{"id":2574,"date":"2024-03-04T09:50:00","date_gmt":"2024-03-04T09:50:00","guid":{"rendered":"https:\/\/d-carbonize.eu\/?p=2574"},"modified":"2026-03-10T12:54:17","modified_gmt":"2026-03-10T12:54:17","slug":"csrd","status":"publish","type":"post","link":"https:\/\/d-carbonize.eu\/nl\/csrd\/","title":{"rendered":"CSRD: alles wat u moet weten"},"content":{"rendered":"<div id=\"bsf_rt_marker\"><\/div>\t\t<div data-elementor-type=\"wp-post\" data-elementor-id=\"2574\" class=\"elementor elementor-2574\" data-elementor-post-type=\"post\">\n\t\t\t\t<div class=\"elementor-element elementor-element-a8c0a35 e-flex e-con-boxed e-con e-parent\" data-id=\"a8c0a35\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-1e9a746 elementor-widget__width-inherit elementor-widget elementor-widget-image\" data-id=\"1e9a746\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img fetchpriority=\"high\" decoding=\"async\" width=\"1536\" height=\"864\" src=\"https:\/\/d-carbonize.eu\/wp-content\/uploads\/2024\/03\/mikhail-pavstyuk-EKy2OTRPXdw-unsplash-1536x864-1.webp\" class=\"attachment-full size-full wp-image-2585\" alt=\"\" srcset=\"https:\/\/d-carbonize.eu\/wp-content\/uploads\/2024\/03\/mikhail-pavstyuk-EKy2OTRPXdw-unsplash-1536x864-1.webp 1536w, https:\/\/d-carbonize.eu\/wp-content\/uploads\/2024\/03\/mikhail-pavstyuk-EKy2OTRPXdw-unsplash-1536x864-1-300x169.webp 300w, https:\/\/d-carbonize.eu\/wp-content\/uploads\/2024\/03\/mikhail-pavstyuk-EKy2OTRPXdw-unsplash-1536x864-1-1024x576.webp 1024w, https:\/\/d-carbonize.eu\/wp-content\/uploads\/2024\/03\/mikhail-pavstyuk-EKy2OTRPXdw-unsplash-1536x864-1-768x432.webp 768w\" sizes=\"(max-width: 1536px) 100vw, 1536px\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-f1914af e-con-full e-flex e-con e-child\" data-id=\"f1914af\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-5d07e16 elementor-widget elementor-widget-heading\" data-id=\"5d07e16\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Introduction to the term CSRD\n<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-8fcdabf elementor-widget elementor-widget-text-editor\" data-id=\"8fcdabf\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>The CSRD (<a href=\"https:\/\/finance.ec.europa.eu\/capital-markets-union-and-financial-markets\/company-reporting-and-auditing\/company-reporting\/corporate-sustainability-reporting_en\">corporate sustainability reporting directive<\/a>) is a legislation aiming at regulating and promoting corporate social responsibility (CSR) with regard to environmental issues.<\/p><p>This european directive will come into force in 2024 and will replace the <a href=\"\/nl\/csrd\/nfrd\/\">NFRD<\/a> (non-financial reporting directive).<\/p><p>Its objective is transparency and disclosure of environmental practices (anti-<a href=\"\/nl\/greenwashing\/\">greenwashing<\/a>). This directive requires companies to measure, report, and reduce their GHG emissions, thus committing to the fight against climate change. Therefore, it is essential to <a href=\"\/nl\/csrd\/consolidatie-van-koolstofvoetafdrukken\/\">consolidate their statements<\/a> in order to ensure a precise and compliant environment accouting.<\/p><p>Be mindful and do not mix CSRD with <a href=\"\/nl\/csrd\/csrd-csdd-differences\/\">CSDD<\/a>, <a href=\"\/nl\/csrd\/csrd-dpef-differences\/\">DPEF<\/a> , <a href=\"\/nl\/csrd\/esrs\/\">ESRS<\/a>, <a href=\"\/nl\/csrd\/esef\/\">ESEF<\/a>, <a href=\"\/nl\/csrd\/sfrd\/\">SFRD<\/a>, or the <a href=\"\/nl\/csrd\/european-taxonomy\/\">european taxonomy<\/a> Which are other important regulations.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-1cf7063 elementor-widget elementor-widget-heading\" data-id=\"1cf7063\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">February 2025: postponement and simplification of the CSRD\n<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-e702646 elementor-widget elementor-widget-text-editor\" data-id=\"e702646\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>In february 2025, the european commission proposed a postponement and simplification of the requirements of the corporate sustainability reporting directive (CSRD). This initiative aims to reduce the administrative burden on european companies while maintaining the transparency and sustainability objectives defined by the directive.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-1a47f2b elementor-widget elementor-widget-heading\" data-id=\"1a47f2b\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Deadlines postponed for affected companies\n<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-f6900fd elementor-widget elementor-widget-text-editor\" data-id=\"f6900fd\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>One of the main proposed changes concerns the timetable for implementing the directive. Companies initially subject to waves 2 and 3 of the CSRD would benefit from an additional two years to comply:<\/p><ul><li>Large unlisted companies (wave 2): The first reporting period is postponed to 2028 for the 2027 financial year (instead of 2026).