---
title: CSRD / ESRS
description: CSRD is the EU Corporate Sustainability Reporting Directive; ESRS are the European Sustainability Reporting Standards that define what a company must report under it. Together they govern company-level sustainability reporting — distinct from the product-level Digital Product Passport.
canonical: "https://www.tracepass.eu/glossary/csrd-esrs"
locale: en
source: "https://www.tracepass.eu/glossary/csrd-esrs"
---

# CSRD / ESRS

> CSRD is the EU Corporate Sustainability Reporting Directive; ESRS are the European Sustainability Reporting Standards that define what a company must report under it. Together they govern company-level sustainability reporting — distinct from the product-level Digital Product Passport.

CSRD is the EU Corporate Sustainability Reporting Directive; ESRS are the European Sustainability Reporting Standards that define what a company must report under it. Together they govern company-level sustainability reporting — distinct from the product-level Digital Product Passport.

CSRD (Directive (EU) 2022/2464) expands EU sustainability reporting to far more companies and requires they report against the ESRS — a single set of standards covering environmental, social and governance topics, with double materiality at their core. Reporting is company-wide and annual: emissions, workforce, value-chain impacts, governance.

A Digital Product Passport is the opposite altitude: it describes one product, not the whole company. The two connect because product-level data feeds upward — a product's carbon footprint, recycled content and supply-chain attributes are exactly the granular inputs a CSRD report aggregates. TracePass sits on the product side: it produces and publishes passports and surfaces the underlying field data, but it does not generate a CSRD report. It feeds the reporting layer; it is not the reporting tool.

## FAQ

### Is a Digital Product Passport the same as a CSRD report?

No. A DPP describes a single product; a CSRD report describes the whole company over a year. They share data — product carbon footprint and recycled content roll up into company reporting — but they are different documents at different altitudes.

### Does TracePass produce CSRD reports?

No. TracePass operates at the product level: it produces Digital Product Passports and exposes the structured field data behind them. That data can feed a CSRD/ESRS reporting workflow, but TracePass is not the reporting tool — it is an upstream source for it.

## Related terms

- [Digital Product Passport (DPP)](https://www.tracepass.eu/glossary/digital-product-passport)
- [PEF](https://www.tracepass.eu/glossary/pef)
- [Recycled content](https://www.tracepass.eu/glossary/recycled-content)
- [Source attribution](https://www.tracepass.eu/glossary/source-attribution)