CSRD

A summary of our articles, wikis, e-papers and services regarding the CSRD: Corporate Sustainability Reporting Directive.

CSRD

The Corporate Sustainability Reporting Directive (CSRD) is designed to replace the Non-Financial Reporting Directive (NFRD). The reporting standards set out in the CSRD are detailed in the European Sustainability Reporting Standards (ESRS). The CSRD entered into force in January 2023 and must be implemented in all EU Member States. This new directive requires all large and listed (micro-enterprises exempted) companies to disclose information on:

  • Impact materiality (inside-out): The impact of their activities on people and the environment
  • Financial materiality (outside-in): The impact, risks and opportunities arising from environmental, social and governance (i.e. ESG) related issues. 

The road to CSRD compliance

Roadmap CSRD compliance

What we do

Our consultants are happy to help to prepare a sustainability report that will meet the requirements of both the CSRD and ESRS. We can:

  • Advice on the CSRD (scope and interpretation issues).
  • Determine the impact of the CSRD and ESRS on your organisation (impact analysis)
  • Make strategic choices regarding (compliance with) CSRD and ESRS.
  • Carry out a gap analysis.
  • Identify, prioritise and/or implement implementation actions, such as the drafting of policies, procedures and work instructions
  • Give advice on preparing the sustainability report
  • Provide CSRD Awareness training