{"id":4831,"date":"2025-02-03T11:38:49","date_gmt":"2025-02-03T09:38:49","guid":{"rendered":"https:\/\/csr-tools.com\/csrd-knowledge\/"},"modified":"2026-03-19T10:24:58","modified_gmt":"2026-03-19T08:24:58","slug":"csrd","status":"publish","type":"page","link":"https:\/\/csr-tools.eu\/en\/csrd\/","title":{"rendered":"CSRD"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-page\" data-elementor-id=\"4831\" class=\"elementor elementor-4831 elementor-4707\" data-elementor-post-type=\"page\">\n\t\t\t\t<div class=\"elementor-element elementor-element-500147e e-grid e-con-boxed e-con e-parent\" data-id=\"500147e\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t<div class=\"elementor-element elementor-element-0550281 e-con-full e-flex e-con e-child\" data-id=\"0550281\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-573330a elementor-widget elementor-widget-heading\" data-id=\"573330a\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"elementor-heading-title elementor-size-default\"><b>CSRD - short and to the point<\/b><\/div>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-96f5b65 elementor-widget elementor-widget-text-editor\" data-id=\"96f5b65\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>The <strong>Corporate Sustainability Reporting Directive (CSRD)<\/strong> is an EU directive that obliges numerous companies to provide more detailed sustainability reporting.&nbsp;<\/p>\n<p style=\"font-size: 18px; font-style: normal; font-weight: 400;\">The reporting includes the&nbsp;<span style=\"font-weight: bold;\">ESG issues<\/span> \u2013 environment, society and corporate governance \u2013 and follows the&nbsp;<span style=\"font-weight: bold;\">mandatory <a style=\"transition-property: all;\" href=\"https:\/\/csr-tools.com\/en\/esrs\/\">European Sustainability Reporting Standards (ESRS)<\/a><\/span>. In addition, the data must be integrated into the &nbsp;<span style=\"font-weight: bold;\">management report<\/span>.&nbsp;<\/p>\n<p>A central element is the <strong>double Materiality Assessment<\/strong>, as it takes into account both the company&#8217;s impact on the environment and society and, conversely, the financial opportunities and risks arising from sustainability issues.&nbsp;<\/p>\n<p><span style=\"font-style: inherit; font-weight: inherit; text-align: var(--text-align); background-color: var(--ast-global-color-4); color: var(--ast-global-color-3);\">The <\/span><strong style=\"font-style: inherit; text-align: var(--text-align); background-color: var(--ast-global-color-4); color: var(--ast-global-color-3);\">CSRD<\/strong><span style=\"font-style: inherit; font-weight: inherit; text-align: var(--text-align); background-color: var(--ast-global-color-4); color: var(--ast-global-color-3);\"> aims to <\/span><strong style=\"font-style: inherit; text-align: var(--text-align); background-color: var(--ast-global-color-4); color: var(--ast-global-color-3);\">create more transparency<\/strong><span style=\"font-style: inherit; font-weight: inherit; text-align: var(--text-align); background-color: var(--ast-global-color-4); color: var(--ast-global-color-3);\"> and promote sustainable business in the <\/span><strong style=\"font-style: inherit; text-align: var(--text-align); background-color: var(--ast-global-color-4); color: var(--ast-global-color-3);\">EU<\/strong><span style=\"font-style: inherit; font-weight: inherit; text-align: var(--text-align); background-color: var(--ast-global-color-4); color: var(--ast-global-color-3);\">  to promote. For companies, it is both a  <\/span><strong style=\"font-style: inherit; text-align: var(--text-align); background-color: var(--ast-global-color-4); color: var(--ast-global-color-3);\">regulatory challenge<\/strong><span style=\"font-style: inherit; font-weight: inherit; text-align: var(--text-align); background-color: var(--ast-global-color-4); color: var(--ast-global-color-3);\"> and an <\/span><strong style=\"font-style: inherit; text-align: var(--text-align); background-color: var(--ast-global-color-4); color: var(--ast-global-color-3);\">opportunity<\/strong><span style=\"font-style: inherit; font-weight: inherit; text-align: var(--text-align); background-color: var(--ast-global-color-4); color: var(--ast-global-color-3);\"> to specifically integrate sustainable strategies.<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-422ba75 elementor-widget elementor-widget-image\" data-id=\"422ba75\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img fetchpriority=\"high\" decoding=\"async\" width=\"920\" height=\"1024\" src=\"https:\/\/csr-tools.eu\/wp-content\/uploads\/still-life-sustainable-lifestyle-elements-composition-2-920x1024.jpg\" class=\"attachment-large size-large wp-image-4905\" alt=\"\" srcset=\"https:\/\/csr-tools.eu\/wp-content\/uploads\/still-life-sustainable-lifestyle-elements-composition-2-920x1024.jpg 920w, https:\/\/csr-tools.eu\/wp-content\/uploads\/still-life-sustainable-lifestyle-elements-composition-2-270x300.jpg 270w, https:\/\/csr-tools.eu\/wp-content\/uploads\/still-life-sustainable-lifestyle-elements-composition-2-768x855.jpg 768w, https:\/\/csr-tools.eu\/wp-content\/uploads\/still-life-sustainable-lifestyle-elements-composition-2-1380x1536.jpg 1380w, https:\/\/csr-tools.eu\/wp-content\/uploads\/still-life-sustainable-lifestyle-elements-composition-2-1840x2048.jpg 1840w, https:\/\/csr-tools.eu\/wp-content\/uploads\/still-life-sustainable-lifestyle-elements-composition-2-539x600.jpg 539w\" sizes=\"(max-width: 920px) 100vw, 920px\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-ed5ee34 e-con-full e-flex e-con e-parent\" data-id=\"ed5ee34\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;shape_divider_top&quot;:&quot;zigzag&quot;}\">\n\t\t\t\t<div class=\"elementor-shape elementor-shape-top\" aria-hidden=\"true\" data-negative=\"false\">\n\t\t\t<svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" viewBox=\"0 0 1800 5.8\" preserveAspectRatio=\"none\">\n  <path class=\"elementor-shape-fill\" d=\"M5.4.4l5.4 5.3L16.5.4l5.4 5.3L27.5.4 33 5.7 38.6.4l5.5 5.4h.1L49.9.4l5.4 5.3L60.9.4l5.5 5.3L72 .4l5.5 5.3L83.1.4l5.4 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5.6-5.3 5.4 5.3 5.7-5.3 5.4 5.3 5.6-5.3 5.5 5.3 5.6-5.3 5.5 5.4h.1l5.7-5.4 5.4 5.3 5.6-5.3 5.5 5.3 5.6-5.3 5.5 5.3 5.6-5.3 5.4 5.4h.2L850 .4l5.5 5.3 5.6-5.3 5.5 5.3 5.6-5.3 5.4 5.3 5.6-5.3 5.5 5.3 5.6-5.3 5.5 5.4h.2l5.6-5.4 5.4 5.3 5.7-5.3 5.4 5.3 5.6-5.3 5.5 5.3 5.6-5.3 5.5 5.4h.1l5.7-5.4 5.4 5.3 5.6-5.3 5.5 5.3 5.6-5.3 5.5 5.3 5.6-5.3 5.4 5.3 5.6-5.3 5.5 5.4h.2l5.6-5.4 5.5 5.3 5.6-5.3 5.4 5.3 5.6-5.3 5.5 5.3 5.6-5.3 5.5 5.4h.2l5.6-5.4 5.4 5.3 5.7-5.3 5.4 5.3 5.6-5.3 5.5 5.3 5.6-5.3 5.5 5.3 5.6-5.3 5.4 5.4h.2l5.6-5.4 5.5 5.3 5.6-5.3 5.5 5.3 5.6-5.3 5.4 5.3 5.6-5.3 5.5 5.4h.2l5.6-5.4 5.5 5.3 5.6-5.3 5.4 5.3 5.6-5.3 5.5 5.3 5.6-5.3 5.5 5.3 5.6-5.3 5.5 5.4h.1l5.7-5.4 5.4 5.3 5.6-5.3 5.5 5.3 5.6-5.3 5.5 5.3 5.6-5.3 5.4 5.4h.2l5.6-5.4 5.5 5.3 5.6-5.3 5.5 5.3 5.6-5.3 5.4 5.3 5.6-5.3 5.5 5.3 5.6-5.3 5.5 5.4h.2l5.6-5.4 5.4 5.3 5.6-5.3 5.5 5.3 5.6-5.3 5.5 5.3 5.6-5.3 5.5 5.4h.1l5.7-5.4 5.4 5.3 5.6-5.3 5.5 5.3 5.6-5.3 5.5 5.3 5.6-5.3 5.4 5.3 5.6-5.3 5.5 5.4h.2l5.6-5.4 5.5 5.3 5.6-5.3 5.4 5.3 5.6-5.3 5.5 5.3 5.6-5.3 5.5 5.4h.2l5.6-5.4 5.4 5.3 5.6-5.3 5.5 5.3 5.6-5.3 5.5 5.3 5.6-5.3 5.4 5.3 5.7-5.3 5.4 5.4h.2l5.6-5.4 5.5 5.3 5.6-5.3 5.5 5.3 5.6-5.3 5.4 5.3 5.6-5.3 5.5 5.4h.2l5.6-5.4 5.5 5.3 5.6-5.3 5.4 5.3 5.6-5.3 5.5 5.3 5.6-5.3 5.5 5.3 5.6-5.3 5.5 5.4h.1l5.6-5.4 5.5 5.3 5.6-5.3 5.5 5.3 5.6-5.3 5.4 5.3 5.7-5.3 5.4 5.4h.2l5.6-5.4 5.5 5.3 5.6-5.3 5.5 5.3 5.6-5.3 5.4 5.3 5.6-5.3 5.5 5.3 5.6-5.3 5.5 5.4h.1l5.7-5.4 5.4 5.3 5.6-5.3 5.5 5.3 5.6-5.3 5.5 5.3 5.6-5.3 5.5 5.4h.1l5.6-5.4 5.5 5.3 5.6-5.3 5.5 5.3 5.6-5.3 5.4 5.3 5.7-5.3 5.4 5.3 5.6-5.3 5.5 5.4V0H-.2v5.8z\"\/>\n<\/svg>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-6cec8c6 elementor-widget elementor-widget-heading\" data-id=\"6cec8c6\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h4 class=\"elementor-heading-title elementor-size-default\">Helpful tools for your CSRD reporting<\/h4>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-2070bea e-flex e-con-boxed elementor-invisible e-con e-parent\" data-id=\"2070bea\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;animation&quot;:&quot;fadeIn&quot;}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-5adba1e elementor-arrows-position-inside elementor-widget elementor-widget-n-carousel\" data-id=\"5adba1e\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;carousel_items&quot;:[{&quot;slide_title&quot;:&quot;Slide #1&quot;,&quot;_id&quot;:&quot;9bcf0b0&quot;},{&quot;slide_title&quot;:&quot;Slide #2&quot;,&quot;_id&quot;:&quot;962623e&quot;},{&quot;slide_title&quot;:&quot;Slide #3&quot;,&quot;_id&quot;:&quot;4062709&quot;}],&quot;slides_to_show_tablet&quot;:&quot;2&quot;,&quot;slides_to_show_mobile&quot;:&quot;1&quot;,&quot;speed&quot;:500,&quot;arrows&quot;:&quot;yes&quot;,&quot;image_spacing_custom&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:10,&quot;sizes&quot;:[]},&quot;image_spacing_custom_tablet&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]},&quot;image_spacing_custom_mobile&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]}}\" data-widget_type=\"nested-carousel.