The Corporate Sustainability Reporting Directive obliges European companies to report on the impact of their operations on environment and society. The CSRD comes with specific requirements, such as:
Reliably calculate the impact of your organization, determine your long-term goals and forecast the effect of your actions to improve.
Effortlessly produce graphs and reports. The results are easily verifiable for external accountants, whom you conveniently invite to collaborate with you in the system.
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.
The Corporate Sustainability Reporting Directive covers domains like greenhouse gas emissions, pollution, circularity and working conditions.
From 2024, the directive will apply to European companies that currently have a reporting obligation onder the Non-Financial Reporting Directive. From 2025 onwards, CSRD applies to companies that meet at least two out of these three criteria:
From 2026, the directive will also apply to other companies. Moreover, if you do not meet the criteria yourself, but your clients do have a reporting obligation, it is likely that your clients will request sustainability data from you for their disclosures.