<\/li><li>Listed SMEs (wave 3): They will have to publish their reports starting in 2029 for the 2028 financial year (instead of 2027).<\/li><\/ul>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-3cad7d6 elementor-widget elementor-widget-heading\" data-id=\"3cad7d6\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Reduction in the scope of the companies concerned\n<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-9cb102e elementor-widget elementor-widget-text-editor\" data-id=\"9cb102e\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>The european commission proposes to exclude around 80% of the companies initially covered by the directive by raising the eligibility thresholds. With this amendment, only companies meeting the following criteria would remain subject to the reporting obligation:<\/p><ul><li>More than 1,000 employees<\/li><li>Turnover greater than \u20ac50 million OR balance sheet greater than \u20ac25 million<\/li><\/ul><p>This revision aims to protect medium-sized companies from the administrative burdens associated with non-financial reporting.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-e8027a6 elementor-widget elementor-widget-heading\" data-id=\"e8027a6\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Simplification of reporting requirements<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-3cf2146 elementor-widget elementor-widget-text-editor\" data-id=\"3cf2146\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-d3a2995 elementor-widget elementor-widget-hub_fancy_heading\" data-id=\"d3a2995\" data-element_type=\"widget\" data-widget_type=\"hub_fancy_heading.default\"><div class=\"elementor-widget-container\"><div id=\"ld-fancy-heading-68dcf9073c39c\" class=\"ld-fancy-heading pos-rel\"><p class=\"ld-fh-element d-inline-block pos-rel lqd-highlight-classic lqd-highlight-grow-left p\">The commission&#8217;s proposal also provides for several simplifications of reporting standards to facilitate compliance for companies:<\/p><\/div><\/div><\/div><ul><li class=\"d-flex align-items-center\">Elimination of sector-specific standards: Only simplified general standards will be maintained.<\/li><li>Reduction in the number of mandatory indicators: Priority given to quantitative data.<\/li><li>Protection of companies with fewer than 1,000 employees against excessive requests for information from their business partners (value-chain cap).<\/li><\/ul>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-91eec96 elementor-widget elementor-widget-heading\" data-id=\"91eec96\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Maintenance of certain key obligations\n<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-5db8ea7 elementor-widget elementor-widget-text-editor\" data-id=\"5db8ea7\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>Finally, certain fundamental elements of the CSRD remain unchanged:<\/p><ul><li class=\"d-flex align-items-center\">Dual materiality remains an essential requirement for assessing both the financial impact of sustainability issues and the impact of a company&#8217;s activities on the environment and society.<\/li><li>Data assurance will be limited and will not be able to evolve towards a reasonable level of assurance.<\/li><li>The reporting requirement according to the european taxonomy will remain in effect only for companies with more than 1,000 employees and a turnover exceeding \u20ac450 million.<\/li><\/ul><p>If these amendments are adopted by the european parliament and the council, they will significantly reduce the scope of the CSRD for mid-cap companies while maintaining the transparency and accountability objectives of the european green deal.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-613942f e-con-full e-flex e-con e-child\" data-id=\"613942f\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-79beddd e-con-full e-flex e-con e-child\" data-id=\"79beddd\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-f4938fd e-con-full e-flex e-con e-child\" data-id=\"f4938fd\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-51a3ebb elementor-widget__width-inherit elementor-widget elementor-widget-image\" data-id=\"51a3ebb\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<a href=\"#elementor-action%3Aaction%3Dpopup%3Aopen%26settings%3DeyJpZCI6Ijg5NjkiLCJ0b2dnbGUiOmZhbHNlfQ%3D%3D\">\n\t\t\t\t\t\t\t<img decoding=\"async\" width=\"524\" height=\"324\" src=\"https:\/\/d-carbonize.eu\/wp-content\/uploads\/2025\/09\/Webinar_Dcar_ID2Green_092024-1.jpg\" class=\"attachment-full size-full wp-image-1535\" alt=\"\" srcset=\"https:\/\/d-carbonize.eu\/wp-content\/uploads\/2025\/09\/Webinar_Dcar_ID2Green_092024-1.jpg 524w, https:\/\/d-carbonize.eu\/wp-content\/uploads\/2025\/09\/Webinar_Dcar_ID2Green_092024-1-300x185.jpg 300w\" sizes=\"(max-width: 524px) 100vw, 524px\" \/>\t\t\t\t\t\t\t\t<\/a>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-19e7d37 e-con-full e-flex e-con e-child\" data-id=\"19e7d37\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-d043c53 elementor-widget elementor-widget-heading\" data-id=\"d043c53\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">How to decarbonize your company ?