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"e-n-carousel swiper\" role=\"region\" aria-roledescription=\"carousel\" aria-label=\"Carousel\" dir=\"ltr\">\n\t\t\t<div class=\"swiper-wrapper\" aria-live=\"polite\">\n\t\t\t\t\t\t\t\t\t\t<div class=\"swiper-slide\" data-slide=\"1\" role=\"group\" aria-roledescription=\"slide\" aria-label=\"1 of 3\">\n\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-5b79d04 e-flex e-con-boxed e-con e-child\" data-id=\"5b79d04\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-b52f3d6 elementor-view-default elementor-widget elementor-widget-icon\" data-id=\"b52f3d6\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"icon.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-icon-wrapper\">\n\t\t\t<div class=\"elementor-icon\">\n\t\t\t<i aria-hidden=\"true\" class=\"fas fa-file-invoice\"><\/i>\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-9d71c8e elementor-widget elementor-widget-heading\" data-id=\"9d71c8e\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h4 class=\"elementor-heading-title elementor-size-default\">VSME reporting template  <\/h4>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-ee52678 elementor-widget elementor-widget-text-editor\" data-id=\"ee52678\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>Word template (&amp; PDF) for a sustainability report according to the VSME standard.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-0a277ef elementor-align-center elementor-widget elementor-widget-button\" data-id=\"0a277ef\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<div class=\"elementor-button-wrapper\">\n\t\t\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-sm\" href=\"https:\/\/csr-tools.com\/nachhaltigkeitsbericht-template-fuer-kmus\/\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\">To the offer<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t\t\t<div class=\"swiper-slide\" data-slide=\"2\" role=\"group\" aria-roledescription=\"slide\" aria-label=\"2 of 3\">\n\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-7167bb2 e-flex e-con-boxed e-con e-child\" data-id=\"7167bb2\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-55d7ae5 elementor-view-default elementor-widget elementor-widget-icon\" data-id=\"55d7ae5\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"icon.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-icon-wrapper\">\n\t\t\t<div class=\"elementor-icon\">\n\t\t\t<i aria-hidden=\"true\" class=\"fas fa-users\"><\/i>\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-39643a3 elementor-widget elementor-widget-heading\" data-id=\"39643a3\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h4 class=\"elementor-heading-title elementor-size-default\">VSME workshop  <\/h4>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-6a2f420 elementor-widget elementor-widget-text-editor\" data-id=\"6a2f420\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>Practical and interactive workshop for a better understanding and implementation of the VSME standard. Physical or digital.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-1fe5469 elementor-align-center elementor-widget elementor-widget-button\" data-id=\"1fe5469\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<div class=\"elementor-button-wrapper\">\n\t\t\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-sm\" href=\"https:\/\/csr-tools.com\/en\/vsme-workshop-practical-introduction-to-the-voluntary-report\/\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\">To the offer<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t\t\t<div class=\"swiper-slide\" data-slide=\"3\" role=\"group\" aria-roledescription=\"slide\" aria-label=\"3 of 3\">\n\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-61027c2 e-flex e-con-boxed e-con e-child\" data-id=\"61027c2\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-97dca9d elementor-view-default elementor-widget elementor-widget-icon\" data-id=\"97dca9d\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"icon.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-icon-wrapper\">\n\t\t\t<div class=\"elementor-icon\">\n\t\t\t<i aria-hidden=\"true\" class=\"fas fa-code-branch\"><\/i>\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-309ab98 elementor-widget elementor-widget-heading\" data-id=\"309ab98\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h4 class=\"elementor-heading-title elementor-size-default\">ESRS data points \nMapper<\/h4>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-622dd38 elementor-widget elementor-widget-text-editor\" data-id=\"622dd38\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>The data point mapping tool determines the data points to be reported for your company at the touch of a button.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-c56baf2 elementor-align-center elementor-widget elementor-widget-button\" data-id=\"c56baf2\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<div class=\"elementor-button-wrapper\">\n\t\t\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-sm\" href=\"https:\/\/materialitymaster.com\/de\/datenpunkt-mapping-tool-csrd-esrs\/\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\">To the offer<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<div class=\"elementor-swiper-button elementor-swiper-button-prev\" role=\"button\" tabindex=\"0\" aria-label=\"Previous\">\n\t\t\t\t<i aria-hidden=\"true\" class=\"eicon-chevron-left\"><\/i>\t\t\t<\/div>\n\t\t\t<div class=\"elementor-swiper-button elementor-swiper-button-next\" role=\"button\" tabindex=\"0\" aria-label=\"Next\">\n\t\t\t\t<i aria-hidden=\"true\" class=\"eicon-chevron-right\"><\/i>\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-3be906f e-flex e-con-boxed e-con e-parent\" data-id=\"3be906f\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;shape_divider_top&quot;:&quot;zigzag&quot;}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-shape elementor-shape-top\" aria-hidden=\"true\" data-negative=\"false\">\n\t\t\t<svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" viewBox=\"0 0 1800 5.8\" preserveAspectRatio=\"none\">\n  <path class=\"elementor-shape-fill\" d=\"M5.4.4l5.4 5.3L16.5.4l5.4 5.3L27.5.4 33 5.7 38.6.4l5.5 5.4h.1L49.9.4l5.4 5.3L60.9.4l5.5 5.3L72 .4l5.5 5.3L83.1.4l5.4 5.3L94.1.4l5.5 5.4h.2l5.6-5.4 5.5 5.3 5.6-5.3 5.4 5.3 5.6-5.3 5.5 5.3 5.6-5.3 5.5 5.4h.2l5.6-5.4 5.4 5.3L161 .4l5.4 5.3L172 .4l5.5 5.3 5.6-5.3 5.4 5.3 5.7-5.3 5.4 5.4h.2l5.6-5.4 5.5 5.3 5.6-5.3 5.5 5.3 5.6-5.3 5.4 5.3 5.6-5.3 5.5 5.4h.2l5.6-5.4 5.5 5.3L261 .4l5.4 5.3L272 .4l5.5 5.3 5.6-5.3 5.5 5.3 5.6-5.3 5.5 5.4h.1l5.7-5.4 5.4 5.3 5.6-5.3 5.5 5.3 5.6-5.3 5.4 5.3 5.7-5.3 5.4 5.4h.2l5.6-5.4 5.5 5.3L361 .4l5.5 5.3 5.6-5.3 5.4 5.3 5.6-5.3 5.5 5.3 5.6-5.3 5.5 5.4h.1l5.7-5.4 5.4 5.3 5.6-5.3 5.5 5.3 5.6-5.3 5.5 5.3 5.6-5.3 5.5 5.4h.1l5.6-5.4 5.5 5.3L461 .4l5.5 5.3 5.6-5.3 5.4 5.3 5.7-5.3 5.4 5.3 5.6-5.3 5.5 5.4h.2l5.6-5.4 5.5 5.3 5.6-5.3 5.4 5.3 5.6-5.3 5.5 5.3 5.6-5.3 5.5 5.4h.1L550 .4l5.4 5.3L561 .4l5.5 5.3 5.6-5.3 5.5 5.3 5.6-5.3 5.4 5.3 5.6-5.3 5.5 5.4h.2l5.6-5.4 5.5 5.3 5.6-5.3 5.4 5.3 5.7-5.3 5.4 5.3 5.6-5.3 5.5 5.4h.2L650 .4l5.5 5.3 5.6-5.3 5.4 5.3 5.6-5.3 5.5 5.3 5.6-5.3 5.5 5.3 5.6-5.3 5.4 5.4h.2l5.6-5.4 5.5 5.3 5.6-5.3 5.5 