What is the CSRD?
The CSRD is European legislation that requires organisations to report on their sustainability performance according to the ESRS standards (European Sustainability Reporting Standards). Reports must be audited and published as part of the annual report.
Who must report?
- From 2024: Large listed companies (>500 employees)
- From 2025: Large non-listed companies (>250 employees or >€50M revenue)
- From 2026: Listed SMEs
Even if your organisation is not yet CSRD-obligated, you are probably already receiving information requests from customers or principals who are.
What is reported?
CSRD reporting follows the ESRS standards, which cover topics such as climate change, pollution, biodiversity, working conditions, human rights and governance. Companies must perform a double materiality assessment: which topics are material for both the company and its stakeholders?
CSRD vs ESG Passport
The CSRD is a legal reporting obligation. ESG Passport is a scoring instrument that assesses all 16 ESG topics, even if you are not CSRD-obligated. Key differences:
- CSRD reports only on material topics; ESG Passport always assesses all 16
- CSRD reports are narrative; ESG Passport provides comparable scores (0-10)
- CSRD is annual; ESG Passport can be updated continuously
- CSRD requires extensive assurance; ESG Passport offers built-in evidence linking
How to prepare?
Whether or not you are CSRD-obligated, ESG Passport helps you gain insight into your ESG maturity across all 16 topics. This makes you prepared for information requests from the chain, investor due diligence and future regulatory requirements.
Get ready for the CSRD
Start with ESG Passport and map your ESG performance across all 16 topics, free of charge.
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