European Commissionverified 2026-06-14disclosure

CSRD / ESRS

Latest version · Post-Omnibus I (Dec 2025) — narrowed scope

Indian use case

Indian subsidiaries of EU groups are consolidated upward; large Indian listed entities with significant EU exposure may report voluntarily; will affect Indian Tier-1 suppliers via ESRS S2 value-chain disclosures.

Key points

Post-Omnibus: scope >1,000 employees and >€450m turnover.
First reports for these entities in 2028 (FY2027).

Sources

Inside Energy & Environment — CSRD/CSDDD Omnibus

Related Indian regulation

BRSR CoreSEBI
Business Responsibility and Sustainability Report. The Core subset of 49 KPIs requires reasonable assurance per the SEBI phasing schedule. Industry Standards (Dec 2024) by ASSOCHAM/FICCI/CII clarify computation. Value-chain disclosures for the top 250 are voluntary in FY25-26 and assurance is voluntary in FY26-27 (most recent SEBI clarifications).

Cross-walks available

Ask the AI about CSRD / ESRS

Three example questions — every answer cites the corpus.