- Last Updated: February 4, 2026
As the Corporate Sustainability Reporting Directive (CSRD) takes effect, U.S. companies with operations in the EU face a transformative moment.
This ambitious directive, which replaced the Non-Financial Reporting Directive (NFRD) in January 2024, expands reporting requirements to include a broader scope of businesses. Last week, CSRD faced additional changes due to the announcement of the EU Omnibus Simplification Packages. For American companies, the CSRD is not just about compliance—it’s an opportunity to integrate sustainability into their core operations and unlock competitive advantages in a rapidly evolving global market.
Here’s what U.S. companies need to know about the CSRD, its recent change in requirements, and how they can prepare.
We value your privacy
Cority Software
Cority is the sustainable performance software company, helping customers transform operating risks into a performance advantage. Its flagship platform, CorityOne, merges deep industry expertise with intelligent software so customers can engage their workforce to see and prevent risks that impact people, the environment, and performance. For 40 years, Cority has been the trusted solution for thousands of organizations in operationally complex industries worldwide, including oil and gas, chemicals, food and beverage, utilities, manufacturing, and healthcare.