CSRD

Understanding the Differences Between Reporting Scope 1 & 2, and Scope 3 Emissions

With the CSRD’s sector-specific reporting standards (ESRS) coming in 2026, companies must report all GHG emissions, including often-overlooked Scope 3 emissions. Scope 3 covers indirect emissions in your value chain, which can account for up to 80% of total emissions, making data collection and analysis complex. Accurate Scope 3 reporting is crucial for compliance and climate change mitigation. Contact us for expert assistance in navigating this intricate process.

Navigating ESRS Sector Standards

With the first set of ESRS standards out, we are looking at the next steps in the regulatory development of the CSRD. The ESRS sector standards are being developed as we speak. With another set of reporting standards coming your way, you might want to know more about what it entails for your organization. Intire looked into the details and what these new requirements mean for organizations in different sectors.

Financial Materiality in Sustainability Reporting

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.

Value Creation model

How to start with sustainability reporting: Value Creation Model

The Corporate Sustainability Reporting Directive (CSRD) is impacting companies in a significant way. As reporting organizations are working to assess the impact of the Directive, we receive an increased number of questions on where to start the journey to become CSRD-compliant. CSRD requires large companies and certain public-interest entities to disclose information on their ESG impacts in their annual reports. 

double materiality

How to start with sustainability reporting: double materiality

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.

CSRD

In the news: CSRD in effect

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.

Deep dive on CSRD and EU Taxonomy

Following up on a successful session during the Future of Corporate Reporting about EU regulation and sustainability reporting frameworks, Intire hosted another webinar specifically about the CSRD and the EU Taxonomy, in collaboration with Reinoud Clemens of DSM.