SUSTAINABILITY
REPORTING
Receive guidance on how to develop a sustainability report that strengthens your internal sustainability while fulfilling all legal requirements and stakeholder expectations.
I would be happy to assist your company
As the Project Manager for the entire work
By proposing a structure and producing the content of the report
In ensuring legal compliance according to the Corporate Sustainability Reporting Directive (CSRD) and European Sustainability Reporting Standards (ESRS)
By suggesting improvement areas for the next report
By incorporating references to the Global Goals, Global Compact, GRI Standards
The Sustainability Reporting Directive - CSRD
The new Corporate Sustainability Reporting Directive (CSRD) entails significantly higher requirements for the company's sustainability report. The purpose is to ensure the reporting of the effects of the company's social and environmental activities, to increase comparability, and to raise the quality of the information reported.
The directive will be introduced gradually, based on the size of the company, starting from the financial year 2024.
Who is covered by the directive?
Phase 1: In 2025, companies already covered by the Non-Financial Reporting Directive must report for the 2024 financial year.
Phase 2: In 2026, large* companies not currently covered by the Non-Financial Reporting Directive must report for the 2025 financial year.
Phase 3: During the year 2027, small and medium-sized listed companies (not micro-enterprises), small and non-complex credit institutions and captive companies for insurance must report for the financial year 2026.
Phase 4: In 2029, non-European companies with a net revenue of over EUR 150 million within the EU and with at least one subsidiary or branch in the EU that exceeds certain thresholds must report for the financial year 2028.
*Meets two of three criteria (including EU and non-EU subsidiaries): >250 employees, ≥50 million euros in net revenue, ≥25 million euros in total assets.
References of Sustainability Reports
2022
2021, pages 38-53
2021
2018, pages 24-37
2020
2017
2019, pages 24-37
2016