Last update: 6 November 2025

CSRD: Publications and documentation

Summary

    CSSF publications

    The CSSF regularly releases publications in relation to sustainability matters with the aim to guiding issuers under its supervision towards better transparency and comparability of their sustainability disclosures.

    The latest publications on NFRD / CSRD reporting are available here:

    All publications on Issuer disclosure (including in relation to EU Taxonomy disclosure and to financial reporting) are available on Enforcement of Issuer Disclosure – CSSF, section Documentation\Publications.

    EFRAG publications

    Refer to ESRS main requirements – CSSF, section Work of EFRAG.

    ESMA publications

    The latest publications of ESMA in relation to sustainability reporting are available here:

    Other documentation

    Laws, regulations and directives

    Other reference texts

    Guidance

    Publications

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