CSRDFree Resource

EU CSRD Timeline, reporting decision flow and ESRS guides

Use this artifact to determine whether Directive (EU) 2022/2464 applies, assign the correct reporting wave after the 2025 stop the clock amendment, and build a reporting system for double materiality, value chain data, ESRS disclosures, assurance, and digital publication.

The dates on many CSRD summaries are now stale. Wave one still started with financial years beginning on or after 1 January 2024. Directive (EU) 2025/794 pushed the second wave to financial years beginning on or after 1 January 2027 and the listed SME wave to financial years beginning on or after 1 January 2028.

Plan CSRD reporting
Publication details
Editorial metadata for this artifact
Author
Sorena AI
Published
Feb 22, 2026
Updated
Feb 22, 2026
What you can decide faster
Who reports when
Confirm the entity category, the reporting boundary, and the current start year without relying on outdated wave charts.
What to disclose
Route ESRS general, topical, value chain, and Taxonomy linked work into one data model.
What must be reviewable
Prepare the evidence, markup, and assurance controls that can survive audit committee and external scrutiny.
By Sorena AIUpdated 2026No signup required
Quick scan
CSRD
Wave check
Use the stop the clock amendment before you set your first reporting year.
ESRS engine
Build the double materiality, IRO, and value chain logic before drafting disclosures.
Assurance pack
Link narrative, metrics, taxonomy KPIs, and digital files to one evidence model.
Start with the decision flow, then use the topic pages to build materiality, controls, value chain methods, and filing readiness.
FY 2024
Wave 1
FY 2027
Wave 2
FY 2028
Wave 3
1 Oct 2026
Assurance stds
Double materiality
Value chain data
Assurance ready
CSRD Timeline

Key dates for rollout, ESRS, and assurance

Track the current wave dates, ESRS support acts, and assurance deadlines so finance, ESG, legal, and reporting teams work from one calendar.

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CSRD Decision Flow

Does CSRD apply and what must you build first

Follow the reporting decision flow to test scope, assign the right first reporting year, and route the result into ESRS, value chain, Taxonomy, assurance, and filing workstreams.

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Topic guides

Deep dive pages for implementation planning, controls, reporting, and evidence.

1
EU CSRD Applicability Test | Current Scope and Reporting Waves
Use this CSRD applicability test to determine whether your entity is in scope, whether a group exemption applies.
Read Guide
2
EU CSRD Assurance Ready Controls and Evidence | Limited Assurance Preparation
Prepare CSRD reporting for limited assurance with controls that tie metrics, narratives, markup, and Taxonomy KPIs back to evidence.
Read Guide
3
EU CSRD Checklist | Practical Reporting and ESRS Checklist
Use this CSRD checklist to move from scope to report delivery.
Read Guide
4
EU CSRD Compliance Guide | Reporting System, Controls, and Delivery Model
Build a publication grade CSRD reporting system with the right scope memo, materiality process, ESRS data model, value chain logic, Taxonomy linkage.
Read Guide
5
EU CSRD Deadlines and Compliance Calendar | Current Waves, Quick Fix, and Assurance Dates
Track the current CSRD reporting waves, the July 2025 stop the clock amendment, the July 2025 ESRS quick fix.
Read Guide
6
EU CSRD Double Materiality Interview Question Bank | Practical Stakeholder Questions
Use this CSRD question bank to run a stronger double materiality process.
Read Guide
7
EU CSRD Double Materiality Method | Building a Reviewable ESRS Methodology
Build a reviewable double materiality method for the CSRD and ESRS.
Read Guide
8
EU CSRD ESRS Structure and Data Model | How to Organize ESRS Reporting
Understand how to organize ESRS reporting under the CSRD.
Read Guide
9
EU CSRD FAQ | Current Answers on Waves, ESRS, Assurance, and Taxonomy
Get grounded answers to common CSRD questions, including the current reporting waves after the stop the clock amendment, ESRS quick-fix reliefs.
Read Guide
10
EU CSRD Penalties and Fines | National Enforcement and Reporting Exposure
Understand how CSRD enforcement works in practice. This guide explains the role of national transposition, accounting and transparency law enforcement.
Read Guide
11
EU CSRD Requirements | Article by Article Reporting and Assurance Map
Map the core CSRD requirements by workstream, including the sustainability statement, ESRS, double materiality, value chain reporting, Taxonomy linkage.
Read Guide
12
EU CSRD Scope and Phasing by Company Type | Current Wave Map by Entity Category
Review current CSRD phasing by company type, including wave one public interest entities, wave two large undertakings.
Read Guide
13
EU CSRD Value Chain Data and Estimation | Practical Method for ESRS Reporting
Build a defensible CSRD value chain method using ESRS rules and official guidance.
Read Guide
14
EU CSRD vs IFRS S1 and S2 | Double Materiality versus Investor Focused Disclosure
Compare the EU CSRD and ESRS with IFRS S1 and IFRS S2 using official sources.
Read Guide
15
EU CSRD vs SEC Climate Disclosure Rule | Scope, Status, and Reporting Logic
Compare the EU CSRD and ESRS with the SEC climate disclosure rule using official sources.
Read Guide
16
EU CSRD vs Taxonomy Alignment | ESRS Reporting versus Article 8 KPIs
Compare CSRD reporting with EU Taxonomy alignment disclosures.
Read Guide
Next step

Turn EU CSRD Timeline, reporting decision flow and ESRS guides into an ESG delivery workflow

EU CSRD Timeline, reporting decision flow and ESRS guides should be the shared entry point for your team. Route execution into ESG Compliance for live work and into SSOT when the artifact needs deeper research, evidence governance, or supporting analysis.

What this unlocks
  • Start from EU CSRD Timeline, reporting decision flow and ESRS guides and route the work by entity, product, team, or control owner.
  • Use ESG Compliance to manage cross team sustainability work, reporting, and evidence from one workflow.
  • Use SSOT to keep documents, evidence, and control records in one governed system.
  • Move from artifact reading to accountable execution without rebuilding the guidance in separate files.
Recommended route
Open ESG Compliance
Manage cross team sustainability work, reporting, and evidence from one workflow for EU CSRD Timeline, reporting decision flow and ESRS guides.
Supporting route
Open SSOT
Keep documents, evidence, and control records in one governed system from the same artifact.
Talk to Sorena
Talk through EU CSRD Timeline, reporting decision flow and ESRS guides
Review your current process, evidence model, and next steps for EU CSRD Timeline, reporting decision flow and ESRS guides.
Discuss your setup
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