Unlock Your Competitive Edge with CSRD Compliance
Understand Your CSRD Readiness.
CSRD Guide
Promoting Transparent Sustainability Reporting According to CSRD and ESRS
In an era where sustainability has transformed from a voluntary to a mandatory matter, the introduction of the Corporate Sustainability Reporting Directive (CSRD) marks a critical milestone.
Due to their direct or indirect reporting obligations, both SMEs and larger organisations are facing the directive’s complexities leading to the dual challenge of understanding new regulatory landscapes and integrating sustainable practices into their business models.
Designed to effectively overcome these challenges, our Sustainability Disclosure & Reporting Advisory Programme supports you in preparing for and meeting reporting obligations with a step-by-step approach that aligns with your organisation’s individual needs and current status quo. Start this journey with us to leverage transparent reporting and sharing of your sustainability data as new business enablers and central aspects of your corporate strategy.
Our Approach
Our Disclosure & Reporting Advisory Programme is designed to comprehensively prepare your organisation for the complexities of sustainability reporting, guiding you towards CSRD and ESRS compliance through a comprehensive approach including:
- CSRD & ESRS Fundamentals Training
Introductory training course on sustainability reporting to understand the scope and requirements of the CSRD and ESRS and enable participants to develop first actionable steps.
- CSRD Reporting Readiness Assessment
Assessment of your organisation’s reporting readiness in terms of KPI tracking and reporting strategy and processes aligned with the high-level CSRD structure.
- Materiality Assessment Training & Advisory
Streamlining of reporting obligations by undertaking a double materiality assessment to identify the most significant sustainability impacts, risks and opportunities for the organisation and its stakeholders.
- EU Taxonomy Training & Advisory
Guidance through the EU taxonomy disclosure process including understanding the framework, identifying relevant economic activities, evaluating eligibility and alignment and disclosing relevant KPIs.
- CSRD & ESRS Practitioner Training
Advanced training course providing detailed and comprehensive insights into new CSRD and ESRS requirements and the individual steps of the reporting process.
- Sustainability Reporting Advisory
Guidance on your sustainability reporting journey from understanding reporting requirements to conducting materiality assessments, data collection, target setting, and developing disclosure content.
Our customised advisory and training program ensures your organisation is CSRD-ready, while also considering interoperability with other standards like the International Sustainability Standards Disclosures (ISSB) and future UK reporting requirements. We also offer guidance on international sustainability reporting standards and frameworks, including GRI, DNK, TCFD, or CDP.
1. Which companies are affected by the CSRD and when?
The Corporate Sustainability Reporting Directive (CSRD) is expected to affect almost 50,000 companies. The CSRD applies to all:
- Large companies already subject to the NFRD (public interest entities with more than 500 employees) will need to report in 2025 for fiscal year 2024.
- Large companies not previously subject to the NFRD (meeting at least two of the following three criteria: total assets of ≥ €25 million, a net turnover of ≥ €50 million and/or ≥ 250 employees) will need to report in 2026 for 2025 data.
- Listed SMEs: Small and medium-sized enterprises (SMEs) that are listed on EU regulated markets (except for micro-enterprises) will also be required to report in 2027 for fiscal year 2026, although they will be subject to less extensive reporting requirements compared to larger companies.
- Non-EU Companies: Non-EU companies generating a net turnover of €150 million in the EU and that have at least one subsidiary or branch in the EU with a revenue of €40 million will need to report in 2029 for 2028 data.
UK companies should recognise that all EU market customers they serve may be impacted by these regulations, thereby indirectly affecting them." Suppliers' performance data, including your business, may already be required as part of a customer's tender processes. Therefore, as a UK business, the key question is: Do you wish to maintain access to these European customers? If yes, readiness to align with both EU regulations and UK regional and customer demands is recommended.
2. Why should I care about CSRD even if my organisation is not obligated to report?
3. How are the CSRD and the ESRS linked to each other?
4. How are the CSRD and the ESRS linked to future UK standards?
5. When should I start preparing my organisation for the directive and the approaching reporting obligation?
6. What are Scope 3 emissions and how does the CSRD mandate their reporting?
7. How can my organisation benefit from the transition period (phase-in) before full reporting requirements come into force?
8. How does the programme accommodate different levels of sustainability reporting experience?
9. What is the duration for an organisation to complete the programme and in which formats are the services carried out?
10. How will the programme help in achieving CSRD and ESRS compliance specifically?