Corporate Sustainability Reporting Directive (CSRD)
Fulfilling the reporting obligation with software
The CSRD (Corporate Sustainability Reporting Directive) obliges many companies to report on their sustainability management in the areas of environment, social and governance (ESG). The companies concerned are not only faced with the challenge of fulfilling the increasing requirements in the area of sustainability, but must also create a report that contains all data points relevant to the CSRD.
The group of companies to which the European Sustainability Reporting Directive applies has been significantly expanded and comprehensive reporting obligations have been added.
Which companies have to prepare a CSRD report?
The EU obliges larger companies to report on corporate sustainability. According to proposals made by the EU Commission in February 2025, these companies are to be held accountable:
- More than 1,000 employees
- More than 50 million euros in sales or more than 25 million euros in total assets
This previously affected around 15,000 companies in Germany - with the adjustment to the new thresholds, around 80% of companies are now exempt from the reporting obligation.
The deadline for the reporting obligation has also been postponed by two years and the information requirements for (medium-sized) companies have been reduced. For example, the EU Commission is no longer issuing sector-specific sustainability standards and the sustainability reporting standards (ESRS) are being reviewed and simplified.
Contact us to find out whether and to what extent you are affected.
Create a CSRD report with the help of software
Specialized ESG software such as Substain offers support in the CSRD-compliant implementation of the new requirements. Centralized data collection and the use of user-defined report templates make the process much easier for companies.
The companies concerned must disclose key figures on their impact on the environment and society as part of the management report. The required CSRD data goes far beyond financial indicators. The report must include the company's sustainability strategy as well as specific targets and progress in the economic, environmental and social areas. The exact contents of the report are regulated in the European Sustainability Reporting Standards, or ESRS for short, a comprehensive set of 12 reporting standards.
Create the conditions for your company now and establish the appropriate processes to collect and prepare the required data in line with the reporting obligation.
You can read more about CSRD here: