{"id":11935,"date":"2026-08-31T01:00:00","date_gmt":"2026-08-30T23:00:00","guid":{"rendered":"https:\/\/erumgroup.com\/?p=11935"},"modified":"2026-08-27T08:35:26","modified_gmt":"2026-08-27T06:35:26","slug":"csrd-directive-what-it-is-who-it-affects-and-how-to-prepare-your-companys-sustainability-report","status":"publish","type":"post","link":"https:\/\/erumgroup.com\/en\/regulation-and-esg\/csrd-directive-what-it-is-who-it-affects-and-how-to-prepare-your-companys-sustainability-report\/","title":{"rendered":"CSRD Directive: What It Is, Who It Affects, and How to Prepare Your Company&#8217;s Sustainability Report"},"content":{"rendered":"\n<p class=\"wp-block-paragraph\">Corporate sustainability has ceased to be a statement of intent. Today it is part of how companies report, compete, access financing, manage risks, and relate to customers, suppliers, investors, and administrations. <\/p>\n\n<p class=\"wp-block-paragraph\">In this context, the <strong>CSRD directive<\/strong> emerges\u2014a European regulation that transforms ESG reporting and raises the level of requirements for the sustainability information that many companies must present.<\/p>\n\n<p class=\"wp-block-paragraph\">The change is profound. Sustainability is no longer communicated solely in voluntary corporate reports. It is beginning to be integrated into company information systems, the supply chain, risk management, ESG indicators, and strategic decision-making.  <\/p>\n\n<p class=\"wp-block-paragraph\">The question is no longer whether a company should talk about sustainability. The question is whether it is prepared to demonstrate it with data, traceability, and comparable criteria. <\/p>\n\n<h2 class=\"wp-block-heading\">What Is the CSRD Directive<\/h2>\n\n<p class=\"wp-block-paragraph\">The <strong>CSRD<\/strong>, which stands for <strong>Corporate<\/strong> <strong>Sustainability<\/strong> <strong>Reporting<\/strong> <strong>Directive<\/strong>, is the European directive on corporate sustainability reporting.<\/p>\n\n<p class=\"wp-block-paragraph\">Its full name is <strong>Directive (EU) 2022\/2464 of the European Parliament and of the Council<\/strong>, and it amends the previous non-financial reporting framework to expand and strengthen companies&#8217; sustainability reporting obligations.<\/p>\n\n<p class=\"wp-block-paragraph\">In simple terms, the CSRD directive requires certain companies to report more comprehensively, in a structured and verifiable manner, on their impacts, risks, and opportunities related to sustainability.<\/p>\n\n<p class=\"wp-block-paragraph\">This includes environmental, social, and governance issues. That is, ESG criteria that affect how a company operates, how it manages its resources, how it relates to its workers, how it impacts the environment, how it controls its supply chain, and how it prepares for future risks. <\/p>\n\n<p class=\"wp-block-paragraph\">The CSRD responds to a clear need: to make sustainability information more comparable, more reliable, and more useful for investors, customers, administrations, and other stakeholders. <\/p>\n\n<h2 class=\"wp-block-heading\">What Are the Requirements of the CSRD Directive<\/h2>\n\n<p class=\"wp-block-paragraph\">The CSRD directive introduces a shift in approach to sustainability reporting. Affected companies must move toward a more rigorous reporting model based on data, indicators, and common criteria. <\/p>\n\n<p class=\"wp-block-paragraph\">Among the main requirements of the CSRD directive, the following stand out:<\/p>\n\n<ul class=\"wp-block-list\">\n<li>Report sustainability information within the company&#8217;s management report.<\/li>\n\n\n\n<li>Apply the <strong>ESRS standards<\/strong>, which are the European Sustainability Reporting Standards.<\/li>\n\n\n\n<li>Identify the impacts, risks, and opportunities relevant to the company.<\/li>\n\n\n\n<li>Work under the principle of double materiality.<\/li>\n\n\n\n<li>Report on environmental, social, and governance issues.<\/li>\n\n\n\n<li>Provide data on policies, objectives, action plans, and indicators.<\/li>\n\n\n\n<li>Include information related to the supply chain when relevant.<\/li>\n\n\n\n<li>Subject sustainability information to external verification.