5.3 5.6-5.3 5.4 5.3 5.6-5.3 5.5 5.4h.2L750 .4l5.5 5.3 5.6-5.3 5.4 5.3 5.7-5.3 5.4 5.3 5.6-5.3 5.5 5.3 5.6-5.3 5.5 5.4h.1l5.7-5.4 5.4 5.3 5.6-5.3 5.5 5.3 5.6-5.3 5.5 5.3 5.6-5.3 5.4 5.4h.2L850 .4l5.5 5.3 5.6-5.3 5.5 5.3 5.6-5.3 5.4 5.3 5.6-5.3 5.5 5.3 5.6-5.3 5.5 5.4h.2l5.6-5.4 5.4 5.3 5.7-5.3 5.4 5.3 5.6-5.3 5.5 5.3 5.6-5.3 5.5 5.4h.1l5.7-5.4 5.4 5.3 5.6-5.3 5.5 5.3 5.6-5.3 5.5 5.3 5.6-5.3 5.4 5.3 5.6-5.3 5.5 5.4h.2l5.6-5.4 5.5 5.3 5.6-5.3 5.4 5.3 5.6-5.3 5.5 5.3 5.6-5.3 5.5 5.4h.2l5.6-5.4 5.4 5.3 5.7-5.3 5.4 5.3 5.6-5.3 5.5 5.3 5.6-5.3 5.5 5.3 5.6-5.3 5.4 5.4h.2l5.6-5.4 5.5 5.3 5.6-5.3 5.5 5.3 5.6-5.3 5.4 5.3 5.6-5.3 5.5 5.4h.2l5.6-5.4 5.5 5.3 5.6-5.3 5.4 5.3 5.6-5.3 5.5 5.3 5.6-5.3 5.5 5.3 5.6-5.3 5.5 5.4h.1l5.7-5.4 5.4 5.3 5.6-5.3 5.5 5.3 5.6-5.3 5.5 5.3 5.6-5.3 5.4 5.4h.2l5.6-5.4 5.5 5.3 5.6-5.3 5.5 5.3 5.6-5.3 5.4 5.3 5.6-5.3 5.5 5.3 5.6-5.3 5.5 5.4h.2l5.6-5.4 5.4 5.3 5.6-5.3 5.5 5.3 5.6-5.3 5.5 5.3 5.6-5.3 5.5 5.4h.1l5.7-5.4 5.4 5.3 5.6-5.3 5.5 5.3 5.6-5.3 5.5 5.3 5.6-5.3 5.4 5.3 5.6-5.3 5.5 5.4h.2l5.6-5.4 5.5 5.3 5.6-5.3 5.4 5.3 5.6-5.3 5.5 5.3 5.6-5.3 5.5 5.4h.2l5.6-5.4 5.4 5.3 5.6-5.3 5.5 5.3 5.6-5.3 5.5 5.3 5.6-5.3 5.4 5.3 5.7-5.3 5.4 5.4h.2l5.6-5.4 5.5 5.3 5.6-5.3 5.5 5.3 5.6-5.3 5.4 5.3 5.6-5.3 5.5 5.4h.2l5.6-5.4 5.5 5.3 5.6-5.3 5.4 5.3 5.6-5.3 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data-widget_type=\"table-of-contents.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<div class=\"elementor-toc__header\">\n\t\t\t\t\t\t<h4 class=\"elementor-toc__header-title\">\n\t\t\t\tCSRD knowledge\t\t\t<\/h4>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div id=\"elementor-toc__ebfd894\" class=\"elementor-toc__body\">\n\t\t\t<div class=\"elementor-toc__spinner-container\">\n\t\t\t\t<i class=\"elementor-toc__spinner eicon-animation-spin eicon-loading\" aria-hidden=\"true\"><\/i>\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-df2622b e-con-full e-flex e-con e-child\" data-id=\"df2622b\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-9d8db7a elementor-widget elementor-widget-heading\" data-id=\"9d8db7a\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">1. What is the Corporate Sustainability Reporting Directive (CSRD)?<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-78e7bc3 elementor-widget elementor-widget-text-editor\" data-id=\"78e7bc3\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>The <strong>Corporate Sustainability Reporting Directive (CSRD)<\/strong> is a European directive and part of the <a href=\"https:\/\/commission.europa.eu\/strategy-and-policy\/priorities-2019-2024\/european-green-deal_de\" target=\"_blank\" rel=\"noopener\">European Green Deal<\/a>, which requires companies to report comprehensively on their <a href=\"https:\/\/csr-tools.com\/en\/blog-en\/developing-a-sustainability-strategy-the-practical-guide\/\">sustainability strategy<\/a> and measures. It replaces the previous <strong>Non-Financial Reporting Directive (NFRD)<\/strong> and significantly expands its requirements. The CSRD was introduced to <strong>create more transparency<\/strong> about environmental, social and governance aspects (<a href=\"https:\/\/csr-tools.com\/en\/blog-en\/sustainability-reporting\/esg-and-esg-reporting-the-most-important-facts-in-brief\/\">ESG<\/a>) and thus promote sustainable business models.  <\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-9e34dbb elementor-widget elementor-widget-heading\" data-id=\"9e34dbb\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Objectives of the directive<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-59aafd2 elementor-widget elementor-widget-text-editor\" data-id=\"59aafd2\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>The <strong>CSRD<\/strong> pursues several central objectives that aim to make sustainability reporting in the EU <strong>clearer, more uniform and more effective<\/strong>:<\/p><ul><li><strong>Increasing transparency<\/strong>: Companies must disclose their sustainability measures in <strong>more detail and comprehensibly<\/strong> so that investors, consumers and other stakeholders can make informed decisions.<\/li><li><strong>Introduction of uniform reporting standards<\/strong>: With the <strong>ESRS standards<\/strong>, the EU is creating a <strong>binding basis<\/strong> to make <a href=\"https:\/\/csr-tools.com\/en\/blog-en\/csrd-reporting-materiality-analysis-and-then\/\">sustainability reporting<\/a> <strong>harmonized<\/strong> and <strong>comparable<\/strong>.<\/li><li><strong>Promoting sustainable business models<\/strong>: The mandatory reporting is intended to motivate companies to take their <strong>ecological and social responsibility<\/strong> more actively and to develop <strong>sustainable strategies<\/strong> in the long term.<\/li><li><strong>Improving comparability<\/strong>: Uniform and standardized reporting formats make it easier for <strong>stakeholders<\/strong>, such as banks, investors and consumers, to <strong>directly evaluate sustainability data<\/strong> and specifically compare companies based on their ESG performance.<\/li><\/ul><p>Through these measures, the CSRD is intended not only to increase the <strong>quality of sustainability reporting<\/strong>, but also to support companies in positioning themselves in a <strong>future-oriented and sustainable<\/strong> manner.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-ff94945 elementor-widget elementor-widget-heading\" data-id=\"ff94945\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">2. Which companies are affected by the CSRD?<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-305cbd1 elementor-widget elementor-widget-text-editor\" data-id=\"305cbd1\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>The CSRD affects around <strong>50,000 companies in the EU<\/strong> that have to prepare a sustainability report, including around <strong>15,000 companies in Germany<\/strong>.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-9ca75ac elementor-widget elementor-widget-heading\" data-id=\"9ca75ac\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Affected companies and criteria<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-edccfb5 elementor-widget elementor-widget-text-editor\" data-id=\"edccfb5\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>The reporting obligation applies to:<\/p><ul><li><strong>Large companies<\/strong> that meet at least two of the following three criteria:<ul><li>Balance sheet total: <strong>over \u20ac25 million<\/strong><\/li><li>Net sales revenue: <strong>over \u20ac50 million<\/strong><\/li><li>More than <strong>250 employees<\/strong><\/li><\/ul><\/li><li><strong>Capital market-oriented SMEs<\/strong> from 2026 (with the possibility of postponement until 2028).<\/li><\/ul>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-7a1c27d elementor-widget elementor-widget-heading\" data-id=\"7a1c27d\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Timetable for implementation<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-92123ed elementor-widget elementor-widget-text-editor\" data-id=\"92123ed\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>The EU directive will come into force in <strong>stages<\/strong>:<\/p><ul><li><strong>From 2024:<\/strong> Large, capital market-oriented companies with more than 500 employees.<\/li><li><strong>From 2025:<\/strong> All other large companies.<\/li><li><strong>From 2026:<\/strong> Listed SMEs (with a transitional period until 2028).<\/li><\/ul>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-7035014 elementor-widget elementor-widget-text-editor\" data-id=\"7035014\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><a href=\"https:\/\/csr-tools.com\/en\/blog-en\/csrd-implementation-in-germany-orientation-in-uncertain-times\/\" target=\"_blank\" rel=\"noopener\"><strong>Important new feature: Omnibus package to simplify sustainability reporting<\/strong><\/a><\/p><p>In November 2024, the European Commission announced the introduction of an omnibus package in the Budapest Declaration. This <a href=\"https:\/\/csr-tools.com\/en\/blog-en\/csrd-omnibus-what-the-eu-proposal-means-for-companies\/\">CSRD Omnibus Proposal<\/a> was published on February 26, 2025, and aims to <strong>better align<\/strong> the CSRD, the Corporate Sustainability Due Diligence Directive (CSDDD), and the EU Taxonomy, to <strong>simplify reporting obligations for companies and reduce bureaucratic hurdles.