The first disclosure-dimension standard in the catalogue — the goal is publication of structured reports, not certification of an internal management system.
CSRD is the directive; ESRS are the 12 reporting standards (2 cross-cutting + 10 topical: E1–E5 environmental, S1–S4 social, G1 governance); EU Taxonomy is the regulation that defines which economic activities count as environmentally sustainable.
Double-materiality (financial × impact) is the central methodology and the assessment artefact is the load-bearing document for the whole regime.