CORPORATE SUSTAINABILITY REPORTING DIRECTIVE (CSRD)

What is CSRD?

Join the wave of sustainability reporting revolutionised by the Corporate Sustainability Reporting Directive (CSRD). 

The EU is aligning sustainability reporting with financial reporting, marking a pivotal shift in corporate transparency. 

CSRD mandates companies to disclose the impact of sustainability factors, such as climate change, on their operations and how their activities influence society and the environment.

This groundbreaking approach, termed 'double materiality', sets the stage for a more conscientious business landscape.

Prepare for CSRD with confidence. We offer tailored solutions to navigate the complexities of sustainability reporting. Our expertise spans strategic planning, target setting, and implementation, guiding your journey to a decarbonised future.

Who needs to comply?

With nearly 50,000 companies estimated to fall under its ambit, CSRD encompasses a vast swath of businesses in the European Economic Area. Applicable to:

  • Companies listed on EU-regulated markets, excluding micro-enterprises.

  • Large companies meeting specific criteria.

  • Listed SMEs with an option to defer compliance until 2028.

  • Non-EU companies with significant operations in the EU.

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How will businesses be affected?

Prepare for comprehensive sustainability reporting covering environmental, social, and governance aspects. Your reports must address:

  • Environmental stewardship, including science-based targets and climate risk assessments.

  • Social responsibilities and employee welfare.

  • Human rights considerations.

  • Anti-corruption measures.

  • Diversity in corporate governance.

Reports should offer both qualitative and quantitative insights, spanning short, medium, and long-term perspectives. Furthermore, mandatory assurance by independent providers ensures the accuracy and reliability of your disclosures.

What Are the Timescales?

CSRD implementation unfolds in four stages:

  • 2024: For companies already complying with the NFRD.

  • 2025: For large companies new to sustainability reporting.

  • 2026: For listed SMEs and non-complex credit institutions.

  • 2028: Deadline for third-country undertakings with substantial EU operations.

Unlock opportunities with CSRD

View CSRD not just as an obligation but as an avenue for growth:

  • Enhance transparency, mitigating the risk of greenwashing.

  • Bolster credibility, attracting investment and fostering market comparability.

  • Align with global sustainability agendas, driving tangible climate action based on scientific principles.

Why the changes?

CSRD represents an evolution from the NFRD, responding to the growing demand for comprehensive sustainability information. Investors and consumers seek robust data to navigate the transition to a sustainable economy, necessitating standardised, trustworthy reporting.

Prepare for CSRD with confidence. We offer tailored solutions to navigate the complexities of sustainability reporting. Our expertise spans strategic planning, target setting, and implementation, guiding your journey to a decarbonised future.