<\/strong> <\/p><p>It was also proposed to adjust the implementation deadlines and the thresholds that determine which companies are even subject to reporting requirements.<\/p><p>According to the Omnibus proposal, only the following companies would have to report:<\/p><ul><li><b>From 2024<\/b>: Large, capital market-oriented companies with more than 500 employees that are already affected by the NFRD.<\/li><li><b>From 2027<\/b>: All companies with more than 1,000 employees AND either have a balance sheet total of at least \u20ac25 million OR generate a turnover of over \u20ac50 million. <\/li><\/ul><div>However, the proposal still has to be accepted and implemented by the European Council.<\/div>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-3a801ba elementor-widget elementor-widget-heading\" data-id=\"3a801ba\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">3. What reporting obligations arise from the CSRD?<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-2800a38 elementor-widget elementor-widget-text-editor\" data-id=\"2800a38\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>The CSRD requires detailed <strong>sustainability disclosures<\/strong>, which are made in accordance with the <strong>ESRS<\/strong> (European Sustainability Reporting Standards).<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-a75accb elementor-widget elementor-widget-heading\" data-id=\"a75accb\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Required content of sustainability reporting<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-e328d52 elementor-widget elementor-widget-text-editor\" data-id=\"e328d52\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>Which aspects and specific <a href=\"https:\/\/csr-tools.com\/en\/blog-en\/esrs-data-point-mapping-7-essential-tips-insights\/\">data points<\/a> a company actually has to report on is determined by the result of the <a href=\"https:\/\/csr-tools.com\/en\/blog-en\/csrd-materiality-analysis-strategic-tool-for-companies\/\">double Materiality Assessment<\/a>. In general, the following information is required: <\/p><ul><li><strong>Business model &amp; strategy<\/strong>: Companies must define their <strong>sustainability goals<\/strong> and regularly report on their <strong>progress<\/strong> so that developments can be tracked transparently.<\/li><li><strong>Environment (E)<\/strong>: This includes information on <strong>climate change<\/strong>, the company&#8217;s <strong>environmental footprint<\/strong> and information on <strong>pollution, water, biodiversity and the circular economy<\/strong>, which makes ecological impacts measurable.<\/li><li><strong>Society (S)<\/strong>: Companies must disclose data on <strong>how they deal with their workers<\/strong> both internally and in the <strong>value chain<\/strong>. This includes <strong>working conditions, equal opportunities and the protection of affected communities, consumers and end users<\/strong> to ensure social responsibility. <\/li><li><strong>Governance (G)<\/strong>: Information on the <strong>corporate culture<\/strong>, including <strong>lobbying activities, corruption and bribery<\/strong>, must be recorded in detail to ensure responsible corporate governance.<\/li><li><strong>Value chain<\/strong>: In addition to the internal company processes, the <strong>upstream and downstream activities<\/strong> along the entire <strong>value chain<\/strong> must also be taken into account so that all relevant sustainability aspects are comprehensively represented.<\/li><li><strong>Stakeholders<\/strong>: The <strong>perspectives of interest groups<\/strong> must be actively incorporated into the <strong>identification and assessment of material issues<\/strong>. Therefore, the <strong>disclosure of these assessments<\/strong> in the sustainability report is a central component of the reporting. <\/li><\/ul>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-2b78ca3 elementor-widget elementor-widget-heading\" data-id=\"2b78ca3\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Double materiality<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-a3a1f81 elementor-widget elementor-widget-text-editor\" data-id=\"a3a1f81\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>The CSRD enshrines the approach of <a href=\"https:\/\/csr-tools.com\/en\/blog-en\/double-materiality-explained-simply\/\"><strong>double materiality<\/strong><\/a>, which means that companies <span style=\"text-align: var(--text-align); background-color: var(--ast-global-color-4); color: var(--ast-global-color-3); font-size: 1rem;\">have to consider<\/span> two different perspectives<span style=\"font-style: inherit; font-weight: inherit; text-align: var(--text-align); background-color: var(--ast-global-color-4); color: var(--ast-global-color-3);\">:<\/span><\/p><ol><li><strong>Financial materiality<\/strong>:<strong> <\/strong>How do sustainability aspects (risks and opportunities) affect the company?<\/li><li><strong>Impact materiality<\/strong>: What (positive and negative) impacts does the company have on the environment and society?<\/li><\/ol><p>We have created a practical <a href=\"https:\/\/csr-tools.com\/en\/blog-en\/create-a-materiality-analysis-according-to-csrd-in-4-steps\/\">four-step guide to creating the double Materiality Assessment according to CSRD<\/a>.  <\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-46ca231 elementor-widget elementor-widget-heading\" data-id=\"46ca231\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Integration into the management report<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-54e91e6 elementor-widget elementor-widget-text-editor\" data-id=\"54e91e6\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>Sustainability information must <strong>be mandatorily<\/strong> integrated into the <strong>management report<\/strong> so that it is treated as equivalent to financial information. In addition, this information, just like the financial information, is subject to an <strong><a href=\"https:\/\/csr-tools.com\/en\/blog-en\/csrd-audit-everything-about-the-audit-of-the-sustainability-report\/\">external audit requirement<\/a><\/strong>, which is intended to ensure its <strong>accuracy, comparability and reliability<\/strong>. <\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-5026022 elementor-widget elementor-widget-heading\" data-id=\"5026022\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Relationship between the European Sustainability Reporting Standards (ESRS) and the CSRD<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-e03054b elementor-widget elementor-widget-text-editor\" data-id=\"e03054b\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>The <a href=\"https:\/\/csr-tools.com\/en\/blog-en\/the-most-important-facts-about-esrs-european-sustainability-reporting-standards\/\"><strong>European Sustainability Reporting Standards (ESRS)<\/strong> <\/a>are detailed <strong>EU-wide uniform reporting standards<\/strong> developed by the <strong>European Financial Reporting Advisory Group (EFRAG)<\/strong>.<\/p><p>They define how companies must <strong>disclose their sustainability information<\/strong> and include, among other things:<\/p><ul><li><strong>ESRS 1 &amp; 2<\/strong> (general requirements)<\/li><li><strong>ESRS E1-E5<\/strong> (Environment)<\/li><li><strong>ESRS S1-S4<\/strong> (Social)<\/li><li><strong>ESRS G1<\/strong> (Governance)<\/li><\/ul><div>The <span style=\"font-weight: bold;\">CSRD requires companies<\/span> to prepare their reports in accordance with the <span style=\"font-weight: bold;\">ESRS standards<\/span> in order to ensure <span style=\"font-weight: bold;\">comparable and reliable reporting<\/span>.