<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-1c4a5da elementor-widget elementor-widget-heading\" data-id=\"1c4a5da\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<p class=\"elementor-heading-title elementor-size-default translation-block\">Enter your email address and access immediately our <b>30-minute webinar. <\/b>discover our experts' strategic advice for decarbonizing your business.<\/p>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-352225f elementor-widget elementor-widget-image\" data-id=\"352225f\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img decoding=\"async\" width=\"437\" height=\"80\" src=\"https:\/\/d-carbonize.eu\/wp-content\/uploads\/2025\/09\/Frame-596.svg\" class=\"attachment-full size-full wp-image-1536\" alt=\"\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-9f75eac elementor-widget elementor-widget-heading\" data-id=\"9f75eac\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">The concept of double materiality\n<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-eb59b68 elementor-widget elementor-widget-text-editor\" data-id=\"eb59b68\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>The notion of <a href=\"\/nl\/csrd\/dual-materiality\/\">dubbele materialiteit<\/a> is a key concept of the CSRD directive. It aims to integrate two essential perspectives when evaluating a company&#8217;s performance: financial materiality and environmental and social materiality.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-83df329 elementor-widget elementor-widget-heading\" data-id=\"83df329\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<p class=\"elementor-heading-title elementor-size-default\">Financial materiality:\n<\/p>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-dea7d15 elementor-widget elementor-widget-text-editor\" data-id=\"dea7d15\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>Financial materiality refers to financial indicators that have a significant impact on a company&#8217;s financial results. These aspects can include revenue, costs, profit margins, cash flow, and more. Financial materiality has traditionally been at the heart of financial reporting and the decisions of stakeholders such as investors, shareholders, and financial analysts.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-684ab79 elementor-widget elementor-widget-heading\" data-id=\"684ab79\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<p class=\"elementor-heading-title elementor-size-default\">Environmental and social materiality:<\/p>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-48dcd23 elementor-widget elementor-widget-text-editor\" data-id=\"48dcd23\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>Environmental and social materiality refers to the non-financial aspects of a company&#8217;s business that have a significant impact on the environment, society, and stakeholders. This can include greenhouse gas emissions, water management, working conditions, diversity and inclusion, social responsibility, and more. These aspects are crucial for the company&#8217;s collaborators, customers, employees, local communities, and regulators. In order to easily collect and organize those data, companies can rely on the <a href=\"\/nl\/csrd\/digital-tagging\/\">digital tagging<\/a> methodology.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-860367f elementor-widget elementor-widget-text-editor\" data-id=\"860367f\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>The concept of double materiality implies that the company must take into account these two aspects, namely financial and non-financial aspects when assessing its overall performance and communicating with its employees and investors. Along these lines, we understand how important it is to require an <a href=\"\/nl\/csrd\/audit\/\">external audit<\/a> to verify the information provided.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-9d14ae7 elementor-widget elementor-widget-heading\" data-id=\"9d14ae7\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Application: what's changing\n<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-cf54e67 elementor-widget elementor-widget-text-editor\" data-id=\"cf54e67\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>The CSRD requires companies to disclose in more detail about their CSR performance. This includes data on the social and environmental impact of their activities.