CSRD in 2025? Choose a pragmatic approach

The Corporate Sustainability Reporting Directive (CSRD) requires transparent sustainability reporting. With SmartTrackers, you pragmatically comply with the ESRS standards, conduct double materiality analyses, and build a solid ESG strategy—even with the recent postponement to 2026.

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CSRD in 2025: What you need to know

The Corporate Sustainability Reporting Directive (CSRD) is a European directive that requires companies to report on their impact on the environment, society, and good governance (ESG). This directive is part of the European Green Deal and replaces the previous Non-Financial Reporting Directive (NFRD). Companies must report according to standardized criteria, such as the European Sustainability Reporting Standards (ESRS). Sustainability reporting thus becomes an integral, auditable part of business operations.

Recent updates (February 2025):

The European Commission has proposed, through the Omnibus package, to:

  • Postpone the implementation of the CSRD by two years (stop-the-clock), meaning many companies will now have to report from 2026 instead of 2024.
  • Raise the reporting threshold to companies with more than 1,000 employees (previously 250), in addition to an annual turnover of more than €50 million and a balance sheet total of more than €25 million.

Watch our CSRD Webinar (2025)

In this workshop, we guide you step by step through the ins and outs of our solution for CSRD compliance. You’ll discover how to easily capture qualitative CSRD data in our Assessments environment and how to effectively manage and organize quantitative data with Measurements. This way, you’ll be fully prepared to meet the new reporting obligations starting in 2025.

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Double Materiality

ESRS

Data management

Comply with CSRD reporting in a timely manner via SmartTrackers

Calculate your impact

Reliably calculate the impact of your organization, determine your long-term goals and forecast the effect of your actions to improve.

Simplify external accountability

Effortlessly produce graphs and reports. The results are easily verifiable for external accountants, whom you conveniently invite to collaborate with you in the system.

Don’t worry about CSRD updates

Should there be any updates in the CSRD, emission factor calculations or in your organizational structure itself? SmartTrackers easily recalculates, so you have comparable information over time.

Does your company have to comply with CSRD?

  • From reporting year 2024: Large listed companies with more than 500 employees (already covered by the NFRD).
  • From reporting year 2026: Large companies that meet at least two of the following criteria:
    • More than 1,000 employees
    • Annual turnover over €50 million
    • Balance sheet total over €25 million
  • From reporting year 2027: Listed SMEs (with a voluntary VSME standard for non-obligated companies)

SmartTrackers: Your partner for CSRD compliance

  • Stakeholder and double materiality analysis: Quickly identify ESG-related risks and opportunities.
  • ESRS data points: Collect and consolidate quantitative and qualitative data in line with ESRS standards.
  • Automated reporting: Generate audit-ready reports in XBRL format, suitable for external auditors.
  • Flexible data collection: Adaptable to complex organizational structures and changing regulations.
  • CO₂ management: Based on the Greenhouse Gas Protocol, with an extensive library of emission factors.

Your CSRD roadmap with SmartTrackers

  • Step 1 – Preparation: Conduct stakeholder and double materiality analysis to define your ESG priorities.
  • Step 2 – Data collection: Use SmartTrackers to gather data on CO₂ emissions, working conditions, governance, and more.
  • Step 3 – Improvement program: Set goals, monitor progress, and link actions to your sustainability strategy.
  • Step 4 – Reporting: Create reports that comply with ESRS and XBRL requirements, ready for external audits.

Ready to take the next step in sustainability with SmartTrackers?

Discover how our software helps you comply with the CSRD and achieve your sustainability goals.

Request a demo