The latest EU regulation impacting companies is the Corporate Sustainability Reporting Directive (CSRD). CSRD encompasses non-financial reporting and builds upon the Non-Financial Reporting Directive (NFRD) with aim to replace it. The CSRD widens the scope of the NFRD and will cover all corporations that meet 2 out of 3 criteria: 

1. Over 250 employees, 

2. More than €40m turnover, 

3. More than €20m total assets.

Companies, especially small and medium enterprises (SMEs), recognise the competitive advantage of sustainability reporting and many are voluntarily disclosing on sustainability related topics. There are different explanations to this trend such as stakeholder and investor pressure, reputation and legitimacy of the company within evolving sustainability conscious.

On the other hand, mandatory disclosure of non-financial information has been evolving. Either your company falls into mandatory reporting regime or not, if you want to construct your company-wide sustainability report we can help you preparing it!