<\/div>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-278d718 elementor-widget elementor-widget-heading\" data-id=\"278d718\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Requirements for the audit of reports<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-e4f1f8a elementor-widget elementor-widget-text-editor\" data-id=\"e4f1f8a\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<ul><li><strong>Independent audit<\/strong>: Sustainability reports must be checked by <strong>external, independent auditors<\/strong> to ensure that the disclosed information is <strong>correct, comprehensible and comparable<\/strong>.<\/li><li><strong>Limited Assurance<\/strong>: The audit must be carried out at least at the level of <strong>&#8220;Limited Assurance&#8221;<\/strong>, which means that the auditors carry out a <strong>limited review<\/strong> of the sustainability data provided and assess its plausibility.<\/li><li><strong>Reasonable Assurance<\/strong>: In the long term, an <strong>extended audit obligation<\/strong> at the level of <strong>&#8220;Reasonable Assurance&#8221;<\/strong> is planned. This would include a <strong>detailed and in-depth review<\/strong> of the sustainability information, similar to the audit of financial reports, in order to ensure even greater <strong>reliability<\/strong>. <\/li><\/ul>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-6f82f86 elementor-widget elementor-widget-heading\" data-id=\"6f82f86\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Transparency and public accessibility<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-d7bf8e0 elementor-widget elementor-widget-text-editor\" data-id=\"d7bf8e0\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<ul><li><strong>Publication in the European Single Access Point (ESAP)<\/strong>: Companies are obliged to publish their <strong>sustainability reports centrally in the ESAP<\/strong>. This is intended to create <strong>uniform and transparent access<\/strong> to ESG data within the EU so that investors, authorities and other stakeholders can <strong>easily view and compare<\/strong> them. <\/li><li><strong>Digital accessibility &amp; machine readability<\/strong>: Sustainability information must be <strong>digitally available<\/strong> and machine-readable in accordance with the <strong>XBRL taxonomy<\/strong>. This facilitates the <strong>automated processing, analysis and comparability<\/strong> of the reports, especially for financial institutions and supervisory authorities that need to efficiently evaluate large amounts of sustainability data. <\/li><\/ul>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-557bcbb elementor-widget elementor-widget-heading\" data-id=\"557bcbb\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">4. What challenges and opportunities does the CSRD bring for companies?<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-733165b elementor-widget elementor-widget-heading\" data-id=\"733165b\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Potential challenges<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-bf50277 elementor-widget elementor-widget-text-editor\" data-id=\"bf50277\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<ul><li><strong>Increased administrative burden<\/strong>: Companies need to revise their <strong>internal processes<\/strong> and create <strong>new structures<\/strong> to implement <strong>sustainability reporting efficiently<\/strong>. This particularly affects <strong>data collection, analysis and reporting<\/strong>, which requires additional personnel and technical resources. <\/li><li><strong>Extended data requirements<\/strong>: The <strong>collection, validation and preparation<\/strong> of ESG data is not only becoming more complex, but also <strong>more extensive<\/strong>, as companies have to provide detailed information on <strong>environmental, social and governance aspects<\/strong>. In addition, they must ensure that the data collected is <strong>comprehensible, reliable and consistent<\/strong> in order to withstand the requirements of the audit. <\/li><li><strong>Rising external audit costs<\/strong>: As sustainability reports are subject to a <strong>mandatory external audit<\/strong>, the <strong>costs for auditing services<\/strong> are rising. Depending on the scope and complexity of the reporting, this can lead to <strong>significantly higher financial burdens<\/strong>, especially if the audit obligation is extended from <strong>&#8220;Limited Assurance&#8221; to &#8220;Reasonable Assurance&#8221;<\/strong>. <\/li><\/ul>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-e70cdfe elementor-widget elementor-widget-heading\" data-id=\"e70cdfe\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Opportunities through improved sustainability practices<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-be3e15d elementor-widget elementor-widget-text-editor\" data-id=\"be3e15d\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<ul><li><strong>Better access to capital markets<\/strong>: Investors are increasingly focusing on <strong>sustainable business models<\/strong> and prefer companies that pursue a <strong>clear ESG strategy<\/strong>. Therefore, <strong>transparent and compliant sustainability reporting<\/strong> can facilitate access to <strong>capital markets<\/strong> and at the same time increase <strong>attractiveness for sustainability-oriented investors<\/strong>. <\/li><li><strong>Competitive advantages<\/strong>: Companies with <strong>good ESG performance<\/strong> are becoming more attractive not only to <strong>investors<\/strong>, but also to <strong>customers, business partners and talents<\/strong>. Demonstrably <strong>responsible and sustainable corporate governance<\/strong> can <strong>strengthen<\/strong> the brand image, open up new business opportunities and <strong>improve customer loyalty in the long term<\/strong>. <\/li><li><strong>Risk management<\/strong>: By integrating <strong>sustainability strategies<\/strong>, companies can better identify, assess and minimize <strong>long-term risks<\/strong>. This particularly affects <strong>climate-related, regulatory and social risks<\/strong> that can affect business operations. An early adaptation to <strong>sustainable requirements<\/strong> helps to avoid future <strong>costs, penalties or reputational damage<\/strong>.  <\/li><\/ul>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-77478ba elementor-widget elementor-widget-heading\" data-id=\"77478ba\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">5. Where can I find further support for the implementation of the CSRD?<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-bb952d8 elementor-widget elementor-widget-heading\" data-id=\"bb952d8\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Assistance and guidelines for implementation<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-025fef8 elementor-widget elementor-widget-text-editor\" data-id=\"025fef8\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>There are numerous <strong>guidelines and tools<\/strong> to support companies in implementing the CSRD:<\/p>\n<ul>\n<li><strong>EU Commission<\/strong>: Official CSRD and ESRS requirements.<\/li>\n<li><b>EFRAG<\/b>: Offers numerous implementation guides.<\/li>\n<li><b>DNK<\/b>: The German Sustainability Code offers partly free support services.<\/li>\n<li><strong>Industry associations &amp; Chambers of Industry and Commerce<\/strong>: Webinars, checklists &amp; information events.<\/li>\n<li><a href=\"https:\/\/csr-tools.com\/nachhaltigkeitsbericht-template-fuer-kmus\/\">Sustainability report template for SMEs (ESRS VSME)<\/a> incl. <a href=\"https:\/\/csr-tools.com\/en\/vsme-data-point-list\/\">VSME data point list<\/a><\/li>\n<li><a href=\"https:\/\/csr-tools.com\/en\/materiality-analysis-template\/\">Excel template for carrying out the Materiality Assessment &amp; matrix<\/a><\/li>\n<li><strong><a href=\"https:\/\/csrd.substack.com\/\" target=\"_blank\" rel=\"noopener\">CSRD Compass Newsletter<\/a>:<\/strong> Get practical implementation tips every 2 weeks.