Directive (EU) 2022/2464 — CSRD: the text itself, what changed in 2025, and who still has to file
CSRD is a directive that amends four existing EU acts and sits on top of 12 ESRS. After Stop-the-Clock and Omnibus I, the scope and calendar look different from what most compliance decks still teach. Here is what the text actually says in April 2026.