<\/li>\n\n\n\n<li>Digitize information to facilitate its reading, analysis, and comparability.<\/li>\n<\/ul>\n\n<p class=\"wp-block-paragraph\">One of the most relevant elements is double materiality. This means that the company must analyze two dimensions. <\/p>\n\n<p class=\"wp-block-paragraph\">On the one hand, how its activities impact people and the environment. On the other, how sustainability factors can affect the business, its results, its financing, its reputation, or its ability to operate. <\/p>\n\n<p class=\"wp-block-paragraph\">This approach requires connecting sustainability and business strategy. The CSRD is not just about completing a report. It requires understanding which issues are truly relevant to the company and how they affect its business model.  <\/p>\n\n<h2 class=\"wp-block-heading\">What Does a Company Sustainability Report Consist Of<\/h2>\n\n<p class=\"wp-block-paragraph\">A company sustainability report is the document in which an organization presents in a structured manner its performance, impacts, risks, and opportunities in ESG matters.<\/p>\n\n<p class=\"wp-block-paragraph\">Under the CSRD directive, this report gains weight because it becomes part of regulated corporate reporting. It is no longer an isolated communication piece. It becomes business information that must be consistent, verifiable, and comparable.  <\/p>\n\n<p class=\"wp-block-paragraph\">The report must explain how the company manages relevant sustainability issues and what progress it is making. This may include aspects such as emissions, energy consumption, resource use, waste, water, circular economy, labor rights, diversity, safety, governance, ethics, climate risks, or supplier relations. <\/p>\n\n<p class=\"wp-block-paragraph\">In industrial sectors, information on materials, processes, waste, production efficiency, or <a href=\"https:\/\/erumgroup.com\/en\/raw-material\/\" type=\"page\" id=\"4079\">recycled raw materials<\/a> may be of particular importance. Also traceability within the supply chain, especially when customers begin to demand data from their suppliers in order to meet their own ESG reporting commitments. <\/p>\n\n<p class=\"wp-block-paragraph\">Therefore, the sustainability report should not be understood as a final document. It is the visible consequence of an internal system capable of measuring, organizing, and explaining information that many companies previously had scattered. <\/p>\n\n<h2 class=\"wp-block-heading\">How to Prepare This Report in Accordance with the CSRD<\/h2>\n\n<p class=\"wp-block-paragraph\">Preparing a sustainability report in accordance with the CSRD directive requires method. The key is to build a solid process before drafting the document. <\/p>\n\n<p class=\"wp-block-paragraph\"><strong>1. Identify Whether the Company Is Required to Report<\/strong><\/p>\n\n<p class=\"wp-block-paragraph\">The first step is to analyze whether the company falls within the scope of the CSRD. This will depend on factors such as size, turnover, balance sheet, number of employees, status as a listed entity, or membership in a group affected by the regulation. <\/p>\n\n<p class=\"wp-block-paragraph\">It is also advisable to take into account regulatory developments and the <strong>2025<\/strong> <strong>Omnibus<\/strong> <strong>simplification<\/strong>, which introduced changes and proposals aimed at reducing administrative burdens, revising timelines, and adjusting certain sustainability requirements for companies.<\/p>\n\n<p class=\"wp-block-paragraph\"><strong>2. Understand the ESRS Standards<\/strong><\/p>\n\n<p class=\"wp-block-paragraph\">Companies subject to CSRD must report following the <strong>ESRS standards<\/strong>. These standards define what information must be communicated, how it should be organized, and what ESRS indicators may be necessary depending on each company&#8217;s material topics. <\/p>\n\n<p class=\"wp-block-paragraph\">The ESRS cover environmental, social, and governance areas. Their objective is to avoid generic reports and move toward comparable, consistent, and useful data. <\/p>\n\n<p class=\"wp-block-paragraph\"><strong>3. Conduct the Double Materiality Analysis<\/strong><\/p>\n\n<p