The CSRD

Move to Impact CSRD

By reading "Move to Impact CSRD" you will learn the key requirements of the Corporate Sustainability Reporting Directive (CSRD), including who it applies to, what needs to be reported, and when. You will also understand the benefits of early CSRD compliance and learn about Move to Impact's services to help companies navigate this new regulation.

Palau ESRS Navigator

A great overview of the ESRS standard.

Hedgehog - CSRD Guide

This guide provides a comprehensive overview of the Corporate Sustainability Reporting Directive (CSRD), a new EU legislation aimed at standardizing sustainability reporting. Key points covered in the guide include: What is CSRD? An overview of the legislation, its origins, and its goals. Who is obligated to follow CSRD? A breakdown of the companies that must comply, both now and in the future. What to report under CSRD? A detailed list of the topics that companies must report on, including environmental, social, and governance factors. CSRD: explaining double materiality: An explanation of this key principle, which requires companies to report on both the impact of their activities on the environment and the financial risks associated with ESG-related topics. CSRD: explaining GAP analysis: A guide to conducting a gap assessment to identify areas where current reporting falls short of CSRD requirements. How to report? An overview of the reporting process, including the use of the European Single Electronic Format (ESEF/XHTML). What happens if I don't comply with CSRD? An explanation of the potential consequences of non-compliance. How can Hedgehog Company guide me? An overview of the services offered by Hedgehog Company to help companies comply with CSRD.

Anthesisi A brief guide to the CSRD

The Corporate Sustainability Reporting Directive (CSRD) is a new EU law that significantly expands the requirements for sustainability reporting. It applies to a much larger number of companies than previous regulations, including all large companies and all EU-listed companies. The CSRD requires companies to report on a wide range of sustainability topics, including their business model, governance, policies, and impacts. Companies must also report in accordance with the double materiality principle, meaning they must consider both the impacts they have on the environment and society, as well as the risks and opportunities these issues pose to their business. The CSRD is linked to other EU initiatives, such as the EU taxonomy and the Sustainable Finance Disclosure Regulation (SFDR). Anthesis, a sustainability consultancy, can help companies navigate the complexities of the CSRD and ensure they are compliant.

EFRAG VSME ESRS

The Exposure Draft Voluntary Standard for non-listed small- and medium-sized undertakings (VSME ED) is a voluntary standard published by EFRAG to support small and medium-sized undertakings (SMEs) in contributing to a more sustainable economy, improving the management of sustainability issues, and providing information to lenders and investors. The standard covers the same sustainability issues as the European Sustainability Reporting Standards (ESRS) for large undertakings but is tailored to the specific needs and characteristics of SMEs. It includes three modules: the Basic Module, the Narrative-Policies, Actions and Targets (PAT) Module, and the Business Partners (BP) Module, which can be used by SMEs to prepare their sustainability reports.