The Corporate Sustainability Reporting Directive (CSRD) is the EU law requiring in-scope companies to publish assured sustainability information, including workforce health and safety data, under the European Sustainability Reporting Standards (ESRS).
Directive (EU) 2022/2464 amended and expanded the earlier EU non-financial reporting rules, and the ESRS set out what must be disclosed. ESRS S1, Own workforce, includes health and safety metrics such as work-related fatalities, recordable work-related accidents and their rate, and days lost. These are lagging indicators, so the report itself does not measure forklift risk, but the data must be complete, consistent across sites and subject to assurance.
For a US company the CSRD matters when it has EU subsidiaries or EU operations within scope. Its scope and timetable have been changed by later EU amendments, so the current text should be checked before planning. Groups with forklift fleets in several countries need consistent incident definitions, near-miss records and audit trails, which is where digital inspection, incident and telematics records help. This is a summary, not legal advice. See forklift safety KPIs.