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    Understand CSRD.
    Know your obligations. Act.

    The Corporate Sustainability Reporting Directive (CSRD) makes sustainability reporting mandatory. Learn who is affected, which standards apply and how to prepare.

    Evidence-based. No marketing.

    What CSRD changes

    Reporting obligation expands from ~11,000 to ~50,000 companies in the EU.

    standards replace previous GRI/DNK-based reports.

    External assurance requirement () is introduced.

    Double materiality becomes the methodological standard.

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    CSRD overview

    entered into force on 5 January 2023 and is being implemented in phases. It requires companies to report according to and introduces an external assurance requirement. The report becomes part of the management report and is therefore subject to audit.
    Timeline: FY 2024 (already NFRD-obligated), FY 2025 (large companies), FY 2026 (capital market-oriented SMEs), FY 2028 (non-EU companies with EU revenue >EUR 150m).

    CSRD preparation in 3 steps

    01

    Applicability Check

    Check thresholds and determine first application year.

    02

    Double Materiality

    Systematic materiality analysis: impact materiality + financial materiality.

    03

    ESRS Mapping

    Map material topics to standards, identify data gaps, build report structure.

    CSRD in numbers

    ~50,000

    Affected companies (EU)

    12

    ESRS topic standards

    2025/26

    First application

    CSRD FAQ

    Related Topics

    Check CSRD readiness

    Start with a structured assessment.

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    Subsidy stack incl.

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