CSRD – The EU directive on sustainability reporting

Statutory reporting obligation for your company

CSRD reporting obligation from …

ecosystems

2024 Corporations and partnerships

  • 500+ employees
  • And listed on the stock exchange

carbon capture

2025 Large companies
– if 2 of these 3 criteria apply

  • 250+ employees
  • Annual turnover of 20+ million euros
  • Total assets of 40+ million euros

energy savings

2026 Small + medium-sized enterprises

10+ employees,
Turnover of 50+ million euros or
Balance sheet total of 25+ million euros

Disclosure on “Non-financial topics”

  • Environmental, social and employee matters

  • Respect for human rights

  • Combating corruption and bribery

  • Diversity concept for the composition

    + of the company management

    + the supervisory bodies

    + the Supervisory Board

Disclosure of

“green financial ratios”

  • How and to what extent are sales, investment and operating expenses linked to environmentally sustainable economic activities?

Extensive tasks for your company

  • Reporting on approx. 1,100 data points

    – from the various departments of your company

    – from all locations

    – from the supply chain

Associated challenges

  • Immense administrative and bureaucratic effort

  • Retention of key employee resources

Global warming is affecting the economy and industry worldwide

Understanding Sustainability Reporting