CSRD

What is CSRD

The CSRD, or Corporate Sustainability Reporting Directive, is an EU legislation to improve corporate sustainability reporting practices. Large companies with more than 250 employees must disclose information about their environmental and social impacts, ensuring transparency and accountability in their operations (from 2025).

For a smaller company supplying a 250+ employees company, the CSRD means that there may be increased pressure to comply with sustainability reporting requirements. The larger company will most likely request more detailed information about the smaller supplier's sustainability practices to align with its reporting requirements.

To effectively supply a larger corporation, you as a smaller company may need to improve its sustainability efforts, track environmental and social impacts, and report transparently on its sustainability performance. This could include implementing sustainable practices, measuring key indicators, and aligning with the reporting standards set by the CSRD to maintain a successful partnership with the larger company.

3 things to be aware of as a small or medium business

1. If you collaborate with larger corporations subject to the EU CSRD legislation, it is mandatory to uphold thorough documentation in line with their project requirements.

2. You must be able to report on all CO2 emissions related to your projects.

3. By 2030, the aim is to have a minimum of 30 million zero-emission cars and 80,000 zero-emission trucks operational. Prepare for regulations and legislation regarding the transition to electric vehicles.