<\/li>\n<\/ul>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-d7156fe elementor-widget elementor-widget-heading\" data-id=\"d7156fe\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Further reading and links<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-3b9b476 elementor-widget elementor-widget-text-editor\" data-id=\"3b9b476\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<ul><li><strong><a href=\"https:\/\/finance.ec.europa.eu\/capital-markets-union-and-financial-markets\/company-reporting-and-auditing\/company-reporting\/corporate-sustainability-reporting_en\" target=\"_blank\" rel=\"noopener\">EU Commission \u2013 Corporate Sustainability Reporting<\/a><\/strong><\/li><li><strong><a href=\"https:\/\/www.umweltbundesamt.de\/umweltberichterstattung-csr-richtlinie\" target=\"_blank\" rel=\"noopener\">German Environment Agency \u2013 Environmental reporting &amp; CSRD<\/a><\/strong><\/li><li><strong><a href=\"https:\/\/eur-lex.europa.eu\/legal-content\/DE\/ALL\/?uri=PI_COM:C(2023)5303\" target=\"_blank\" rel=\"noopener\">EU Commission <\/a><a href=\"https:\/\/www.umweltbundesamt.de\/umweltberichterstattung-csr-richtlinie\" target=\"_blank\" rel=\"noopener\">\u2013<\/a><a href=\"https:\/\/eur-lex.europa.eu\/legal-content\/DE\/ALL\/?uri=PI_COM:C(2023)5303\" target=\"_blank\" rel=\"noopener\"> Delegated Regulation on CSRD<\/a><\/strong><\/li><li><strong><a href=\"https:\/\/www.bmjv.de\/SharedDocs\/Downloads\/DE\/Gesetzgebung\/RegE\/RegE_CSRD_UmsG.pdf?__blob=publicationFile&amp;v=2\" target=\"_blank\" rel=\"noopener\">Draft law of the German implementation law on CSRD<\/a> <\/strong>(dated 03.09.2025)<\/li><\/ul>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-d75e242 elementor-cta--layout-image-above elementor-hidden-mobile elementor-cta--skin-classic elementor-animated-content elementor-bg-transform elementor-bg-transform-zoom-in elementor-widget elementor-widget-call-to-action\" data-id=\"d75e242\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"call-to-action.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-cta\">\n\t\t\t\t\t<div class=\"elementor-cta__bg-wrapper\">\n\t\t\t\t<div class=\"elementor-cta__bg elementor-bg\" style=\"background-image: url(https:\/\/csr-tools.eu\/wp-content\/uploads\/Untitled-design-2-1024x173.png);\" role=\"img\" aria-label=\"Untitled design (2)\"><\/div>\n\t\t\t\t<div class=\"elementor-cta__bg-overlay\"><\/div>\n\t\t\t<\/div>\n\t\t\t\t\t\t\t<div class=\"elementor-cta__content\">\n\t\t\t\t\n\t\t\t\t\t\t\t\t\t<h3 class=\"elementor-cta__title elementor-cta__content-item elementor-content-item\">\n\t\t\t\t\t\tSmart tools for your CSRD reporting!  \t\t\t\t\t<\/h3>\n\t\t\t\t\n\t\t\t\t\t\t\t\t\t<div class=\"elementor-cta__description elementor-cta__content-item elementor-content-item\">\n\t\t\t\t\t\tOur self-service solutions combine pragmatic simplicity with in-depth expert knowledge and make sustainability reporting quick and effective to implement.\n\n\ud83d\ude80 Discover the right CSR tools now!\t\t\t\t\t<\/div>\n\t\t\t\t\n\t\t\t\t\t\t\t\t\t<div class=\"elementor-cta__button-wrapper elementor-cta__content-item elementor-content-item \">\n\t\t\t\t\t<a class=\"elementor-cta__button elementor-button elementor-size-\" href=\"https:\/\/csr-tools.com\/en\/products-services\/\">\n\t\t\t\t\t\tLet's go!\t\t\t\t\t<\/a>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-967a14c elementor-widget elementor-widget-heading\" data-id=\"967a14c\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">6. Frequently Asked Questions (FAQ) <\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-37d5392 elementor-widget elementor-widget-n-accordion\" data-id=\"37d5392\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;default_state&quot;:&quot;all_collapsed&quot;,&quot;max_items_expended&quot;:&quot;one&quot;,&quot;n_accordion_animation_duration&quot;:{&quot;unit&quot;:&quot;ms&quot;,&quot;size&quot;:400,&quot;sizes&quot;:[]}}\" data-widget_type=\"nested-accordion.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"e-n-accordion\" aria-label=\"Accordion. Open links with Enter or Space, close with Escape, and navigate with Arrow Keys\">\n\t\t\t\t\t\t<details id=\"e-n-accordion-item-5850\" class=\"e-n-accordion-item\" >\n\t\t\t\t<summary class=\"e-n-accordion-item-title\" data-accordion-index=\"1\" tabindex=\"0\" aria-expanded=\"false\" aria-controls=\"e-n-accordion-item-5850\" >\n\t\t\t\t\t<span class='e-n-accordion-item-title-header'><div class=\"e-n-accordion-item-title-text\"> 1. What is the Corporate Sustainability Reporting Directive (CSRD)? <\/div><\/span>\n\t\t\t\t\t\t\t<span class='e-n-accordion-item-title-icon'>\n\t\t\t<span class='e-opened' ><i aria-hidden=\"true\" class=\"fas fa-minus\"><\/i><\/span>\n\t\t\t<span class='e-closed'><i aria-hidden=\"true\" class=\"fas fa-sort-down\"><\/i><\/span>\n\t\t<\/span>\n\n\t\t\t\t\t\t<\/summary>\n\t\t\t\t<div role=\"region\" aria-labelledby=\"e-n-accordion-item-5850\" class=\"elementor-element elementor-element-caed233 e-con-full e-flex e-con e-child\" data-id=\"caed233\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-a03a30e elementor-widget elementor-widget-text-editor\" data-id=\"a03a30e\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>The CSRD is a European directive that obliges companies to report on their sustainability strategy, environmental, social, and governance (ESG) aspects. It replaces the Non-Financial Reporting Directive (NFRD) and establishes extended reporting obligations. <\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/details>\n\t\t\t\t\t\t<details id=\"e-n-accordion-item-5851\" class=\"e-n-accordion-item\" >\n\t\t\t\t<summary class=\"e-n-accordion-item-title\" data-accordion-index=\"2\" tabindex=\"-1\" aria-expanded=\"false\" aria-controls=\"e-n-accordion-item-5851\" >\n\t\t\t\t\t<span class='e-n-accordion-item-title-header'><div class=\"e-n-accordion-item-title-text\"> 2. When does the CSRD apply? <\/div><\/span>\n\t\t\t\t\t\t\t<span class='e-n-accordion-item-title-icon'>\n\t\t\t<span class='e-opened' ><i aria-hidden=\"true\" class=\"fas fa-minus\"><\/i><\/span>\n\t\t\t<span class='e-closed'><i aria-hidden=\"true\" class=\"fas fa-sort-down\"><\/i><\/span>\n\t\t<\/span>\n\n\t\t\t\t\t\t<\/summary>\n\t\t\t\t<div role=\"region\" aria-labelledby=\"e-n-accordion-item-5851\" class=\"elementor-element elementor-element-d800ea4 e-con-full e-flex e-con e-child\" data-id=\"d800ea4\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-c40f8b2 elementor-widget elementor-widget-text-editor\" data-id=\"c40f8b2\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>Implementation will be staggered:<\/p><ul><li><strong>From 2024:<\/strong> Large listed companies (&gt;500 employees).<\/li><li><strong>From 2025:<\/strong> All other large companies.<\/li><li><strong>From 2026:<\/strong> Listed SMEs (with a possible deferral until 2028)<\/li><\/ul>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-71a4d91 elementor-widget elementor-widget-text-editor\" data-id=\"71a4d91\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><a href=\"https:\/\/csr-tools.com\/en\/blog-en\/csrd-implementation-in-germany-orientation-in-uncertain-times\/\" target=\"_blank\" rel=\"noopener\"><strong>Important new feature: Omnibus package to simplify sustainability reporting<\/strong><\/a><\/p><p>In November 2024, the European Commission announced the introduction of an omnibus package in the Budapest Declaration. This <a href=\"https:\/\/csr-tools.com\/en\/blog-en\/csrd-omnibus-what-the-eu-proposal-means-for-companies\/\">CSRD Omnibus Proposal<\/a> was published on February 26, 2025, and aims to <strong>better align<\/strong> the CSRD, the Corporate Sustainability Due Diligence Directive (CSDDD), and the EU Taxonomy, to <strong>simplify reporting obligations for companies and reduce bureaucratic hurdles.<\/strong> <\/p><p>It was also proposed to adjust the implementation deadlines and the thresholds that determine which companies are even subject to reporting requirements.<\/p><p>According to the Omnibus proposal, only the following companies would have to report:<\/p><ul><li><b>From 2024<\/b>: Large, capital market-oriented companies with more than 500 employees that are already affected by the NFRD.<\/li><li><b>From 2027<\/b>: All companies with more than 1,000 employees AND either have a balance sheet total of at least \u20ac25 million OR generate a turnover of over \u20ac50 million. <\/li><\/ul><div>However, the proposal still has to be accepted and implemented by the European Council.