Start with CSRD Reporting
How sustainable is your organisation? From the 2025 financial year, it will be mandatory for thousands of organisations to publish a sustainability report. The requirements for this are included in the CSRD: the Corporate Sustainability Reporting Directive. In this guide you can read what CSRD entails, the latest developments in this area and how to start your CSRD reporting.
About CSRD
CSRD stands for Corporate Sustainability Reporting Directive. The directive was drawn up by the European Union. The CSRD requires companies to report on more sustainability indicators than is required under the NFRD (Non-Financial Reporting Directive). The aim of the CSRD is to improve sustainability reporting so that companies can even better manage their opportunities and risks around environmental, social and governance (ESG) factors.
The CSRD guidelines were developed in the context of the European Climate Goals for 2030. Because organisations must report on their sustainability efforts, they are encouraged to make improvements to their policies.
To which organisations does the CSRD apply?
The CSRD legislation applies to companies established in the European Union that meet two or more of the following CSRD criteria:
- More than 250 employees
- A balance sheet total of more than 20 million
- And annual turnover of more than 40 million
The CSRD mainly applies to large companies, with some exceptions for small and medium-sized enterprises.
The intention is for companies to prepare and publish the first sustainability reports based on the CSRD from the 2025 financial yea
Relatie met GRI, SDG en ECG
De GRI, SDG en ECG worden gebruikt als de basis voor een duurzaamheidsverslag. De CSRD-richtlijnen komen daar dus bij. De verwachting is dat de CSRD over een paar jaar de norm zal worden en dus de meest gebruikte basis voor duurzaamheidsverslagen.
Sustainability reports
What is in a sustainability report?
A sustainability report prepared according to the CSRD criteria reports on the social, environmental and governance (ESG) performance of a company. The report provides insight into sustainability performance, including the efforts the company has made to meet its sustainability goals and obligations.
The form of a sustainability report can vary, from a separate publication to an integrated report that also includes the company's financial reporting. A sustainability report covers:- Environmental management
- Employee policy
- Human rights
- Supply chain
- Product safety
- Social commitment
Implementation phases to CSRD report
CSRD artikelen
In onze blogs gaan we verder in op onderdelen van CSRD. Dit zijn de laatste updates.
