The Corporate Sustainability Reporting Directive (CSRD) is a new ESG reporting framework which has been brought into effect by the European Commission as part of the European Green Deal - a package of initiatives to cut greenhouse gas emissions, direct investment toward sustainability, and preserve Europe’s natural environment.
The aim of CSRD it to enable investors and stakeholders to better evaluate risks and investment impacts pertaining to sustainability. CSRD goes beyond the current Non-Financial Reporting Directive (NFRD) in both the number of organisations impacted, and the quality and quantity of reporting requirements.
This whitepaper provides a guide for organisations taking the first step towards CSRD compliance. It includes implementation timelines, eligibility criteria, a metric overview and an explanation of new CSRD reporting requirements such as double materiality assessments, digital reporting and data assurance.
KEY ESG is a software solution designed to enable a smooth transition to CSRD compliance for organisations at all stages of ESG maturity.
Part 1: Is your company, or its subsidiaries, subject to CSRD?
Part 2: Regulatory context & implementation timelines.
Part 3: What are the additional reporting requirements?
Part 4: Double materiality assessments explained.
Part 5: The four pillars of ESRS.
Part 6: ESRS metric overview.
Part 7: Getting started and how KEY ESG can help.