{"id":3597,"date":"2023-08-19T01:44:52","date_gmt":"2023-08-18T23:44:52","guid":{"rendered":"https:\/\/csr-tools.com\/uncategorized\/corporate-sustainability-reporting-directive-csrd-explained-simply\/"},"modified":"2025-08-17T22:07:58","modified_gmt":"2025-08-17T20:07:58","slug":"corporate-sustainability-reporting-directive-csrd-explained-simply","status":"publish","type":"post","link":"https:\/\/csr-tools.eu\/en\/blog-en\/corporate-sustainability-reporting-directive-csrd-explained-simply\/","title":{"rendered":"Corporate Sustainability Reporting Directive (CSRD) explained simply"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-post\" data-elementor-id=\"3597\" class=\"elementor elementor-3597 elementor-374\" data-elementor-post-type=\"post\">\n\t\t\t\t<div class=\"elementor-element elementor-element-0a016fc e-flex e-con-boxed e-con e-parent\" data-id=\"0a016fc\" 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-d514a48 elementor-widget elementor-widget-text-editor\" data-id=\"d514a48\" 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><span style=\"text-decoration: underline;\"><strong>Important note (26.02.2025):<\/strong><\/span> <br \/>Some details of this article may be outdated due to the <strong>current EU omnibus proposal<\/strong>. This applies in particular to the <strong>scope<\/strong> and <strong>deadlines<\/strong> of the CSRD. For up-to-date information and implications for companies, please read our blog post on CSRD Omnibus: <a href=\"https:\/\/csr-tools.com\/en\/?p=5482\">CSRD Omnibus &#8211; What the EU proposal means for companies.<\/a> All other content remains valid.  <\/p>\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<section class=\"elementor-section elementor-top-section elementor-element elementor-element-17949999 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"17949999\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-3022f054\" data-id=\"3022f054\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-3b73de42 elementor-widget elementor-widget-text-editor\" data-id=\"3b73de42\" 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>In our fast-paced business world, sustainability reporting is becoming increasingly relevant. It is no longer just a trend, but a decisive factor in creating trust between companies and stakeholders and avoiding greenwashing<a href=\"https:\/\/csr-tools.com\/en\/blog-en\/green-claims-checklist-for-avoiding-greenwashing\/\">(see Green Claims Directive<\/a>). The <a href=\"https:\/\/csr-tools.com\/en\/csrd-knowledge\/\">Corporate Sustainability Reporting Directive<\/a> (CSRD for short) is a key instrument in this regard. But what is actually behind these four letters? This article explains CSRD in simple terms.    <\/p>\n\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-5767e15 elementor-widget elementor-widget-heading\" data-id=\"5767e15\" 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\">Why is sustainability reporting mandatory?<span style=\"background-color: var(--ast-global-color-5);color: var(--ast-global-color-3);font-size: 2.66667rem;font-style: inherit\"><\/span><\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-db29a9e elementor-widget elementor-widget-text-editor\" data-id=\"db29a9e\" 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><span style=\"font-style: inherit; font-weight: inherit; background-color: var(--ast-global-color-5); color: var(--ast-global-color-3);\">Before we go into detail, let&#8217;s take a look back. The introduction of the CSRD and the   <\/span><a style=\"font-style: inherit; font-weight: inherit;\" href=\"https:\/\/csr-tools.com\/en\/blog-en\/eu-taxonomy-csrd-what-companies-need-to-know\/\">EU Taxonomy Regulation<\/a><span style=\"font-style: inherit; font-weight: inherit; background-color: var(--ast-global-color-5); color: var(--ast-global-color-3);\">  are due to the growing awareness of sustainable business practices and the urgency of the climate crisis. The European Union recognized the need to regulate companies in terms of sustainability reporting in order to ensure transparency and comparability. The aim is to strengthen the European single market for sustainable investment and increase public confidence in business.  <\/span><\/p>\n\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-748b7a4 elementor-widget elementor-widget-heading\" data-id=\"748b7a4\" 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\">What exactly is the CSRD?