CSRD and sustainability reporting

Turn the CSRD Directive into a strategic opportunity to transform and sustainably grow your business

Your challenges

The Corporate Sustainability Reporting Directive (CSRD) — a cornerstone of the European Green Deal aiming for carbon neutrality by 2050 — places sustainability at the core of corporate development strategies. It notably requires the standardization of non-financial disclosures, highlighting the need for consistent and well-governed action in terms of environmental and social responsibility. All companies operating in the European Union are affected and will be required to publish Environmental, Social, and Governance (ESG) data according to the following timeline:

• Since January 1st, 2025, covering 2024 data: for large companies with more than 500 employees and either over €50M in net turnover and/or over €25M in total assets (2 out of 3 criteria must be met);
• From January 2026, covering 2025 data: for large companies with more than 250 employees and either over €50M in net turnover and/or over €25M in total assets (2 out of 3 criteria);
• From January 2027, covering 2026 data: for listed SMEs, excluding businesses with fewer than 10 employees and either less than €450,000 in turnover and/or less than €900,000 in total assets.

Note: These thresholds and deadlines may be revised following the proposals of the European Omnibus Directive published on February 26, 2025 (see the European Commission’s press release). Until an official EU vote takes place, the current regulatory framework remains applicable.

Our solutions

RSM’s ESG & Sustainable Finance team — supported by experts trained in sustainability challenges — guides you at every stage of your CSR journey, from defining your carbon roadmap to drafting your sustainability report. We tailor our services to your company’s size, industry-specific requirements, and ESG maturity level.

Our support focuses on:

• Raising executive awareness of CSRD-related risks and opportunities and their strategic implications;
• Preparing your sustainability report in line with CSRD and ESRS standards;
• Conducting double materiality assessments;
• Implementing the EU Green Taxonomy framework;
• Assisting in the selection of extra-financial data collection and processing solutions;
• Supporting the operational deployment of CSRD compliance;
• Carrying out regulatory audits as Statutory Auditors or Independent Assurance Providers for sustainability information.