<\/div>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/details>\n\t\t\t\t\t\t<details id=\"e-n-accordion-item-5852\" class=\"e-n-accordion-item\" >\n\t\t\t\t<summary class=\"e-n-accordion-item-title\" data-accordion-index=\"3\" tabindex=\"-1\" aria-expanded=\"false\" aria-controls=\"e-n-accordion-item-5852\" >\n\t\t\t\t\t<span class='e-n-accordion-item-title-header'><div class=\"e-n-accordion-item-title-text\"> 3. Which companies must report under the CSRD? <\/div><\/span>\n\t\t\t\t\t\t\t<span class='e-n-accordion-item-title-icon'>\n\t\t\t<span class='e-opened' ><i aria-hidden=\"true\" class=\"fas fa-minus\"><\/i><\/span>\n\t\t\t<span class='e-closed'><i aria-hidden=\"true\" class=\"fas fa-sort-down\"><\/i><\/span>\n\t\t<\/span>\n\n\t\t\t\t\t\t<\/summary>\n\t\t\t\t<div role=\"region\" aria-labelledby=\"e-n-accordion-item-5852\" class=\"elementor-element elementor-element-b32c814 e-con-full e-flex e-con e-child\" data-id=\"b32c814\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-e4945ff elementor-widget elementor-widget-text-editor\" data-id=\"e4945ff\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>The CSRD affects:<\/p><ul><li>All listed companies (excluding micro-enterprises).<\/li><li>Large companies that meet two of the three criteria:<ul><li>Balance sheet total over \u20ac25 million<\/li><li>Turnover over \u20ac50 million<\/li><li>More than 250 employees<\/li><\/ul><\/li><\/ul>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/details>\n\t\t\t\t\t\t<details id=\"e-n-accordion-item-5853\" class=\"e-n-accordion-item\" >\n\t\t\t\t<summary class=\"e-n-accordion-item-title\" data-accordion-index=\"4\" tabindex=\"-1\" aria-expanded=\"false\" aria-controls=\"e-n-accordion-item-5853\" >\n\t\t\t\t\t<span class='e-n-accordion-item-title-header'><div class=\"e-n-accordion-item-title-text\"> 4. What is the double materiality approach? <\/div><\/span>\n\t\t\t\t\t\t\t<span class='e-n-accordion-item-title-icon'>\n\t\t\t<span class='e-opened' ><i aria-hidden=\"true\" class=\"fas fa-minus\"><\/i><\/span>\n\t\t\t<span class='e-closed'><i aria-hidden=\"true\" class=\"fas fa-sort-down\"><\/i><\/span>\n\t\t<\/span>\n\n\t\t\t\t\t\t<\/summary>\n\t\t\t\t<div role=\"region\" aria-labelledby=\"e-n-accordion-item-5853\" class=\"elementor-element elementor-element-3bba089 e-flex e-con-boxed e-con e-child\" data-id=\"3bba089\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-970599e elementor-widget elementor-widget-text-editor\" data-id=\"970599e\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>The CSRD requires reporting from two perspectives:<\/p><ol><li><strong>Financial materiality<\/strong> \u2192 How do sustainability issues affect the company?<\/li><li><strong>Impact materiality<\/strong> \u2192 How does the company affect the environment &amp; society?<\/li><\/ol>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/details>\n\t\t\t\t\t\t<details id=\"e-n-accordion-item-5854\" class=\"e-n-accordion-item\" >\n\t\t\t\t<summary class=\"e-n-accordion-item-title\" data-accordion-index=\"5\" tabindex=\"-1\" aria-expanded=\"false\" aria-controls=\"e-n-accordion-item-5854\" >\n\t\t\t\t\t<span class='e-n-accordion-item-title-header'><div class=\"e-n-accordion-item-title-text\"> 5. What information must companies disclose in their reports? <\/div><\/span>\n\t\t\t\t\t\t\t<span class='e-n-accordion-item-title-icon'>\n\t\t\t<span class='e-opened' ><i aria-hidden=\"true\" class=\"fas fa-minus\"><\/i><\/span>\n\t\t\t<span class='e-closed'><i aria-hidden=\"true\" class=\"fas fa-sort-down\"><\/i><\/span>\n\t\t<\/span>\n\n\t\t\t\t\t\t<\/summary>\n\t\t\t\t<div role=\"region\" aria-labelledby=\"e-n-accordion-item-5854\" class=\"elementor-element elementor-element-8582329 e-flex e-con-boxed e-con e-child\" data-id=\"8582329\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-7854c73 elementor-widget elementor-widget-text-editor\" data-id=\"7854c73\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>Companies must report on the following aspects:<\/p><ul><li><strong>Business model &amp; strategy<\/strong> in relation to sustainability.<\/li><li><strong>Governance structure<\/strong> and responsibility for ESG.<\/li><li><strong>Environmental impacts<\/strong> (e.g., CO\u2082 emissions, energy consumption).<\/li><li><strong>Social aspects<\/strong> (e.g., employee rights, diversity).<\/li><li><strong>Sustainability risks &amp; opportunities<\/strong> for the company.<\/li><\/ul>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/details>\n\t\t\t\t\t\t<details id=\"e-n-accordion-item-5855\" class=\"e-n-accordion-item\" >\n\t\t\t\t<summary class=\"e-n-accordion-item-title\" data-accordion-index=\"6\" tabindex=\"-1\" aria-expanded=\"false\" aria-controls=\"e-n-accordion-item-5855\" >\n\t\t\t\t\t<span class='e-n-accordion-item-title-header'><div class=\"e-n-accordion-item-title-text\"> 6. Which standards must be used for reporting? <\/div><\/span>\n\t\t\t\t\t\t\t<span class='e-n-accordion-item-title-icon'>\n\t\t\t<span class='e-opened' ><i aria-hidden=\"true\" class=\"fas fa-minus\"><\/i><\/span>\n\t\t\t<span class='e-closed'><i aria-hidden=\"true\" class=\"fas fa-sort-down\"><\/i><\/span>\n\t\t<\/span>\n\n\t\t\t\t\t\t<\/summary>\n\t\t\t\t<div role=\"region\" aria-labelledby=\"e-n-accordion-item-5855\" class=\"elementor-element elementor-element-99f1e23 e-flex e-con-boxed e-con e-child\" data-id=\"99f1e23\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-6a889c6 elementor-widget elementor-widget-text-editor\" data-id=\"6a889c6\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>Reporting must be carried out in accordance with the <strong>European Sustainability Reporting Standards (ESRS)<\/strong>, developed by the European Financial Reporting Advisory Group (EFRAG).<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/details>\n\t\t\t\t\t\t<details id=\"e-n-accordion-item-5856\" class=\"e-n-accordion-item\" >\n\t\t\t\t<summary class=\"e-n-accordion-item-title\" data-accordion-index=\"7\" tabindex=\"-1\" aria-expanded=\"false\" aria-controls=\"e-n-accordion-item-5856\" >\n\t\t\t\t\t<span class='e-n-accordion-item-title-header'><div class=\"e-n-accordion-item-title-text\"> 7. Where must the sustainability reports be published? <\/div><\/span>\n\t\t\t\t\t\t\t<span class='e-n-accordion-item-title-icon'>\n\t\t\t<span class='e-opened' ><i aria-hidden=\"true\" class=\"fas fa-minus\"><\/i><\/span>\n\t\t\t<span class='e-closed'><i aria-hidden=\"true\" class=\"fas fa-sort-down\"><\/i><\/span>\n\t\t<\/span>\n\n\t\t\t\t\t\t<\/summary>\n\t\t\t\t<div role=\"region\" aria-labelledby=\"e-n-accordion-item-5856\" class=\"elementor-element elementor-element-68af70a e-flex e-con-boxed e-con e-child\" data-id=\"68af70a\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-f3c93fa elementor-widget elementor-widget-text-editor\" data-id=\"f3c93fa\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>The CSRD requires that sustainability reports be integrated into the <strong>management report<\/strong> and made publicly available via the <strong>European Single Access Point (ESAP)<\/strong>.