<span style=\"background-color: var(--ast-global-color-5);color: var(--ast-global-color-3);font-size: 2.66667rem;font-style: inherit\"><\/span><\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-b7d573f elementor-widget elementor-widget-text-editor\" data-id=\"b7d573f\" 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><span style=\"font-style: inherit; font-weight: inherit; background-color: var(--ast-global-color-5); color: var(--ast-global-color-3);\">The <\/span><a style=\"font-style: inherit; font-weight: inherit;\" href=\"https:\/\/csr-tools.com\/en\/blog-en\/csrd-explained-in-under-100-words\/\">CSRD<\/a><span style=\"font-style: inherit; font-weight: inherit; background-color: var(--ast-global-color-5); color: var(--ast-global-color-3);\">  specifies what information companies must share on the environment, social issues, human rights and corporate governance. This information should cover the company&#8217;s short, medium and long-term plans for the future. The CSRD sets higher requirements than the previous regulation known as the NFRD (Non-Financial Reporting Directive), which was implemented in Germany as the CSR Directive Implementation Act (CSR-RUG), and replaces it.  <\/span><\/p>\n\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-8a35d75 elementor-widget elementor-widget-heading\" data-id=\"8a35d75\" 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\">CSRD in figures<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t<div class=\"elementor-element elementor-element-034d581 e-flex e-con-boxed e-con e-parent\" data-id=\"034d581\" 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-5480fb4 e-con-full e-flex e-con e-child\" data-id=\"5480fb4\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-0d1ceca elementor-widget elementor-widget-counter\" data-id=\"0d1ceca\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"counter.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-counter\">\n\t\t\t<div class=\"elementor-counter-title\">Companies affected in Europe<\/div>\t\t\t<div class=\"elementor-counter-number-wrapper\">\n\t\t\t\t<span class=\"elementor-counter-number-prefix\"><\/span>\n\t\t\t\t<span class=\"elementor-counter-number\" data-duration=\"2000\" data-to-value=\"50000\" data-from-value=\"0\" data-delimiter=\",\">0<\/span>\n\t\t\t\t<span class=\"elementor-counter-number-suffix\"><\/span>\n\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-cf38c33 e-con-full e-flex e-con e-child\" data-id=\"cf38c33\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-63e2d61 elementor-widget elementor-widget-counter\" data-id=\"63e2d61\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"counter.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-counter\">\n\t\t\t<div class=\"elementor-counter-title\">German companies concerned<\/div>\t\t\t<div class=\"elementor-counter-number-wrapper\">\n\t\t\t\t<span class=\"elementor-counter-number-prefix\"><\/span>\n\t\t\t\t<span class=\"elementor-counter-number\" data-duration=\"2000\" data-to-value=\"15000\" data-from-value=\"0\" data-delimiter=\",\">0<\/span>\n\t\t\t\t<span class=\"elementor-counter-number-suffix\"><\/span>\n\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-6f9c429 e-con-full e-flex e-con e-child\" data-id=\"6f9c429\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-c09d3f4 elementor-widget elementor-widget-counter\" data-id=\"c09d3f4\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"counter.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-counter\">\n\t\t\t<div class=\"elementor-counter-title\">First reporting year<\/div>\t\t\t<div class=\"elementor-counter-number-wrapper\">\n\t\t\t\t<span class=\"elementor-counter-number-prefix\"><\/span>\n\t\t\t\t<span class=\"elementor-counter-number\" data-duration=\"500\" data-to-value=\"2024\" data-from-value=\"0\">0<\/span>\n\t\t\t\t<span class=\"elementor-counter-number-suffix\"><\/span>\n\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\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-f15dfed elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"f15dfed\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-6ae5516\" data-id=\"6ae5516\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-127a505 elementor-widget elementor-widget-heading\" data-id=\"127a505\" 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\">What are the core elements of the CSRD report?