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CSRD & ESRS Guide: Prepare for Sustainability Reporting

The EU’s Corporate Sustainability Reporting Directive on sustainability isn’t only about disclosure; the CSRD fundamentally changes the way companies should think about their impact and the visibility they have into their value chains. About 50,000 businesses will be required to do what only leading companies are doing today.

Because of new reporting standards set by the European Union, businesses listed in the bloc or have significant operations there – regardless of where they're based – will need to report more about their non-financial performance, beginning with the 2024 fiscal year in some cases. 

The sharing of all of this information will oblige the in-scope companies to analyze sustainability issues such as climate change, biodiversity loss and violation of labor and human rights; relate them to the company's opportunities and risks, as well as its impacts on society and the environment (IRO); and set strategies for managing IROs. 

We explore how you can approach this mandate – and successfully account for sustainability-related risks and opportunities within your supply chain.

Get the whitepaper to understand:

  • How the CSRD differs from the former Non-Financial Reporting Directive (NFRD)
  • Which companies fall within the scope and from the new rules apply
  • A double materiality assessment and how it determines disclosure requirements
  • Where does corporate sustainability due diligence (to be mandated by the forthcoming CSDDD) fit into all this

About the Author

EcoVadis EN

EcoVadis is a purpose-driven company whose mission is to provide the world's most trusted business sustainability ratings. Businesses of all sizes rely on EcoVadis’ expert intelligence and evidence-based ratings to manage risk and compliance, drive decarbonization, and improve the sustainability performance of their business and value chain. Its AI-powered risk mapping, actionable scorecards, benchmarks, carbon action tools, and insights guide a resilience and improvement journey for environmental, social and ethical practices across 200 industry categories and 175 countries.

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