Romee Van der Sande

The European Commission’s new Omnibus proposal could delay CSRD reporting obligations by two years and raise the employee threshold to 1,000—drastically changing who needs to report and when. In this 3-part blog series, we break down what’s changing, what it means for your business, and how you can turn uncertainty into opportunity.

This whitepaper offers a structured approach to help you build a stakeholder engagement plan aligned with CSRD guidelines.

Reporting according to the CSRD can be quite a complicated task. In this blog we have a look at the three dilemma’s that companies are facing and how we suggest approaching these important decisions.

You might have heard about financial materiality before. Perhaps you have even chatted to colleagues from the finance or sustainability department about it. But did you know they might not be talking about the same concept? Read this blog to find out more about the differences and similarities of financial materiality in sustainability and finance.

With the CSRD coming up, a lot of companies are dealing with the task of making their non-financial reporting compliant with the new regulations. In this challenging process, there is some relief: the phase-in of CSRD requirements.

The Corporate Sustainability Reporting Directive (CSRD), is a widely known buzzword and new EU law that requires large companies and certain public-interest entities to disclose information on their ESG impacts in their annual financial reports. This new and demanding regulation drives companies in their sustainability reporting journey. A well-known starting point for (sustainability) reporting is the materiality assessment. The CSRD introduces a new dimension to this assessment: double materiality.

Over the last few weeks, it’s been hard to miss the buzz around the anticipated acceptance of the Corporate Sustainability Reporting Directive (CSRD). On November 10th, the European Parliament has approved the proposed directive (with 85% of the Parliament in favor!), which will become effective as of for the first group of corporations in the beginning of next year at the latest. With the acceptance of the Directive, the sustainability reporting standards have seen updates as well.