csrd: what does it mean for you and your company?

about the 2025 mandatory sustainability reporting

05 jan 2023, jo van assche

csrd directive: transparent sustainability report.

The Corporate Sustainability Reporting Directive features in Europe’s Green Deal. Which is a set of measurements to tackle climate change and aim to net zero emissions by 2050. Read: becoming climate neutral. The CSRD directive targets more transparent and better sustainability information. The directive also asks companies to report independently about their impact on people and planet. All auditing needs to be done by external agencies and mention all steps taken towards a more sustainable Europe. Europe, douze points…


csrd: does it include my company?

Your company qualifies for the regulation if:

  • You have a large public-interest company with over 500 employees. Reports of fiscal year 2024 are due in 2025.
  • You have a company with more than 250 employees and/or €40 million in turnover and/or €20 million in total. Reports of fiscal year 2025 are due in 2026.
  • You are a listed SMEs and other undertakings. Reports of fiscal year 2026 are due in 2027.

csrd directive: think before you act.

‘Reports due in 2025, so I still have time?’ Yes and no. Reporting correctly and officially according to the CSRD regulations asks a lot of effort. You better start as soon as possible with systematic data collection. The regulation expects you to report accordingly to the double materiality principle. So it’s always wise to get a head start. Collecting information may sound easy, all data needs to be strategically relevant – and has to be translated on the company level. On top of that you need to implement internal procedures and most importantly: you need to motivate your employees to fight for the same cause. Chop chop, let’s get this show on the road.


CSRD proof your sustainability report?  


Get advice from csr-consultant jo