<\/p><p>The CSRD establishes harmonised standards and methodologies for the disclosure of such CSR information, which ensures greater comparability and consistency of reporting between companies.<\/p><p>This new directive requires the verification of disclosed information, which increases the reliability and credibility of the reports. Penalties for non-compliance are introduced, encouraging companies to comply with disclosure requirements.<\/p><p>The application of the CSRD aims to improve the quality, transparency, and impact of CSR information disclosed by companies, thus contributing to better monitoring of their performance in terms of social responsibility.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-b193789 elementor-widget elementor-widget-heading\" data-id=\"b193789\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Affected companies\n<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-760b78d elementor-widget elementor-widget-text-editor\" data-id=\"760b78d\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>Large companies are targeted by environmental regulations because of their significant impact on society and global warming. This includes companies in industries such as finance, manufacturing, energy, technology, food, consumer products, and more.<\/p><p>The CSRD therefore applies to large companies that meet at least 2 of the following criteria:<\/p><ul><li>Having more than 250 employees;<\/li><li>With a balance sheet of \u20ac20 million or more;<\/li><li>Generating \u20ac40 million or more in turnover.<\/li><\/ul><p>It also concerns small and medium-sized enterprises (SMEs) listed on the stock exchange and non-european companies with an annual turnover of more than \u20ac150 million on the european union market.<\/p><p>As a result, more than 50,000 companies will have to comply with the obligations implemented by this directive. I you wish to know more about <a href=\"\/nl\/csrd\/die-bezorgd-is\/\">companies directly or indirectly concerned by CSRD,<\/a> feel free to explore our article.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-bfeb103 elementor-widget elementor-widget-heading\" data-id=\"bfeb103\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Deadlines<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-005c8b1 elementor-widget elementor-widget-text-editor\" data-id=\"005c8b1\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>CSRD has been voted in november 2022 by the european comission. It took place in january 2024. however, this is a progressive approach, which may last till january 2029.If you desire to know when you company needs to be ready for CSRD, feel free to read our article addressing the topic.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-add97a0 e-con-full e-flex e-con e-child\" data-id=\"add97a0\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t<div class=\"elementor-element elementor-element-86dddbc e-con-full e-flex e-con e-child\" data-id=\"86dddbc\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-c801d5c e-con-full e-flex e-con e-child\" data-id=\"c801d5c\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-07fffa9 elementor-view-default elementor-widget elementor-widget-icon\" data-id=\"07fffa9\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"icon.default\">\n\t\t\t\t\t\t\t<div class=\"elementor-icon-wrapper\">\n\t\t\t<div class=\"elementor-icon\">\n\t\t\t<svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-quote-left\" viewbox=\"0 0 512 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M464 256h-80v-64c0-35.3 28.7-64 64-64h8c13.3 0 24-10.7 24-24V56c0-13.3-10.7-24-24-24h-8c-88.4 0-160 71.6-160 160v240c0 26.5 21.5 48 48 48h128c26.5 0 48-21.5 48-48V304c0-26.5-21.5-48-48-48zm-288 0H96v-64c0-35.3 28.7-64 64-64h8c13.3 0 24-10.7 24-24V56c0-13.3-10.7-24-24-24h-8C71.6 32 0 103.6 0 192v240c0 26.5 21.5 48 48 48h128c26.5 0 48-21.5 48-48V304c0-26.5-21.5-48-48-48z\"><\/path><\/svg>\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-93d3876 elementor-widget elementor-widget-heading\" data-id=\"93d3876\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">CSRD: an imperative for businesses, a concrete response to the paris agreement's call for a 1.5\u00b0c world.<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-8258d10 e-con-full e-flex e-con e-child\" data-id=\"8258d10\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-2b635c7 elementor-widget__width-inherit elementor-widget elementor-widget-image\" data-id=\"2b635c7\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img loading=\"lazy\" decoding=\"async\" width=\"1536\" height=\"1024\" src=\"https:\/\/d-carbonize.eu\/wp-content\/uploads\/2024\/03\/gros-plan-thermometre-indiquant-temperature-elevee-1536x1024.jpg.webp\" class=\"attachment-full size-full wp-image-2662\" alt=\"A thermometer showing the 1.5-degree limit set by the Paris Agreement and the CSRD\" srcset=\"https:\/\/d-carbonize.eu\/wp-content\/uploads\/2024\/03\/gros-plan-thermometre-indiquant-temperature-elevee-1536x1024.jpg.webp 