\n<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-c291a37 elementor-widget elementor-widget-text-editor\" data-id=\"c291a37\" 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 Corporate Sustainability Reporting Directive divides sustainability reporting into three different areas:<\/p>\n<ol>\n<li><strong>Environment<\/strong>: This includes topics such as climate change, resource use and biodiversity.<\/li>\n<li><strong>Social<\/strong>: This includes social relations, human rights and the treatment of employees.<\/li>\n<li><strong>Governance<\/strong>: This relates to corporate governance, anti-corruption measures and tax transparency, among other things.<\/li>\n<\/ol>\n<p>A central point of the CSRD is the <a href=\"https:\/\/csr-tools.com\/en\/blog-en\/double-materiality-double-materiality-explained-simply\/\">principle of &#8220;<\/a> double materiality&#8221;. This means that two perspectives are combined: one on the actual impact (impact materiality) and one on the financial significance (financial materiality). A sustainability issue is therefore particularly important if it is important from one of these two perspectives &#8211; or even from both. To determine this, a <a href=\"https:\/\/csr-tools.com\/en\/materiality-analysis\/\">double materiality analysis<\/a> is required.   <\/p>\n\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-d225eee elementor-widget elementor-widget-html\" data-id=\"d225eee\" 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<style>.csrd-widget {\n    display: flex;\n    justify-content: space-between;\n    padding: 10px;\n    background-color: #F5FFEA;\n    color: #000;\n    border-radius: 10px;\n  }\n\n  .csrd-widget-content {\n    width: 60%;\n    padding: 20px;\n  }\n\n  .csrd-widget-content h2 {\n    color: #000;\n    font-size: 32px;\n  }\n\n  .csrd-widget-image {\n    width: 40%;\n    padding: 10px;\n    display: flex;\n    align-items: center; \/* Damit das Bild vertikal zentriert wird *\/\n  }\n\n  .csrd-widget-image img {\n      max-height: 100%;\n      width: calc(100%); \/* Ber\u00fccksichtigt den 5px Padding auf jeder Seite *\/\n    border-radius: 10px;\n  }\n\n  .csrd-button {\n    padding: 10px 20px;\n    background-color: #27963C;\n    color: #FFF;\n    border: none;\n    cursor: pointer;\n    border-radius: 5px;\n    margin-top: 15px;\n    text-decoration: none;\n  }\n\n  @media (max-width: 768px) {\n    .csrd-widget {\n      flex-direction: column;\n    }\n\n    .csrd-widget-content, .csrd-widget-image {\n      width: 100%;\n      padding: 10px;\n    }\n    \n    .csrd-widget-image {\n    order: -1; \/* Das Bild wird an den Anfang gesetzt *\/\n    }\n  }\n<\/style><div class=\"csrd-widget\"><div class=\"csrd-widget-content\"><h2>ESRS VSME Berichtsvorlage<\/h2><p>Diese Nachhaltigkeitsbericht-Template (als Word Datei) ist f\u00fcr Unternehmen geeignet, die nach dem freiwilligen ESRS VSME-Standard berichten m\u00f6chten.<\/p><a href=\"https:\/\/csr-tools.com\/en\/sustainability-report-template-for-smes\/\" class=\"csrd-button\">Mehr erfahren<\/a><\/div><div class=\"csrd-widget-image\"><img decoding=\"async\" src=\"https:\/\/csr-tools.com\/wp-content\/uploads\/Nachhaltigkeitsbericht-Vorlage-CSRD-ESRS.png\"><\/div><\/div>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-2f4d9c1 elementor-widget elementor-widget-text-editor\" data-id=\"2f4d9c1\" 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<h3 class=\"wp-block-heading\"><span style=\"color: var(--ast-global-color-3); font-size: 1.77778rem; font-style: inherit; background-color: var(--ast-global-color-5);\">What must be included in the sustainability report to fulfill the CSRD requirements?<\/span><\/h3>\n<p>The following information must be included in sustainability reporting in accordance with the CSRD requirements. A description of&#8230; <\/p>\n<ol>\n<li style=\"list-style-type: none;\">\n<ol>\n<li>the company&#8217;s business model and strategy<\/li>\n<li>the sustainability targets set for the company<\/li>\n<li>what tasks the company management and supervisory bodies have with regard to sustainability issues and what knowledge they have in this regard<\/li>\n<li>the company&#8217;s strategies and principles with regard to sustainability issues<\/li>\n<li>the incentive systems linked to the sustainability goals<\/li>\n<li>the due diligence process how the company ensures that it acts sustainably<\/li>\n<li>negative CSR impacts that arise or may arise from business operations and