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.

How Kraft Heinz is approaching the CSRD - with Maarten de Haan
How big companies like the FUCHS Group manage the CSRD with Michael Sharaga
Necessary skills of a sustainability manager with Phillip Blumenthal

Here is a list of answer

Here is a list of free material

Coolset Preparing+your+financial+data+for+sustainability+reporting+guide
The guide by Coolset explains how to prepare financial data for spend-based carbon accounting, a method used to estimate an organization's greenhouse gas (GHG) emissions based on its financial expenditures. The guide emphasizes the importance of accurate and detailed financial data for carbon accounting and provides step-by-step instructions on how to achieve this. The guide outlines two essential elements for accurate financial data: clarity of financial descriptions and granularity of data. It provides tips and examples for improving the clarity of financial descriptions, such as using clear and consistent categorization of transactions and recording detailed information about each vendor. The guide also explains the importance of data granularity, which refers to the level of detail at which financial transactions are recorded. It provides examples of how to improve data granularity, such as disaggregating vehicle-related expenses into fuel, repair costs, and vehicle taxes. The guide concludes by emphasizing the benefits of enhanced data granularity, such as improved emission classification, strategic reduction initiatives, and enhanced transparency. It also provides examples of how to review financial data to ensure it is ready for carbon accounting.
FactorDelta CSRD and ISO
The document provides an overview of the Corporate Sustainability Reporting Directive (CSRD) and its connection to ISO 14083. It explains that the CSRD is a reporting directive that requires companies to report on their environmental, social, and governance (ESG) impacts. The report must include information on the company's strategy, impact, and governance. The document outlines the structure of the European Sustainability Reporting Standards (ESRS) and details the reporting requirements for the "E1 climate change" category. It emphasizes the importance of data quality and the role of ISO 14083 in ensuring standardized measurements and transparency. By reading this document, you can learn about the CSRD requirements, the structure of the ESRS, and how ISO 14083 can be utilized to improve the quality and reliability of sustainability reporting data.
NxWave CSRD-ESG Reporting Solution - Two pager_June2024
The document provides an overview of a software solution designed to help companies comply with the European Union's Corporate Sustainability Reporting Directive (CSRD). The CSRD mandates that large companies disclose detailed information about their environmental, social, and governance (ESG) impacts. The document explains that many companies struggle to collect, manage, and report the complex data required by the CSRD. It also highlights the risks of non-compliance, including financial penalties and reputational damage. The NxWave and Alteryx solution offers a way to automate and streamline the CSRD reporting process. It connects to various data sources, cleans and validates the data, and generates reports that meet CSRD requirements. The solution also provides analytics tools to help companies understand their ESG performance and identify areas for improvement. By reading this document, you can learn about the challenges of CSRD compliance and how technology can help companies overcome these challenges. You can also gain a better understanding of the benefits of ESG reporting, such as improved transparency, reduced risk, and enhanced reputation.
Tennaxia_How_to_choose_an_ESG_reporting_software
The document provides a guide on selecting the right software for Environmental, Social, and Governance (ESG) reporting, particularly in light of the Corporate Sustainability Reporting Directive (CSRD). It emphasizes the challenges companies face in collecting, consolidating, and ensuring the reliability of ESG data. The guide outlines ten essential features of a good ESG reporting tool: ease of use, ability to process all data types, reliable data entry, reliable consolidation, workflow control, data restitution, audit facilitation, change management, action plan integration, and integration with existing systems. It also provides insights into the CSRD, its requirements, and timelines. By reading this document, you can learn about: The challenges and risks associated with sustainability reporting. The key features to look for in an ESG reporting software. How to streamline the reporting process and ensure data reliability. The importance of integrating ESG reporting with existing systems. The implications of the CSRD and how software can help companies comply. This information is valuable for anyone involved in ESG reporting, from CSR managers to IT project managers, as it provides a comprehensive overview of the software selection process and its importance in achieving compliance and sustainability goals.
Coolset CSRD+Cheat+sheet
The document provides a concise overview of the Corporate Sustainability Reporting Directive (CSRD), a European Union regulation aimed at enhancing transparency and standardization in sustainability reporting. Key takeaways from the document include: Who is behind the CSRD and why was it created? The CSRD is legislated by the European Union to promote sustainable investment and business practices. It aims to help investors, consumers, and policymakers make informed decisions based on reliable sustainability information. Who does the CSRD apply to? The CSRD applies to all large companies and listed companies within the EU, with a phased rollout starting in 2024 and full implementation by 2028. What does the CSRD entail? The CSRD mandates reporting on environmental, social, and governance (ESG) impacts using a double materiality perspective, considering both the company's impact on the world and the world's impact on the company. What are the European Sustainability Reporting Standards (ESRS)? The ESRS provide detailed guidelines for companies to comply with the CSRD, covering various ESG topics. Why is the CSRD being implemented now? The CSRD is a response to the increasing urgency of environmental and social challenges and the growing demand for trustworthy corporate sustainability information. By reading this document, you can gain a clear understanding of the CSRD's purpose, scope, requirements, and timeline, as well as its potential impact on businesses and stakeholders.

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Demystifying CSRD. A utopian image of two skyscrapers.

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