1536w, https:\/\/d-carbonize.eu\/wp-content\/uploads\/2024\/03\/gros-plan-thermometre-indiquant-temperature-elevee-1536x1024.jpg-300x200.webp 300w, https:\/\/d-carbonize.eu\/wp-content\/uploads\/2024\/03\/gros-plan-thermometre-indiquant-temperature-elevee-1536x1024.jpg-1024x683.webp 1024w, https:\/\/d-carbonize.eu\/wp-content\/uploads\/2024\/03\/gros-plan-thermometre-indiquant-temperature-elevee-1536x1024.jpg-768x512.webp 768w\" sizes=\"(max-width: 1536px) 100vw, 1536px\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-2e24e76 elementor-widget elementor-widget-heading\" data-id=\"2e24e76\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Carbon footprint and CSRD\n<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-578860e elementor-widget elementor-widget-text-editor\" data-id=\"578860e\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>The directive on corporate social responsibility (CSRD) and the corporate social responsibility directive (CSRD) are two separate tools related to corporate environmental responsibility. They can, however, be interconnected and complementary.<\/p><p>As a reminder, <a href=\"https:\/\/d-carbonize.eu\/nl\/product\/\">Carbon Cockpit<\/a> is a tool for accounting for GHG emissions generated by an organization&#8217;s activities, whether direct or indirect. It assesses an organization&#8217;s carbon footprint by taking into account carbon dioxide (co2) and other GHG emissions related to its activities, goods, services, travel, etc.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-6842dc6 elementor-widget elementor-widget-heading\" data-id=\"6842dc6\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Relationship between CSRD and greenhouse gas emissions assessment\n<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-30c4d2c elementor-widget elementor-widget-text-editor\" data-id=\"30c4d2c\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>Part of the reporting imposed by the CSRD is present in the company&#8217;s office. companies affected by this new directive are therefore strongly encouraged to prepare for and anticipate these changes by carrying out a carbon footprint.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-d8ca5e9 elementor-widget elementor-widget-heading\" data-id=\"d8ca5e9\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<p class=\"elementor-heading-title elementor-size-default\">Use of the for CSRD compliance<\/p>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-c96715d elementor-widget elementor-widget-text-editor\" data-id=\"c96715d\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>Companies can use data as an essential component of their CSRD report. This makes it possible to include detailed information on GHG emissions, reduction targets, sustainability initiatives, and measures taken to mitigate their environmental impact.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-65ef951 elementor-widget elementor-widget-heading\" data-id=\"65ef951\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<p class=\"elementor-heading-title elementor-size-default\">Definition of GHG measurement criteria and indicators<\/p>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-fd561d0 elementor-widget elementor-widget-text-editor\" data-id=\"fd561d0\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>Measuring greenhouse gas (GHG) emissions involves the use of specific criteria and indicators to quantify and evaluate these emissions.<\/p><p>The european sustainability reporting standards <a href=\"\/nl\/csrd\/csrd-esrs\/\">ESRS<\/a> are european sustainability reporting standards developed by the european financial reporting advisory group <a href=\"https:\/\/www.efrag.org\/\">EFRAG<\/a> in collaboration with the european sustainability reporting association (ESSA) and the european commission. These universal standards will be used in the implementation of the CSRD. They cover a wide range of sustainability-related topics, including greenhouse gas emissions, water management, working conditions, diversity, circular economy, and many more.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-6e8fec4 elementor-widget elementor-widget-heading\" data-id=\"6e8fec4\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<p class=\"elementor-heading-title elementor-size-default\">GHG emissions reporting requirements<\/p>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-f178cc5 elementor-widget elementor-widget-text-editor\" data-id=\"f178cc5\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>These ESRS standards include, among other things, the obligation to disclose the company&#8217;s greenhouse gas emissions,\u00a0<a href=\"https:\/\/d-carbonize.eu\/nl\/blog\/carbon-accounting-scopes\/\">scopes 1, 2, and 3 <\/a>covered by the carbon footprint.