their value chain<\/li>\n<li>the measures taken by the company in relation to these negative impacts and their effectiveness<\/li>\n<li>the company&#8217;s main risks with regard to sustainability<\/li>\n<li>other indicators that are relevant to the required disclosures. Where applicable, information on the company&#8217;s activities and its value chain is presented transparently, including products and services, business relationships and the supply chain. <\/li>\n<\/ol>\n<\/li>\n<\/ol>\n<h2 class=\"wp-block-heading\">Who is affected by the CSRD? And when does the regulation come into force? <\/h2>\n<p>The <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\">new EU directive on CSRD reporting<\/a> must be transposed into national law by Germany and all other EU member states in the coming months. In the future, significantly more companies will be affected by the CSRD reporting obligation than before, as in addition to large companies, small and medium-sized enterprises (SMEs) will also be affected, provided they are capital market-oriented and, under certain conditions, non-European companies. In Germany alone, around 15,000 companies will be affected. Across Europe, around 50,000 companies will be affected.   <\/p>\n<h3 class=\"wp-block-heading\">Which companies are affected by the CSRD?<\/h3>\n<p>The Corporate Sustainability Reporting Directive comes into force in stages. The criteria will be gradually adapted over the coming years. Every year, more companies are affected and must prepare a sustainability report in accordance with the <a href=\"https:\/\/csr-tools.com\/en\/?page_id=5120\">European Sustainability Reporting Standards (ESRS)<\/a>. Specifically, the following companies are required to report (incl. CSRD timeline):   <\/p>\n<ul>\n<li style=\"list-style-type: none;\">\n<ul>\n<li><strong>Large companies <\/strong>(regardless of capital market orientation) <strong>from<\/strong> <strong>2025<\/strong> (large companies with more than 500 employees from 2024) that meet two of the following three criteria\n<ul>\n<li style=\"list-style-type: none;\"> <\/li>\n<\/ul>\n<ul>\n<li style=\"list-style-type: none;\">\n<ul>\n<li>Balance sheet total of more than EUR 25 million (increase in the threshold due to <a href=\"https:\/\/eur-lex.europa.eu\/legal-content\/DE\/TXT\/?uri=PI_COM%3AC%282023%297020\" target=\"_blank\" rel=\"noopener\">EU regulation<\/a>)<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<ul>\n<li style=\"list-style-type: none;\">\n<ul>\n<li>Turnover greater than EUR 50 million (increase in the threshold)<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<ul>\n<li style=\"list-style-type: none;\">\n<ul>\n<li>Over 250 employees<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<ul>\n<li style=\"list-style-type: none;\">\n<ul>\n<li><strong>Capital market-oriented small and medium-sized enterprises (SMEs)<\/strong> as of <strong>2026<\/strong><\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<ul>\n<li style=\"list-style-type: none;\">\n<ul>\n<li><strong>Non-European companies <\/strong>from <strong>2028<\/strong> onwards that generate a turnover of over 150 million in the EU and have at least one subsidiary or branch in the EU<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n\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-e330d46 elementor-widget elementor-widget-html\" data-id=\"e330d46\" 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<style>.csrd-widget {\n    display: flex;\n    justify-content: space-between;\n    padding: 10px;\n    background-color: #27963C;\n    color: #fff;\n    border-radius: 10px;\n  }\n\n  .csrd-widget-content {\n    width: 60%;\n    padding: 20px;\n  }\n\n  .csrd-widget-content h2 {\n    color: #fff;\n    font-size: 32px;\n  }\n\n  .csrd-widget-image {\n    width: 40%;\n    padding: 10px;\n    display: flex;\n    align-items: center; \/* Damit das Bild vertikal zentriert wird *\/\n  }\n\n  .csrd-widget-image img {\n      max-height: 100%;\n      width: calc(100%); \/* Ber\u00fccksichtigt den 5px Padding auf jeder Seite *\/\n    border-radius: 10px;\n  }\n\n  .csrd-button {\n    padding: 10px 20px;\n    background-color: #fff;\n    color: #000;\n    border: none;\n    cursor: pointer;\n    border-radius: 5px;\n    margin-top: 15px;\n    text-decoration: none;\n  }\n\n  @media (max-width: 768px) {\n    .csrd-widget {\n      flex-direction: column;\n    }\n\n    .csrd-widget-content, .csrd-widget-image {\n      width: 100%;\n      padding: 10px;\n    }\n    \n    .csrd-widget-image {\n    order: -1; \/* Das Bild wird an den Anfang gesetzt *\/\n    }\n  }\n<\/style><div class=\"csrd-widget\"><div class=\"csrd-widget-content\"><h2>CSRD Sofort-Check<\/h1><p>M\u00f6chten Sie erfahren ob Ihr Unternehmen von der CSRD betroffen ist? F\u00fchren Sie unseren kostenlosen Sofort-Check durch und erhalten Sie unmittelbar Ihr Ergebnis.