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Sustainability Disclosure & Reporting Advisory Program
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 organizations 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 Program supports you in preparing for and meeting reporting obligations with a step-by-step approach that aligns with your organization’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.
As expected, the European Commission presented its first omnibus package to simplify sustainability reporting requirements on February 26, 2025. With the publication of this draft, concrete proposals for simplifying sustainability reporting are now available. Companies that have previously been subject to existing reporting requirements are particularly affected. As the proposals are still in the draft stage, they are not yet binding - the full legislative process must first be completed before they can come into force.
Your Benefits
- Readiness: Prepare your organization for foreseeable sustainability reporting obligations in an appropriate.
- Compliance: Ensure CSRD and ESRS compliance and protect your organization from legal and financial consequences.
- Competitive Advantage: Enhance your reputation by demonstrating your company’s ESG commitment to clients and investors.
- Risk management: Gain a deeper understanding of your organization’s sustainability impact and risks and improve risk management by identifying proactive measures to minimize them.
Our Approach
Our Disclosure & Reporting Advisory Program is designed to comprehensively prepare your organization for the complexities of sustainability reporting, guiding you towards CSRD and ESRS compliance through a comprehensive approach including:
Get your organization CSRD-ready with our customized advisory and training program, ensuring sustainability reporting preparedness. We are also available to offer guidance on other international sustainability reporting standards and frameworks, including GRI, DNK, TCFD or CDP.
Why DEKRA?
- We provide the expertise and experience you need to adopt effective sustainable practices.
- Our global network of sustainability experts is always up to date with the latest developments in local and international sustainability regulations.
- Our sustainability disclosure and reporting advisors command a wide range of industrial and technical expertise.
The introduction of the Corporate Sustainability Reporting Directive (CSRD) presents organizations across various sizes and industries with complex
challenges.
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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 Non-Financial Reporting Directive (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.
Caring about CSRD, even if not mandatory for your organization, benefits your business by:
- Enhancing reporting transparency and reducing greenwashing, clarifying your practices to stakeholders
- Boosting credibility, potentially attracting investments and ensuring market comparability
- Standardizing climate reporting, integrating it into routine business operations
The Corporate Sustainability Reporting Directive (CSRD) and the European Sustainability Reporting Standards (ESRS) are closely linked as integral components of the European Union's strategy to enhance and standardize sustainability reporting among companies. In essence, the CSRD sets the legal framework and reporting obligations, while the ESRS provide the methodological guidance on how to fulfill these obligations. The ESRS help operationalize the CSRD by detailing what companies should report on and how, facilitating comparability and understandability of sustainability reports across the EU.
We recommend beginning preparations, including appointing a project lead and team, identifying departmental contacts and coordinating with auditors, two years prior to the first report. Data collection in material impact areas for CSRD reporting should commence one year before the initial report.
By effectively utilizing the transition period, you can not only use this time to familiarize yourself with the reporting requirements, standards and frameworks in a structured and stress-free manner but also begin with pilot reporting efforts to gain practical experience whilst developing and refining the internal systems and processes needed for efficient data collection, analysis and reporting. The phase-in is also helpful to derive strategic benefits that go beyond mere compliance, enhancing your organization's sustainability performance and reputation.
We run fundamentals training courses for beginners, offer advanced deep-dive sessions for the experienced and provide hands-on advisory services, including gap analysis and roadmap development, for those already engaged in reporting.
On average, organizations will need one year to complete all six steps of our Sustainability Disclosure and Reporting Advisory Program. Depending on the maturity level of a company and the start date of the reporting obligation, the exact duration of the program may vary, underscoring the flexibility of the program to adapt to the individual needs and current status of each organization. Our program features training sessions in (virtual) classroom settings and advisory services available through either virtual or on-site meetings.
Our program supports CSRD and ESRS compliance by initially raising awareness and imparting crucial knowledge on these standards. Through a materiality assessment, we pinpoint each organization's key sustainability issues. A subsequent gap analysis evaluates your current standing against CSRD and ESRS requirements, highlighting improvement areas. We conclude with tailored recommendations for actions to bridge these gaps, ensuring organizations not only understand but are able to fulfill CSRD and ESRS requirements effectively through this systematic approach.