<\/p><ul><li>Scope 1: Direct GHG emissions from sources controlled by the organization, such as company vehicles, combustion equipment, etc.<\/li><li class=\"d-flex align-items-center\">Scope 2: Indirect emissions related to the production of electricity, heat, or steam purchased and consumed by the organization.<\/li><li class=\"d-flex align-items-center\">Scope 3: Other indirect emissions associated with the organization&#8217;s activities, such as employee travel, supply chain, waste, etc.<\/li><\/ul><p>Companies must set GHG emission reduction targets and present plans to achieve them, thereby fostering a commitment to sustainability.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-a735418 elementor-widget elementor-widget-heading\" data-id=\"a735418\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">The importance of CSRD in the accurate calculation of GHG emissions<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-6742361 elementor-widget elementor-widget-text-editor\" data-id=\"6742361\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>The CSRD aims to establish common reporting standards for companies within the european union (eu). This standardization ensures that companies use consistent methodologies and indicators to measure and report their GHG emissions, facilitating comparability of data across companies and sectors.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-ef91290 elementor-widget elementor-widget-heading\" data-id=\"ef91290\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Benefits of using CSRD<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-98f65c8 elementor-widget elementor-widget-text-editor\" data-id=\"98f65c8\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>The CSRD is a crucial instrument to ensure that companies measure and report their GHG emissions in an accurate, transparent, and standardized manner. This contributes to more effective management and mitigation of GHG emissions, which are essential in the fight against climate change.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-142ce51 elementor-widget elementor-widget-heading\" data-id=\"142ce51\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<p class=\"elementor-heading-title elementor-size-default\">Promoting transparency and accountability\n<\/p>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-09af43f elementor-widget elementor-widget-text-editor\" data-id=\"09af43f\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>The CSRD requires companies in the european union to disclose transparent information about their activities, policies, performance, and impacts in areas such as environmental, social, human rights, and other sustainability-related aspects. It holds them accountable and socially responsible by reporting on their performance in these key areas.<\/p><p>Companies need to set concrete and measurable sustainability goals, including greenhouse gas emissions and other environmental issues. These objectives serve as a basis for reporting to stakeholders on progress.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-c36b703 elementor-widget elementor-widget-heading\" data-id=\"c36b703\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<p class=\"elementor-heading-title elementor-size-default\">Improved risk and performance management\n<\/p>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-673493e elementor-widget elementor-widget-text-editor\" data-id=\"673493e\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>The CSRD encourages companies to better assess and manage the risks associated with their CSR (corporate social responsibility) activities. This generates significant improvements in the company&#8217;s overall performance, including sustainability, production ethics, and environmental management.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-699ea40 elementor-widget elementor-widget-heading\" data-id=\"699ea40\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<p class=\"elementor-heading-title elementor-size-default\">Boosting innovation and competitiveness\n<\/p>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-5d65224 elementor-widget elementor-widget-text-editor\" data-id=\"5d65224\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>With a focus on CSR, CSRD incentivizes companies to innovate in the development of more sustainable products, services, and business practices. This gives them a competitive advantage by meeting the changing needs of consumers who are increasingly focused on sustainability and eco-responsibility.<\/p><p>Banks and other financing institutions are also showing increasing interest in these aspects. Companies that meet positive environmental criteria are offered preferential interest rates and financing facilities.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-ae0d71b elementor-widget elementor-widget-heading\" data-id=\"ae0d71b\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<p class=\"elementor-heading-title elementor-size-default\">Strengthening the confidence of stakeholders (investors, customers, financing, etc.)