CSRD
The Corporate Sustainability Reporting Directive, also known as the CSRD, is European reporting legislation that demands organizations to report about their material topics. Companies will have to elaborate on the impacts, risks and opportunities and how they address and manage these, through policies and action plans.
By introducing mandatory guidelines for sustainability reporting, the European Commission aims to increase transparency and accountability in sustainability reporting.
Originally, the CSRD was applicable to companies with more than 250 employees, a turnover of 50 million euro a year or a balance sheet of more than 25 million euro. But since the Omnibus (Feb. 2025) these criteria have been under discussion. Initially, EU Commission raised the bar for the number of employees (from 250 to 1,000). In June 2025, the proposed threshold for turnover moved from 50 million to 450 million euro/year. And recently, on 13 November 2025, the EU Parliament proposition was to move the threshold for number of employees even further up to 1,750 employees.
Although the CSRD will be mandatory for a limited number of large companies, we see that many companies still take the CSRD as their guidance for sustainability reporting. After all, the principles of the CSRD are valuable to any company that takes its stakeholders seriously. Why shouldn’t you be reporting about your impacts, risks and opportunities, why shouldn’t you explain how you are addressing these? It shows that you are future proofing your company! Business continuity is both a matter of commerce and sustainability.
Should you need help in identifying material topics or in assessing which of the mandatory disclosure requirements you are able to cover? Or could you use help in developing policies, actions plans targets?
Intire has already helped many companies with our proven pragmatic approach for
> Double Materiality Assessment
> Gap Analysis European Sustainability Reporting Standard (ESRS)
> CSRD Implementation
“I got to know Intire as a practical consultancy that offers all relevant consultancy around CSRD. They help you with software advice, CSRD gap and double materiality analysis up to and including pre-assurance (in combination with Quantifier) for your accountant.“
–Stefan Tekelenburg, Global Finance Manager at Priva
Click on one of our blogs below to learn more about the CSRD
Social Due Diligence Training
Training carbon accounting
Sum-Up Sphera (Nov. 2025)
Sum-Up Position Green (Sept. 2025)
Guide: Is your organization ready for CSRD implementation?
What the Omnibus simplification means on the ground: insights from peer discussions
Round Table – Introduction to CO₂ Reduction Target-Setting (April 2025)
Hoe Swiss Sense een grondige dubbele materialiteitsanalyse (DMA) aanpakt
Geïntegreerd rapporteren vanuit het perspectief van de accountant
