The CSRD

Learn everything you need to know about the CSRD and find the right partner to become compliant.

A quick introduction into the CSRD

Relevance check

Do our online relevance check here.
Or follow the criteria below.
The year of when you have to start reporting depends on which criteria your company fulfils.
Companies under the scope of NFDR
Report in 2025 about 2024
European companies fulfilling ⅔ criteria: 
- €50 million in net turnover
- €25 million in assets
- 250 or more employees
Report in 2026 about 2025
Listed small and medium sized enterprises fulfilling ⅔ criteria: 
- 10 employees
- 900K euro turnover
- 450k euro balance sheet total
Report in 2027 about 2026
International companies with branch or subsidiary in the EU that has over 150M euro in turnover.
Report 2029 about 2028

Here are two interviews dealing with the topic.

From GRI to ESRS - with Indre Kulikauskaite
How REIFF is managing the #csrd - with Jan van Buijtenen
Exceeding sustainability targets - with Jesper Jerlang

Here is a list of answer

Here is a list of free material

Coolset ESRS+guide
The document provides a comprehensive overview of the European Sustainability Reporting Standards (ESRS), a key component of the Corporate Sustainability Reporting Directive (CSRD). It explains the purpose of the ESRS, which is to enhance transparency and comparability of sustainability information disclosed by companies. The guide details the timeline of the CSRD/ESRS rollout, the role of EFRAG in formulating the ESRS, and the concept of double materiality. It also outlines the 12 ESRS topics, including environmental, social, and governance aspects, and explains the reporting framework and principles. Additionally, the guide discusses the challenges and criticisms of the ESRS, such as the rapid implementation timeline and complexity of the standards. By reading this guide, you can gain a deeper understanding of the ESRS and its implications for businesses. You can learn about the specific reporting requirements, the concept of double materiality, and the challenges companies may face in complying with the standards. The guide also provides practical information on how to get started with ESRS reporting and how Coolset can help streamline the process.
Klappir_esrs_ebook
The document provides a comprehensive guide to understanding and complying with the Corporate Sustainability Reporting Directive (CSRD) and the European Sustainability Reporting Standards (ESRS). Key takeaways from the document include: CSRD and ESRS 101: An introduction to the new sustainability reporting directive, its objectives, and who it impacts. Reporting Requirements: A detailed explanation of the 12 environmental, social, and governance (ESG) topics companies need to report on, including the specific information that needs to be disclosed. Penalties and Risks: Potential consequences for non-compliance, such as fines, reputational damage, legal actions, and operational restrictions. Timeline and Deadlines: The implementation schedule for CSRD, outlining the start dates for different types of companies. Compliance and Reporting: A step-by-step guide on preparing and publishing sustainability reports in line with CSRD and ESRS. Preparing Your Organization: Steps companies should take to educate their teams, collect data, engage stakeholders, and ensure compliance. Klappir for CSRD and ESRS Compliance: An introduction to Klappir's sustainability management software solutions designed to help companies navigate CSRD and ESRS compliance. By reading this document, you can gain a comprehensive understanding of the CSRD and ESRS requirements, the potential risks of non-compliance, and the steps your organization can take to prepare for and comply with these new regulations.
Pelt8 Climate+Reporting+Blueprint+-+2023+Version+1.1.pdf
The document is a guide to climate reporting, a crucial step for organizations to combat climate change and transition to a low-carbon economy. It was created by Pelt8 and CelsiusPro following a roundtable discussion with various organizations. Here's a summary of what you can learn from this document: What is climate reporting: It's a way for organizations to share their actions and strategies related to climate change. This includes information on governance, strategy, risk management, metrics, and actions. Why it matters: Climate reporting is becoming increasingly important, as stakeholders like investors and regulators want to know how organizations are addressing climate-related risks and opportunities. In Switzerland, new regulations are making climate reporting mandatory for large companies starting in 2025. The challenges: Climate reporting can be complex, especially for companies that are new to sustainability reporting. There are also challenges related to evolving regulations, data collection, and finding the right expertise. How to get started: The document provides a "Climate Reporting Canvas" to help organizations develop a vision and strategy for climate reporting. It also offers practical advice on overcoming challenges and identifying opportunities. Additional resources: The document mentions the Swiss Climate Reporting Forum, a platform for knowledge sharing and collaboration on climate reporting. In simple terms, this document is like a roadmap for organizations that need to start reporting on their climate efforts. It explains why climate reporting is important, the challenges involved, and how to get started. By reading this document, organizations can gain a better understanding of climate reporting and develop a plan to meet the new regulatory requirements.
Coolset Beyond+CSRD+report
The document guides how companies can go beyond complying with the Corporate Sustainability Reporting Directive (CSRD) by setting ambitious environmental targets. It explains that CSRD is a European Union regulation that mandates companies to disclose their environmental, social, and governance (ESG) impacts. While complying with CSRD is important, the report emphasizes that companies should strive to exceed these requirements to gain a competitive advantage and contribute to global sustainability efforts. The report outlines the benefits of setting ambitious environmental targets, including reducing risks, enhancing brand reputation, and uncovering new opportunities for growth and innovation. It also provides strategies for achieving these targets, such as reducing carbon footprint, improving energy efficiency, and ensuring sustainable sourcing. By reading this report, you can learn about the importance of CSRD compliance and the benefits of going beyond it by setting ambitious environmental targets. You can also gain practical insights into how to develop and implement effective environmental strategies that can drive sustainability, innovation, and long-term profitability for your company.
Pelt8 Der Prozess der Nachhaltigkeitsberichterstattung
The document guides companies through the process of sustainability reporting. It explains what sustainability reporting is and why it's becoming increasingly important, especially due to new EU regulations. The guide outlines the steps involved in the reporting process, from defining a sustainability strategy to collecting and validating data, tagging and converting reports, getting them audited, and finally, disclosing them publicly. Here's what you can learn from reading this document: What sustainability reporting is: It's about documenting the steps your company takes to achieve sustainability goals, like reducing emissions. Why it matters: New EU rules are making sustainability reporting mandatory for many companies. Who's affected: The rules will apply to large companies and certain small and medium-sized enterprises (SMEs). The reporting process: The guide breaks down the process into eight steps, making it easier to understand and follow. Practical tips: It offers advice on data collection, validation, and how to avoid common mistakes. Tools and services: It mentions software and services that can help with the reporting process, including those offered by the Bundesanzeiger Verlag GmbH and Pelt8 AG. In simple terms, this document is like a roadmap for companies that need to start reporting on their sustainability efforts. It explains the "why," the "what," and the "how" of sustainability reporting, and provides resources to help companies navigate the process.

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