\n<\/p>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-58fc71a elementor-widget elementor-widget-text-editor\" data-id=\"58fc71a\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>By showing a formal commitment to sustainability, companies gain the trust of stakeholders, which positively influences brand perception. The company can thus rely on CSR to convince investors, employees, or partners.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-66cdacf elementor-widget elementor-widget-heading\" data-id=\"66cdacf\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<p class=\"elementor-heading-title elementor-size-default\">Engagement of internal and external collaborators (suppliers, employees, etc.)<\/p>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-49d8b76 elementor-widget elementor-widget-text-editor\" data-id=\"49d8b76\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>By further involving employees, suppliers, customers, and other stakeholders, CSRD creates an ecosystem where different actors work together towards common goals.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-9270b61 elementor-widget elementor-widget-heading\" data-id=\"9270b61\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<p class=\"elementor-heading-title elementor-size-default\">Encouraging a more responsible supply chain\n<\/p>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-03aa802 elementor-widget elementor-widget-text-editor\" data-id=\"03aa802\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>CSRD&#8217;s transparency and compliance requirements incentivize companies to ensure that their suppliers and partners also meet high CSR standards, contributing to a more responsible supply chain. This creates a virtuous circle around the company.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-28635a4 elementor-widget elementor-widget-heading\" data-id=\"28635a4\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">The constraints of the CSRD<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-1180246 elementor-widget elementor-widget-text-editor\" data-id=\"1180246\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>While CSRD has many benefits, both for companies and for society as a whole, it comes with constraints, making its implementation complex and demanding.<\/p><p>In addition, rapidly changing environmental standards create uncertainty for businesses about future requirements and the constant adaptations needed to remain compliant.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-b8f3cf7 elementor-widget elementor-widget-heading\" data-id=\"b8f3cf7\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<p class=\"elementor-heading-title elementor-size-default\">Compliance costs<\/p>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-6f03222 elementor-widget elementor-widget-text-editor\" data-id=\"6f03222\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-7e1cb1c elementor-widget elementor-widget-hub_fancy_heading\" data-id=\"7e1cb1c\" data-element_type=\"widget\" data-widget_type=\"hub_fancy_heading.default\"><div class=\"elementor-widget-container\"><div id=\"ld-fancy-heading-68dcf90857343\" class=\"ld-fancy-heading pos-rel\"><p class=\"ld-fh-element d-inline-block pos-rel lqd-highlight-classic lqd-highlight-grow-left p\">Companies with limited resources face a significant challenge in complying with CSRD requirements. Significant costs and resources are generated by these new obligations for data collection, analysis, and processing:<\/p><\/div><\/div><\/div><ul><li class=\"d-flex align-items-center\">Hiring consultants;<\/li><li>Hiring of an in-house project manager;<\/li><li class=\"d-flex align-items-center\">Formation;<\/li><li class=\"d-flex align-items-center\">Data collection and analysis;<\/li><li class=\"d-flex align-items-center\">Implementation of new monitoring and reporting systems;<\/li><li class=\"d-flex align-items-center\">Carbon accounting software;<\/li><li class=\"d-flex align-items-center\">Etc.<\/li><\/ul>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-6f65ee7 elementor-widget elementor-widget-heading\" data-id=\"6f65ee7\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<p class=\"elementor-heading-title elementor-size-default\">Complexity of reporting<\/p>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-8e06445 elementor-widget elementor-widget-text-editor\" data-id=\"8e06445\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>Companies are faced with increased complexity in preparing reports on their CSR performance. The reporting criteria set by the CSRD may require specific methodologies, precise skills, and detailed documentation, which can be a challenge for some organizations.