Auditable reporting

Understanding the CSRD: an overview

What is the CSRD?

The Corporate Sustainability Reporting Directive (CSRD) mandates sustainability reporting across the EU. Adopted by the European Commission in late 2022, it came into force from January 2024, with most companies reporting from 2025.

Does it apply to my company?

The regulation affects around 71,000 companies, both based in the EU and outside.

Companies already subject to the NFRD

Companies already subject to NFRD reporting

Large companies (both listed and unlisted)

Companies with a net turnover exceeding €50 million, total assets of €25 million or more than 250 employees

Listed small and medium sized companies

SMEs listed on a regulated EU market (excluding micro companies) with €900k turnover, total assets of €450k or more than 10 employees

Large companies (Non EU)

Companies with EU revenue exceeding €150 million through a subsidiary or branch located within the European Union

What is the timeline?

The CSRD classifies companies into four distinct categories, each with specific reporting timelines for implementation.
The corresponding timelines are as follows:

Explore the sustainability toolset

Compliance management

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Stay on top of regulatory changes, prepare your ESRS disclosures and get audit-ready.

Conduct double materiality assessments

Complete your ESRS disclosures

Generate audit-ready reports

Manage Scope 1-3 emissions and choose the best path to meet your reduction targets.

Measure Scope 1, 2 and 3 emissions

Plan reduction scenarios

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