<\/p><a href=\"https:\/\/csr-tools.com\/en\/csrd-instant-check\/\" class=\"csrd-button\">Zum Sofort-Check<\/a><\/div><div class=\"csrd-widget-image\"><img decoding=\"async\" src=\"https:\/\/csr-tools.com\/wp-content\/uploads\/2023\/08\/CSRD-Relevanz-Check%E2%80%8B-1.webp\"><\/div><\/div>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-66bf528 elementor-widget elementor-widget-text-editor\" data-id=\"66bf528\" 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><span style=\"color: var(--ast-global-color-3); font-family: Inter, sans-serif; font-size: 1.77778rem; font-style: inherit; font-weight: 600; background-color: var(--ast-global-color-5);\">Which companies are NOT affected by sustainability reporting?<\/span><\/p>\n<p>The following companies are not obliged to prepare and publish a CSRD report:<\/p>\n<ul>\n<li style=\"list-style-type: none;\">\n<ul>\n<li><strong>SMEs<\/strong> that are below the requirements of large companies and are not capital market-oriented, i.e. most smaller limited liability companies and partnerships<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<ul>\n<li style=\"list-style-type: none;\">\n<ul>\n<li><strong>Capital market-oriented micro-enterprises.  <\/strong>Companies are defined as micro-enterprises if they fulfill at least two of the three characteristics on the balance sheet date:\n<ul>\n<li style=\"list-style-type: none;\"> <\/li>\n<\/ul>\n<ul>\n<li style=\"list-style-type: none;\">\n<ul>\n<li>Balance sheet total below 450,000 euros (increase in the threshold value)<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<ul>\n<li style=\"list-style-type: none;\">\n<ul>\n<li>Turnover less than 900,000 euros (increase in the threshold value)<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<ul>\n<li style=\"list-style-type: none;\">\n<ul>\n<li>Maximum average of 10 employees in the financial year<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<ul>\n<li style=\"list-style-type: none;\">\n<ul>\n<li><strong>Non-European companies<\/strong>, unless they exceed the requirements (see above).<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<h3>What does capital market-oriented mean?<\/h3>\n<p>Capital market-oriented generally means that shares in the company are traded on an organized market, e.g. a stock exchange. This usually applies to stock corporations (AG), partnerships limited by shares (KGaA) and European stock corporations (SE) and not to a GmbH or a partnership. <\/p>\n<h3>Can I exempt my company from the reporting obligation?<\/h3>\n<p>Exemption is theoretically possible on a temporary basis during a transitional period until 2028. Capital market-oriented SMEs can apply for this opt-out. The exemption from the CSRD reporting obligation for subsidiaries by means of an overarching CSRD report of the group should no longer apply to capital market-oriented subsidiaries.  <\/p>\n<h3 style=\"font-size: 1.77778rem; font-style: normal; color: #4f5655;\">Can a company also report voluntarily in accordance with CSRD?<\/h3>\n<p style=\"font-style: normal; font-weight: 400; font-size: 18px;\">Yes, EFRAG has created a greatly simplified <a href=\"https:\/\/csr-tools.com\/en\/?p=4547\">VSME standard<\/a> for SMEs that wish to report voluntarily. With significantly fewer disclosure requirements, many customization options and no obligation to carry out the <a href=\"https:\/\/csr-tools.com\/en\/blog-en\/csrd-materiality-analysis-strategic-tool-for-companies\/\">double materiality analysis<\/a>, the VSME report can be mastered with manageable effort. <\/p>\n<h2>How can I prepare my company for the CSRD Report?<\/h2>\n<p>Implementing CSRD requirements requires both strategic and operational thinking. Some steps to prepare could be: <\/p>\n<ol>\n<li style=\"list-style-type: none;\">\n<ol>\n<li><strong>Formation of a CSRD team<\/strong>: Consisting of members from various departments such as Finance, Human Resources, Supply Chain and Environmental Management.