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-a9d1705 elementor-widget elementor-widget-heading\" data-id=\"a9d1705\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<p class=\"elementor-heading-title elementor-size-default\">Involves organizational changes<\/p>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-a0a13f7 elementor-widget elementor-widget-text-editor\" data-id=\"a0a13f7\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>Companies may face barriers that require them to make significant organizational changes in order to comply with the standards and requirements set out by the CSRD.<\/p><p>This implies upheavals in:<\/p><ul><li>Governance;<\/li><li class=\"d-flex align-items-center\">Policies;<\/li><li class=\"d-flex align-items-center\">Business processes;<\/li><li class=\"d-flex align-items-center\">Decision-making;<\/li><li class=\"d-flex align-items-center\">The choice of collaborators and partners;<\/li><li>Etc.<\/li><\/ul>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-d569eed elementor-widget elementor-widget-heading\" data-id=\"d569eed\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<p class=\"elementor-heading-title elementor-size-default\">Penalties for non-compliance\n<\/p>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-02e7a40 elementor-widget elementor-widget-text-editor\" data-id=\"02e7a40\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>Companies that do not comply with the requirements of the CSRD may face sanctions, fines, or other legal consequences.<\/p><p>These fines can be fixed or calculated based on a variety of factors such as the size of the company or the nature of the violation. Non-compliant companies may also have their subsidies or state aid suspended or reduced.<\/p><p class=\"translation-block\">Since they pose a threat to organizations that do not comply, these <a href=\"\/nl\/csrd\/penalties\/\" target=\"_self\">sanctions<\/a> may encourage them to comply with the CSRD.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-368ce32 elementor-widget elementor-widget-heading\" data-id=\"368ce32\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Get support<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-d04cb38 elementor-widget elementor-widget-text-editor\" data-id=\"d04cb38\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>The application of the CSRD should not represent a constraint but should be seen as a strategic advantage. It is essential for companies to be supported in anticipating this directive and implementing effective processes today to meet the reporting obligations of the CSRD.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-5882b89 elementor-widget elementor-widget-heading\" data-id=\"5882b89\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Anticipating the evolution of reporting standards\n<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-06f6e5d elementor-widget elementor-widget-text-editor\" data-id=\"06f6e5d\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>Bringing in experts can help develop CSRD-compliant reports. These professionals are able to help collect, analyze, and present relevant data in a transparent and accurate manner.<\/p><p>Organizing training for relevant personnel within the organization can help better understand the requirements of CSRD and implement them in a relevant way. These trainings can be delivered by internal or external experts such as d-carbonize carbon consultants. These carbon experts are familiar with the challenges of applying the CSRD.<\/p><p>D-carbonize offers a <a href=\"\/nl\/emissiereductiestrategie\/\">emissiereductiestrategie<\/a> software and a GHG management tool that makes it possible to find the right compromise between carbon impact and financial impact. This <a href=\"https:\/\/d-carbonize.eu\/nl\/product\/\">solution<\/a> helps companies and SMEs become autonomous in the management of their decarbonization strategy.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>","protected":false},"excerpt":{"rendered":"<p>The corporate sustainability responsibility directive (CSRD) promotes corporate sustainability and transparency in line with the paris agreement. replacing the NFRD, it mandates companies to measure, disclose, and reduce their GHG emissions.<\/p>","protected":false},"author":1,"featured_media":2578,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[35],"tags":[],"class_list":["post-2574","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-expert"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.3 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>CSRD: importance, updates and obligations - D-Carbonize<\/title>\n<meta name=\"description\" content=\"CSRD: importance, updates and obligationsThe CSRD directive strengthens corporate transparency and sustainability, in line with the Paris Agreement. 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