ESG / CSR
Industries
The CSRD (Corporate Sustainability Reporting Directive) imposes new requirements for non-financial reporting. Here’s a straightforward guide to start your compliance journey, without any unnecessary jargon:
The CSRD applies to certain EU and non-EU companies based on their size, listing status, and EU economic presence. Following the Omnibus I simplification package, the scope has been significantly narrowed and now targets the largest organizations with the greatest sustainability impact.
As a starting point, companies potentially in scope include:
⚠️ Important: Companies with fewer than 1,000 employees are now classified as Protected Undertakings and are exempt from mandatory CSRD reporting. Listed SMEs are also no longer required to report under the CSRD. Applicability should be assessed based on the latest confirmed rules, not legacy CSRD timelines.
For companies that remain in scope, CSRD reporting is being introduced in waves, with reporting dates depending on company size, listing status, and location:
However, recent regulatory updates and proposed simplifications may delay or remove reporting obligations for certain companies, particularly in later waves. As a result, businesses should:
Engage your stakeholders early to collect precise and relevant data.
CSRD compliance requires methodological rigour, traceability, and audit readiness. Platforms like Greenly can support companies with:
Learn more in the Greenly Guide on CSRD methodology.
Being CSRD compliant is an opportunity to turn your obligations into a strategic lever. You have the keys: it’s your move!
For tailored support, book a demo with our experts here.
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