Corporate Sustainability Reporting Directive (CSRD) - A comprehensive guide
The Corporate Sustainability Reporting Directive (CSRD) marks a major step forward in corporate transparency, requiring companies to report on sustainability with the same rigour as financial performance. Sedex’s comprehensive CSRD guide is an essential resource for supply chain, compliance, and procurement leaders looking to navigate these new requirements with confidence.
Download the guide to explore more about the Corporate Sustainability Reporting Directive (CSRD), including:
Scope: Who the regulation applies to
Penalities: Implications for non-compliance
Requirements: Explore the core reporting obligations and disclosures mandated by the directive.
Challenges and Opportunities: Discover the key implementation hurdles, and how proactive compliance can create business value.
CSRD Timeline: Is Your Business Ready?
From January 1, 2024: Large public-interest companies (500+ employees) already subject to the NFRD must report under the CSRD for financial years starting in 2024, with reports due in 2025.
From January 1, 2025: Large companies not previously covered by the NFRD will need to comply, with their first reports due in 2026.
From January 1, 2026: Listed SMEs and other eligible organisations come into scope, with first reports due in 2027. SMEs may choose to delay reporting until 2028.
Looking ahead: Non-EU companies with significant operations in the EU will be required to report from 2028, with first reports due in 2029.
Talk to a Sedex expert about implementing a due diligence strategy that strengthens your CSRD compliance.
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