Yes, for financial entities within its scope, which the Omnibus I Directive limits to companies with more than 1,000 employees and €450 million in turnover. The CSRD requires ESRS E1 (climate) reporting, which includes scope 3 category 15 and therefore financed emissions. ESRS E1 asks financial institutions to consider the PCAF standard (Part A, "Financed Emissions"); the ESRS are adopted by the European Commission on EFRAG’s technical advice. See also whether a Bilan Carbone® is needed for the CSRD for the application timetable and exact scope.
Read the source article: An investment fund's GHG emissions: the PCAF method