layer: CSRD + ESRS
is the directive; are the twelve reporting standards; the is the classification system for economic activities. Together they define what large EU companies disclose.
The financial layer: SFDR + Taxonomy
The () governs asset managers and financial advisers. Article 8 and 9 fund classifications drive product design across the EU. The provides the underlying green-activity definitions used in both SFDR and CSRD.
Interactive tool
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CSRD & VSME applicability checker
Answer four questions to see which sustainability reporting regime applies to your company and when it kicks in.
Result
In scope
VSME (voluntary standard for SMEs)
Not in scope of CSRD, but VSME is the recommended framework for value-chain requests.
Applicability is our best estimate based on published EU thresholds; consult your auditor for a formal determination.
The trade layer: CBAM + Deforestation
prices carbon embedded in imports of six sectors. The EU Deforestation Regulation (EUDR) prohibits placing deforestation-linked commodities on the EU market. Both impose supply-chain data collection duties.
The due-diligence layer: CSDDD
The Corporate Sustainability Due Diligence Directive extends beyond reporting into mandatory human-rights and environmental due diligence across the value chain. Phased application starts 2027.
FAQ
Frequently asked questions
If I'm CSRD-scoped, am I also SFDR-scoped?
Only if you are an in-scope financial market participant. CSRD and SFDR apply to different entity types.
Does the EU Taxonomy apply to SMEs?
Not directly. SMEs receive Taxonomy-alignment questions from banks and investors via the SFDR/CSRD cascade.
When does CSDDD start?
Phased application from FY2027 for the very largest companies, FY2028 for a wider set, and FY2029 for the full scope.
One data model for every EU reporting framework
Vuneli consolidates CSRD, SFDR, Taxonomy, CBAM, and CSDDD data flows so you enter each value once and export to any framework.