class=\"wp-block-paragraph\">Double materiality is one of the most important phases. The company must identify which sustainability topics are relevant from two perspectives. <\/p>\n\n<p class=\"wp-block-paragraph\">First, the impacts it generates on the environment, people, and society. Second, the risks and opportunities that sustainability may generate for the company itself. <\/p>\n\n<p class=\"wp-block-paragraph\">This analysis helps prioritize. Not all companies must report with the same depth on the same topics. What matters is identifying which issues are significant for their activity, their sector, their value chain, and their stakeholders.  <\/p>\n\n<p class=\"wp-block-paragraph\"><strong>4. Collect Internal and Supply Chain Data<\/strong><\/p>\n\n<p class=\"wp-block-paragraph\">ESG reporting requires reliable information. To do this, the company must review what data it has, where it is, who manages it, and how it is validated. <\/p>\n\n<p class=\"wp-block-paragraph\">In industrial companies, this may include data on energy, emissions, water, waste, raw materials, recycled materials, production, transportation, suppliers, occupational safety, or environmental management.<\/p>\n\n<p class=\"wp-block-paragraph\">The supply chain takes on a key role. Many companies will need to request information from suppliers and, at the same time, be prepared to respond to demands from their own customers. <\/p>\n\n<p class=\"wp-block-paragraph\"><strong>5. Define Policies, Objectives, and Indicators<\/strong><\/p>\n\n<p class=\"wp-block-paragraph\">The CSRD does not seek only a snapshot of the present. It also requires explaining how the company manages its impacts, what objectives it has, and what actions it is developing. <\/p>\n\n<p class=\"wp-block-paragraph\">Therefore, the report must connect policies, action plans, and indicators. It is not enough to say that a company works on sustainability. It must demonstrate what it is measuring, what it intends to improve, and how it evaluates its progress.  <\/p>\n\n<p class=\"wp-block-paragraph\"><strong>6. Integrate Sustainability and Business<\/strong><\/p>\n\n<p class=\"wp-block-paragraph\">The sustainability report must reflect how ESG criteria connect with business strategy. This includes risks, opportunities, investments, innovation, efficiency, resource use, regulatory compliance, and customer relations. <\/p>\n\n<p class=\"wp-block-paragraph\">At this point, the circular economy can become a strategic lever. The use of recycled raw materials, ecodesign, material recirculation, waste reduction, or process traceability can help improve environmental performance and, at the same time, strengthen competitiveness. <\/p>\n\n<h3 class=\"wp-block-heading\">7. Prepare for External Verification<\/h3>\n\n<p class=\"wp-block-paragraph\">Sustainability information under CSRD must be subject to verification. This requires working with consistent, traceable, and documented data. <\/p>\n\n<p class=\"wp-block-paragraph\">The company must be able to justify where its indicators come from, what methodology it has used, and how the results have been calculated. Therefore, preparing the report at the end of the year is no longer sufficient. Sustainability must be measured throughout the fiscal year.  <\/p>\n\n<p class=\"wp-block-paragraph\"><strong>Erum Group and the New Corporate Sustainability Requirement<\/strong><\/p>\n\n<p class=\"wp-block-paragraph\">The CSRD directive marks a significant change for companies, but also for their supply chains. Many companies that may not be directly required to report may be indirectly affected because their customers will need more precise data on environmental impact, materials, waste, traceability, or circular economy. <\/p>\n\n<p class=\"wp-block-paragraph\">In this context, Erum Group positions itself as an industrial partner capable of helping companies in different sectors transform products, materials, and processes from a circularity perspective.<\/p>\n\n<p class=\"wp-block-paragraph\">Its experience in ecodesign, plastics transformation, sustainable injection molding, waste management, recirculation, and use of recycled raw materials connects directly with the new ESG reporting challenges. Because a company prepared for sustainability does not only need to communicate better. It needs to operate better.  <\/p>\n\n<p class=\"wp-block-paragraph\">The CSRD drives a scenario in which data must support decisions. And there, applied, measurable, and traceable circularity becomes a competitive advantage. <\/p>\n\n<h2 class=\"wp-block-heading\">CSRD Frequently Asked Questions<\/h2>\n\n<h3 class=\"wp-block-heading\">When Does the CSRD Regulation Come into Force<\/h3>\n\n<p class=\"wp-block-paragraph\">The CSRD directive is applied progressively. The first companies required to report begin reporting on fiscal year 2024, with reports published in 2025. Afterward, the timeline expands in phases to other groups of companies, although this rollout must be interpreted taking into account the changes resulting from the Omnibus simplification package and subsequent regulatory updates.  <\/p>\n\n<p class=\"wp-block-paragraph\">The recommendation for any company is clear: review its specific situation, analyze whether it is directly or indirectly required, and begin organizing its sustainability data as soon as possible. <\/p>\n\n<h3 class=\"wp-block-heading\">Which Companies Are Required to Report CSRD<\/h3>\n\n<p class=\"wp-block-paragraph\">Who Is Affected by the CSRD<\/p>\n\n<p class=\"wp-block-paragraph\">It may also indirectly affect supplier companies of required companies, as they will need to collect ESG information from their supply chain. Therefore, even companies that do not directly fall within the scope of the directive may receive requests for data on emissions, materials, waste, labor rights, traceability, or environmental practices. <\/p>\n\n<h3 class=\"wp-block-heading\">Is the Directive on Operational Sustainability Reports Mandatory<\/h3>\n\n<p class=\"wp-block-paragraph\">The CSRD directive is a mandatory European regulation for companies that fall within its scope of application. Sometimes the expression &#8220;operational sustainability reports&#8221; is used informally to refer to the obligation to report sustainability information in a structured and verifiable manner. <\/p>\n\n<p class=\"wp-block-paragraph\">What is important is to understand that the CSRD is not a voluntary recommendation for affected companies. It is a regulatory framework that requires reporting sustainability information in accordance with defined standards and with external verification. <\/p>\n\n<h3 class=\"wp-block-heading\">What Is the Difference Between CSRD and ESRS<\/h3>\n\n<p class=\"wp-block-paragraph\">What Is the Difference Between CSRD and ESRS<\/p>\n\n<p class=\"wp-block-paragraph\">The ESRS are the standards that indicate how that reporting should be done. That is, the CSRD defines the legal framework and the ESRS specify the contents, indicators, and presentation criteria for the information. <\/p>\n\n<p class=\"wp-block-paragraph\">Put simply, the CSRD answers the question of who must report and under what obligation. The ESRS standards help answer what information must be reported and how it should be structured. <\/p>\n","protected":false},"excerpt":{"rendered":"<p>Corporate sustainability has ceased to be a statement of intent. Today it is part of how companies report, compete, access financing, manage risks, and relate to customers, suppliers, investors, and administrations. In this context, the CSRD directive emerges\u2014a European regulation that transforms ESG reporting and raises the level of requirements for the sustainability information that [&hellip;]<\/p>\n","protected":false},"author":3,"featured_media":11936,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[185],"tags":[],"class_list":["post-11935","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-regulation-and-esg"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v28.3 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>CSRD Directive: How to Prepare Your Company&#039;s Sustainability Report<\/title>\n<meta name=\"description\" content=\"Learn what the CSRD Directive requires, which companies must comply, and how to prepare a sustainability report in accordance with the regulation.\" \/>\n<meta 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