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A Beginner’s Guide to CSRD: What You Need to Know

The Corporate Sustainability Reporting Directive (CSRD) is reshaping how companies approach sustainability reporting in the European Union (EU). This blog breaks down the essentials of CSRD for businesses starting their compliance journey. 

What is CSRD? 

CSRD is a regulatory framework that requires companies to provide transparent and standardized reporting on Environmental, Social, and Governance (ESG) practices. It builds on previous standards, like the NFRD, addressing gaps in detail and consistency to help the EU achieve its climate and sustainability goals. 

Who Needs to Comply? 

CSRD applies to: 

  • EU companies with over 250 employees, €40M+ turnover, or €20M+ assets. 
  • Non-EU companies with significant business in the EU. 
  • This directive will impact around 50,000 companies, expanding compliance far beyond previous requirements. 

Key Areas of Reporting 

CSRD emphasizes a value chain approach and focuses on three main areas: 

  • Environmental Impact: Climate change, water and marine resources, biodiversity, resource use, circular economy, and emissions. 
  • Social Responsibility: Employee well-being, diversity, inclusion, and community engagement. 
  • Governance: Business ethics, anti-corruption measures, and board diversity. 

Benefits of CSRD Compliance 

  • Transparency: Build trust with stakeholders through clear reporting. 
  • Resilience: Enhance long-term sustainability by addressing environmental risks. 
  • Investment Opportunities: Attract ESG-focused investors and funding. 

If you want to see the full guide,  please use the following link: CSRD For beginners.docx

Ready to Start? 

CSRD compliance is an opportunity to lead in sustainability. At Water Footprint Implementation, we offer tools and expertise to help businesses navigate these new reporting requirements and make a lasting positive impact.