CSRD Directive: Everything You Need to Know About the New Non-Financial Reporting Regulation

The CSRD (Corporate Sustainability Reporting Directive) is the new European regulation that imposes increased obligations for non-financial reporting. Are you a company affected by the CSRD and looking to understand its challenges, obligations, and impacts? We provide all the answers and resources you need to help guide you towards compliance.

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CSRD Directive

What is it?

csrd Directive

CSRD Reporting

Corporate Sustainability Reporting Directive Reporting

Reporting

Double Materiality

Double Materiality and the CSRD Directive

Double materiality

CSRD for Companies

Benefits of the CSRD Directive for Companies

Benefits

CSRD in EUROPE

Application and Harmonization of the CSRD in Europe

CSRD in EUROPE

What is the CSRD DIRECTIVE ?

Adopted by the European Union, the CSRD (Corporate Sustainability Reporting Directive) aims to strengthen transparency on companies’ environmental, social, and governance (ESG) practices. It replaces and extends the NFRD (Non-Financial Reporting Directive), expanding its scope and introducing stricter requirements for the disclosure of non-financial information.

Make non-financial reporting more reliable, comparable, and harmonized across Europe

Ensure better oversight of ESG information through audits and certifications

Extend reporting obligations to more companies, including listed SMEs

Ensure better oversight of ESG information through audits and certifications

Strengthen the integration of sustainability criteria in investors’ decisions

What are the new obligations imposed by the CSRD?

Implementation of detailed non-financial reporting in compliance with the ESRS (European Sustainability Reporting Standards)

Consideration of double materiality, meaning the impacts of the company on the environment and the environment’s impact on the company

Mandatory certification of published information by a third-party organization

Digitization of data for better accessibility and comparability

Why anticipate your compliance with the CSRD CSRD DIRECTIVE ?

Avoid sanctions and minimize legal risks

Strengthen your brand image and appeal to investors

Optimize your CSR strategy and improve your ESG performance

Gain a competitive advantage by being a pioneer in sustainability

“Implementing CSRD was a challenge—gathering data, structuring ESG reporting, and ensuring auditability took time. Double materiality, in particular, required a deep dive into our impact and risks.”
“But the benefits were immediate: greater investor trust, better decision-making, and stronger internal engagement. Today, our reporting is clear and strategic.”
“My advice? Start now and see compliance as a growth opportunity, not a burden.“ 🚀

Sophie Martin, CSR Director