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/details>\n\t\t\t\t\t\t<details id=\"e-n-accordion-item-5857\" class=\"e-n-accordion-item\" >\n\t\t\t\t<summary class=\"e-n-accordion-item-title\" data-accordion-index=\"8\" tabindex=\"-1\" aria-expanded=\"false\" aria-controls=\"e-n-accordion-item-5857\" >\n\t\t\t\t\t<span class='e-n-accordion-item-title-header'><div class=\"e-n-accordion-item-title-text\"> 8. Is there a requirement for an external audit? <\/div><\/span>\n\t\t\t\t\t\t\t<span class='e-n-accordion-item-title-icon'>\n\t\t\t<span class='e-opened' ><i aria-hidden=\"true\" class=\"fas fa-minus\"><\/i><\/span>\n\t\t\t<span class='e-closed'><i aria-hidden=\"true\" class=\"fas fa-sort-down\"><\/i><\/span>\n\t\t<\/span>\n\n\t\t\t\t\t\t<\/summary>\n\t\t\t\t<div role=\"region\" aria-labelledby=\"e-n-accordion-item-5857\" class=\"elementor-element elementor-element-dd7b711 e-flex e-con-boxed e-con e-child\" data-id=\"dd7b711\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-1f70b1a elementor-widget elementor-widget-text-editor\" data-id=\"1f70b1a\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>Yes, sustainability reports must be <strong>externally audited<\/strong>. Initially, <strong>&#8220;limited assurance&#8221;<\/strong> (restricted audit) is sufficient, but in the long term, <strong>&#8220;reasonable assurance&#8221;<\/strong> (full audit) is to be introduced. <\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/details>\n\t\t\t\t\t\t<details id=\"e-n-accordion-item-5858\" class=\"e-n-accordion-item\" >\n\t\t\t\t<summary class=\"e-n-accordion-item-title\" data-accordion-index=\"9\" tabindex=\"-1\" aria-expanded=\"false\" aria-controls=\"e-n-accordion-item-5858\" >\n\t\t\t\t\t<span class='e-n-accordion-item-title-header'><div class=\"e-n-accordion-item-title-text\"> 9. What penalties apply for non-compliance with the CSRD? <\/div><\/span>\n\t\t\t\t\t\t\t<span class='e-n-accordion-item-title-icon'>\n\t\t\t<span class='e-opened' ><i aria-hidden=\"true\" class=\"fas fa-minus\"><\/i><\/span>\n\t\t\t<span class='e-closed'><i aria-hidden=\"true\" class=\"fas fa-sort-down\"><\/i><\/span>\n\t\t<\/span>\n\n\t\t\t\t\t\t<\/summary>\n\t\t\t\t<div role=\"region\" aria-labelledby=\"e-n-accordion-item-5858\" class=\"elementor-element elementor-element-9fd43a4 e-flex e-con-boxed e-con e-child\" data-id=\"9fd43a4\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-96237f4 elementor-widget elementor-widget-text-editor\" data-id=\"96237f4\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>Companies that fail to meet the reporting obligations must expect <strong>fines or sanctions<\/strong> imposed by the respective national authorities.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/details>\n\t\t\t\t\t\t<details id=\"e-n-accordion-item-5859\" class=\"e-n-accordion-item\" >\n\t\t\t\t<summary class=\"e-n-accordion-item-title\" data-accordion-index=\"10\" tabindex=\"-1\" aria-expanded=\"false\" aria-controls=\"e-n-accordion-item-5859\" >\n\t\t\t\t\t<span class='e-n-accordion-item-title-header'><div class=\"e-n-accordion-item-title-text\"> 10. What are the benefits of the CSRD for companies? <\/div><\/span>\n\t\t\t\t\t\t\t<span class='e-n-accordion-item-title-icon'>\n\t\t\t<span class='e-opened' ><i aria-hidden=\"true\" class=\"fas fa-minus\"><\/i><\/span>\n\t\t\t<span class='e-closed'><i aria-hidden=\"true\" class=\"fas fa-sort-down\"><\/i><\/span>\n\t\t<\/span>\n\n\t\t\t\t\t\t<\/summary>\n\t\t\t\t<div role=\"region\" aria-labelledby=\"e-n-accordion-item-5859\" class=\"elementor-element elementor-element-3b2153f e-flex e-con-boxed e-con e-child\" data-id=\"3b2153f\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-fe5fa21 elementor-widget elementor-widget-text-editor\" data-id=\"fe5fa21\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<ul><li><strong>Increased transparency<\/strong> towards investors &amp; stakeholders.<\/li><li><strong>Competitive advantages<\/strong> through sustainable corporate governance.<\/li><li><strong>Better access to financing<\/strong>, as ESG factors are becoming increasingly important for investors.<\/li><li><strong>Optimization of internal processes<\/strong> through structured ESG strategies.<\/li><\/ul>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/details>\n\t\t\t\t\t\t<details id=\"e-n-accordion-item-58510\" class=\"e-n-accordion-item\" >\n\t\t\t\t<summary class=\"e-n-accordion-item-title\" data-accordion-index=\"11\" tabindex=\"-1\" aria-expanded=\"false\" aria-controls=\"e-n-accordion-item-58510\" >\n\t\t\t\t\t<span class='e-n-accordion-item-title-header'><div class=\"e-n-accordion-item-title-text\"> 11. Is there support for companies in implementing the CSRD? <\/div><\/span>\n\t\t\t\t\t\t\t<span class='e-n-accordion-item-title-icon'>\n\t\t\t<span class='e-opened' ><i aria-hidden=\"true\" class=\"fas fa-minus\"><\/i><\/span>\n\t\t\t<span class='e-closed'><i aria-hidden=\"true\" class=\"fas fa-sort-down\"><\/i><\/span>\n\t\t<\/span>\n\n\t\t\t\t\t\t<\/summary>\n\t\t\t\t<div role=\"region\" aria-labelledby=\"e-n-accordion-item-58510\" class=\"elementor-element elementor-element-2ecc4e1 e-flex e-con-boxed e-con e-child\" data-id=\"2ecc4e1\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-d0a4f8e elementor-widget elementor-widget-text-editor\" data-id=\"d0a4f8e\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>Yes, there are numerous <strong>guidelines &amp; consulting options<\/strong>, including:<\/p><ul><li><strong>Official EU guidelines &amp; ESRS standards<\/strong>: The <strong>European Commission and EFRAG<\/strong> provide detailed specifications to correctly implement the CSRD requirements.<\/li><li><strong>Industry associations &amp; Chambers of Commerce<\/strong>: Many <strong>Chambers of Industry and Commerce as well as professional associations<\/strong> offer <strong>webinars, checklists, and practical guides<\/strong> to specifically support companies in their implementation.<\/li><li><strong><a href=\"https:\/\/csr-tools.com\/en\/products-services\/\" target=\"_new\" rel=\"noopener\">CSR Tools Solutions<\/a><\/strong>: Digital tools for <strong>automated sustainability reporting<\/strong> that help companies to <strong>efficiently collect and manage ESG data and create CSRD-compliant reports<\/strong>.<\/li><\/ul>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/details>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-aa6b952 e-flex e-con-boxed e-con e-parent\" data-id=\"aa6b952\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-f94cf2e elementor-widget elementor-widget-heading\" data-id=\"f94cf2e\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">7. blog posts on CSRD<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-d56039d e-con-full e-flex e-con e-child\" data-id=\"d56039d\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-3c332fc elementor-align-center elementor-widget elementor-widget-button\" data-id=\"3c332fc\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<div class=\"elementor-button-wrapper\">\n\t\t\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-sm\" href=\"https:\/\/csr-tools.com\/blog\/csrd\/\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t<span class=\"elementor-button-icon\">\n\t\t\t\t<i aria-hidden=\"true\" class=\"far fa-newspaper\"><\/i>\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\">Read all blog posts<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-3345857b e-flex e-con-boxed e-con e-parent\" data-id=\"3345857b\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-36dc8268 elementor-widget elementor-widget-html\" data-id=\"36dc8268\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<iframe src=\"https:\/\/csrd.substack.com\/embed\" width=\"480\" height=\"320\" style=\"border:1px solid #EEE; background:white;\" frameborder=\"0\" scrolling=\"no\"><\/iframe>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"<p>CSRD &#8211; short and to the point The Corporate Sustainability Reporting Directive (CSRD) is an EU directive that obliges numerous [&hellip;]<\/p>\n","protected":false},"author":3,"featured_media":4797,"parent":0,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"site-sidebar-layout":"no-sidebar","site-content-layout":"page-builder","ast-site-content-layout":"full-width-container","site-content-style":"default","site-sidebar-style":"default","ast-global-header-display":"","ast-banner-title-visibility":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"disabled","ast-breadcrumbs-content":"","ast-featured-img":"disabled","footer-sml-layout":"","ast-disable-related-posts":"","theme-transparent-header-meta":"","adv-header-id-meta":"","stick-header-meta":"","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"set","ast-page-background-enabled":"default","ast-page-background-meta":{"desktop":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"ast-content-background-meta":{"desktop":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"footnotes":""},"class_list":["post-4831","page","type-page","status-publish","has-post-thumbnail","hentry"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v28.5 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>CSRD - CSR Tools<\/title>\n<meta name=\"description\" content=\"Everything you need to know about CSRD. 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