A plain-English guide to EU sustainability reporting, built to stay accurate.
CSRD Tools is a free hub explaining the EU Corporate Sustainability Reporting Directive and the standards around it in plain English. No software to sell. No consulting upsell. Just the rules, kept current.
Find your way through EU sustainability reporting.
Reviewed by the CSRD Tools editorial teamLast reviewed
How we keep this accurate
This is a regulation that keeps changing, so accuracy is the whole job. Here's how we approach it.
No software to sell, no consulting upsell
We don't sell reporting software and we don't run a consultancy. Nobody pays us to point you at a product. That's deliberate: it means our answers can stay neutral, so we can honestly tell you when you're out of scope, when the voluntary VSME standard is enough, or when you can decline a data request, even though a vendor never would.
Where our facts come from
Every factual claim traces back to an official source: the directives themselves on EUR-Lex, the European Commission's sustainable-finance and company-reporting pages, EFRAG (which writes the ESRS), and the Council of the EU. We link the source so you can check our work.
How we keep it current
Key pages carry a visible “Last updated” date and, where it helps, a short changelog. When something material changes, a scope rule, the final ESRS, the VSME standard or a Member State's transposition, we revise the affected pages and send it to subscribers of The CSRD Brief.
When the rules aren't settled
Sometimes the law is genuinely in flux. As of mid-2026, the revised ESRS delegated act and the VSME act are still being finalised, and most Member States have not yet transposed the new thresholds. When that's the case, we say so plainly and mark it, rather than guess. We'd rather tell you “this isn't decided” than sound more certain than the facts allow.
This is guidance, not legal advice
Who writes and reviews this
CSRD Tools is written and maintained by the CSRD Tools editorial team, a free information service operated by Nukipa Labs GmbH (Munich). It is an editorial project, not a regulator and not a vendor. Our qualification is method rather than a badge: every page is written from, and checked against, the primary legal texts and the standard-setters, and we link those sources on the page so you can verify each claim yourself.
Our editorial standards are simple and strict:
- Primary sources only. Facts trace to EUR-Lex (the directives), the European Commission, EFRAG (which drafts the ESRS) and the Council of the EU, not to second-hand summaries.
- Dated reviews, not auto-stamps. The “Last reviewed” date on a page changes only when a person has actually re-checked it against those sources, so it means what it says.
- We flag uncertainty. Where the law is still moving (the revised ESRS, the VSME act, national transposition) we mark it as unsettled instead of sounding more certain than the facts allow.
- Corrections welcome. If you spot something wrong or out of date, tell us and we will fix it and note the change. See the contact below.
Full company and contact details, including our registered entity, are on the imprint.
Get in touch
Spotted something out of date, or have a question we should answer? Tell us. We read everything and we'd rather hear it from you than leave a mistake live. Email us at contact@nukipalabs.com.
Want the updates without checking back? Subscribe to The CSRD Brief.