<\/li>\n<li><strong style=\"font-style: inherit; background-color: var(--ast-global-color-5); color: var(--ast-global-color-3);\">Use of CSR tools<\/strong><span style=\"font-style: inherit; font-weight: inherit; background-color: var(--ast-global-color-5); color: var(--ast-global-color-3);\">There are specialized software solutions that support the <a href=\"https:\/\/csr-tools.com\/en\/blog-en\/create-a-materiality-analysis-according-to-csrd-in-4-steps\/\">analysis of double materiality<\/a> or tools that can help with data collection and analysis. We have created a CSRD tool overview and a list of the <a href=\"https:\/\/csr-tools.com\/en\/blog-en\/top-8-esg-software-solutions-for-more-sustainability-in-2024\/\">top 8 ESG software solutions<\/a>. <\/span><\/li>\n<li><strong style=\"font-style: inherit; background-color: var(--ast-global-color-5); color: var(--ast-global-color-3);\">Consulting and training<\/strong><span style=\"font-style: inherit; font-weight: inherit; background-color: var(--ast-global-color-5); color: var(--ast-global-color-3);\"><a href=\"https:\/\/csr-tools.com\/en\/blog-en\/csrd-trainings-the-10-best-trainings-for-you\/\">CSRD training courses<\/a> and <a href=\"https:\/\/csr-tools.com\/en\/materiality-analysis-workshop-4h\/\">workshops<\/a> help to better understand the requirements and implement them effectively. However, hiring external <a href=\"https:\/\/csr-tools.com\/en\/blog-en\/best-csrd-consulting-large-consulting-firms-vs-freelancers\/\">CSRD consultants or freelancers<\/a> is also a popular way of mastering CSRD. <\/span><\/li>\n<\/ol>\n<\/li>\n<\/ol>\n<p>A <a href=\"https:\/\/csr-tools.com\/en\/blog-en\/csrd-reporting-pwc-study-reveals-the-most-popular-software\/\">recent PwC study<\/a> analyzes the status quo of companies with regard to their CSRD efforts and examines which CSR software solutions are used most frequently.<\/p>\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<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t<div class=\"elementor-element elementor-element-1ce57097 e-flex e-con-boxed e-con e-parent\" data-id=\"1ce57097\" 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-5885104a elementor-widget elementor-widget-html\" data-id=\"5885104a\" 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<style>.csrd-widget {\n    display: flex;\n    justify-content: space-between;\n    padding: 10px;\n    background-color: #27963C;\n    color: #fff;\n    border-radius: 10px;\n  }\n\n  .csrd-widget-content {\n    width: 65%;\n    padding: 20px;\n  }\n\n  .csrd-widget-content h2 {\n    color: #fff;\n    font-size: 32px;\n  }\n\n  .csrd-widget-image {\n    width: 35%;\n    padding: 10px;\n    display: flex;\n    align-items: center; \/* Damit das Bild vertikal zentriert wird *\/\n  }\n\n  .csrd-widget-image img {\n    max-width: 100%;\n    height: calc(100%); \/* Ber\u00fccksichtigt den 5px Padding auf jeder Seite *\/\n    border-radius: 10px;\n  }\n\n  .csrd-button {\n    padding: 10px 20px;\n    background-color: #fff;\n    color: #000;\n    border: none;\n    cursor: pointer;\n    border-radius: 5px;\n    margin-top: 15px;\n    text-decoration: none;\n  }\n\n  @media (max-width: 768px) {\n    .csrd-widget {\n      flex-direction: column;\n    }\n\n    .csrd-widget-content, .csrd-widget-image {\n      width: 100%;\n      padding: 10px;\n    }\n    \n    .csrd-widget-image {\n    order: -1; \/* Das Bild wird an den Anfang gesetzt *\/\n    }\n  }\n<\/style><div class=\"csrd-widget\"><div class=\"csrd-widget-content\"><h2>CSRD Tool \u00dcbersicht<\/h1><p>M\u00f6chten Sie einen umfassenden \u00dcberblick der verschiedenen Softwarel\u00f6sungen erhalten, um Ihr CSRD Reporting zu professionalisieren?<\/p><a href=\"https:\/\/csr-tools.com\/en\/csr-tool-overview\/\" class=\"csrd-button\">Zur Tool-\u00dcbersicht<\/a><\/div><div class=\"csrd-widget-image\"><img decoding=\"async\" src=\"https:\/\/csr-tools.com\/wp-content\/uploads\/2023\/08\/pexels-photomix-company-106344-scaled.webp\" alt=\"CSRD Tool-\u00dcbersicht\"><\/div><\/div>\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-a30229a e-flex e-con-boxed e-con e-parent\" data-id=\"a30229a\" 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-b7c742b elementor-widget elementor-widget-text-editor\" data-id=\"b7c742b\" 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 style=\"font-size: 18px; font-style: normal; font-weight: 400;\"><span style=\"color: var(--ast-global-color-3); font-family: Inter, sans-serif; font-size: 