The EU Corporate Sustainability Reporting Directive (CSRD) requires companies in scope to report on their own workforce under the European Sustainability Reporting Standards, and ESRS S1 includes health and safety metrics such as work-related fatalities, recordable work-related accidents, cases of work-related ill health and days lost. For safety teams, the change is that these figures become part of an assured annual report, so they must be defined the same way at every site, traceable to source records and comparable year to year. Later EU simplification measures have revised scope and timing, so check the current text.
For a US company with EU operations, this sits alongside OSHA recordkeeping under 29 CFR 1904, not instead of it, and the definitions differ, so one incident may be counted differently under each. Practical steps: map OSHA 300 log categories to the ESRS definitions, use one incident system across sites, and document how every rate is calculated. CSRD reporting centres on lagging measures, so many safety teams add leading indicators, such as measured near misses or high-risk interactions per operating hour, to explain the trend behind the numbers. The recordkeeping guide covers the US side. This is general information, not legal advice.