The 20 most frequently asked questions about the CSRD

The Corporate Sustainability Reporting Directive (CSRD) is ambitious both in terms of companies subject to the directive as well as in scope of reporting requirements. The mandatory framework will significantly impact companies that have to report, as well as those does that do not (yet) have a reporting requirement, as they might be asked by stakeholders to communicate and/or share with supply chain partners, their sustainability information.

Companies in scope are required to include sustainability information in their management report. The mandatory limited assurance by an external assurance provider puts data collection processes, controls and the resulting data quality under further scrutiny. The implementation entails significant operational changes related to governance, data and IT systems and processes. On top of that, multinational companies may need to deal with multiple applicable reporting frameworks and overcome differences in data requirements. An additional challenge for companies may be to obtain reliable information on contractual relationships with value chain entities.

As mentioned in our CSRD preparedness assessment report it is crucial for companies to start preparing for CSRD implementation as soon as possible to ensure timely compliance with reporting requirements.

The CSRD is more than a compliance. The framework is, and can be used as a tool that supports companies accelerate their sustainability programs and to transform to a more sustainable business.

We have prepared answers to the 20 most frequently asked questions about the CSRD to help you manage the increasing complexity of these sustainability reporting requirements.

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