2.66667rem; font-style: inherit; font-weight: 600; background-color: var(--ast-global-color-5);\">Summary and outlook<\/span><\/p>\n<p><span style=\"font-style: inherit; font-weight: inherit; text-align: var(--text-align); background-color: var(--ast-global-color-5); color: var(--ast-global-color-3);\">The Corporate Sustainability Reporting Directive (CSRD) marks an important step towards more transparent and responsible corporate governance in Europe. Like all innovations, this additional reporting requirement will bring new challenges for companies. Companies that care about values and have a strong forward-thinking management team will see these requirements as an opportunity. As an opportunity to position the company as a &#8220;green leader&#8221; in its industry and thus remain relevant not only for employees, but also for customers and investors in the long term.   <\/span><\/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<div class=\"elementor-element elementor-element-5b5f1009 e-flex e-con-boxed e-con e-parent\" data-id=\"5b5f1009\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-3cd46525 e-flex e-con-boxed e-con e-parent\" data-id=\"3cd46525\" 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-2f23157d elementor-widget elementor-widget-html\" data-id=\"2f23157d\" 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<style>.csrd-widget {\n    display: flex;\n    justify-content: space-between;\n    padding: 10px;\n    background-color: #27963C;\n    color: #fff;\n    border-radius: 10px;\n  }\n\n  .csrd-widget-content {\n    width: 60%;\n    padding: 20px;\n  }\n\n  .csrd-widget-content h2 {\n    color: #fff;\n    font-size: 32px;\n  }\n\n  .csrd-widget-image {\n    width: 40%;\n    padding: 10px;\n    display: flex;\n    align-items: center; \/* Damit das Bild vertikal zentriert wird *\/\n  }\n\n  .csrd-widget-image img {\n      max-height: 100%;\n      width: calc(100%); \/* Ber\u00fccksichtigt den 5px Padding auf jeder Seite *\/\n    border-radius: 10px;\n  }\n\n  .csrd-button {\n    padding: 10px 20px;\n    background-color: #fff;\n    color: #000;\n    border: none;\n    cursor: pointer;\n    border-radius: 5px;\n    margin-top: 15px;\n    text-decoration: none;\n  }\n\n  @media (max-width: 768px) {\n    .csrd-widget {\n      flex-direction: column;\n    }\n\n    .csrd-widget-content, .csrd-widget-image {\n      width: 100%;\n      padding: 10px;\n    }\n    \n    .csrd-widget-image {\n    order: -1; \/* Das Bild wird an den Anfang gesetzt *\/\n    }\n  }\n<\/style><div class=\"csrd-widget\"><div class=\"csrd-widget-content\"><h2>Wesentlichkeitsanalyse Vorlage<\/h1><p>Dieses Excel Template zur Durchf\u00fchrung der doppelten Wesentlichkeitsanalyse f\u00fchrt Sie Schritt-f\u00fcr-Schritt durch den Prozess und erstellt automatisiert Ihre Wesentlichkeitsmatrix.<\/p><a href=\"https:\/\/csr-tools.com\/en\/materiality-analysis-template\/\" class=\"csrd-button\">Mehr erfahren<\/a><\/div><div class=\"csrd-widget-image\"><img decoding=\"async\" src=\"https:\/\/csr-tools.com\/wp-content\/uploads\/Wesentlichkeitsanalyse-matrix.png\"><\/div><\/div>\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-c22db02 e-flex e-con-boxed e-con e-parent\" data-id=\"c22db02\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\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>Understand the Corporate Sustainability Reporting Directive (CSRD): Who has to report, when and why? Simply explained for better sustainability in companies. <\/p>\n","protected":false},"author":1,"featured_media":3235,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"site-sidebar-layout":"default","site-content-layout":"","ast-site-content-layout":"default","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":"","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":""},"categories":[39,42,45,40],"tags":[46,47],"class_list":["post-3597","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-blog-en","category-csrd-en","category-esrs-en","category-sustainability-reporting","tag-csrd-en","tag-csrd-report-en"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v28.2 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Corporate Sustainability Reporting Directive (CSRD) explained simply - CSR Tools<\/title>\n<meta name=\"description\" content=\"Sustainability reporting according to the CSRD: Who has to report, when and why? 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