Anticipating change means gaining a competitive advantage.
Even if your company is not yet subject to the regulations, staying ahead of the curve and standing out as a sustainable organization represents a strategic advantage.
The Corporate Sustainability Reporting Directive (CSRD), effective since January 5, 2023, under Directive 2022/2464/EU (transposed in Italy with Legislative Decree No. 125 of September 6, 2024), is not just a regulatory obligation. It represents an opportunity for companies to enhance their competitiveness by improving sustainability and transparency.
The benefits of our consultancy
- Stakeholder trust
- Brand enhancement
- Increased operational efficiency
- Regulatory compliance and certification acquisition
- Reduction of emissions and environmental impact
- Proactive identification and management of ESG risks and opportunities
- Competitive differentiation and greater attractiveness
When will your company be required to report under the CSRD?
The CSRD (Corporate Sustainability Reporting Directive) introduces enforceable ESG reporting obligations for thousands of companies across the EU, aiming to increase transparency and accountability.
More than 49,000 companies will need to comply with the ESRS (European Sustainability Reporting Standards), developed by the EU through EFRAG (European Financial Reporting Advisory Group), and obtain mandatory third-party assurance on reported information.
From January 1, 2024
All companies already subject to the NFRD (Public Interest Entities) with more than 500 employees.
The report must be published in 2025, referencing the 2024 fiscal year.
From January 1, 2025
Large companies (including unlisted ones) meeting two of the following criteria:
- More than 250 employees on average
- Over €25 million in total assets
- Over €50 million in net revenues
The report must be published in 2026, referencing the 2025 fiscal year.
From January 1, 2026
Listed small and medium-sized enterprises, small non-complex credit institutions, and insurance companies meeting two of the following criteria:
- Average number of employees between 11 and 250
- Assets exceeding €450,000 and below €25 million
- Net revenues exceeding €900,000 and below €50 million
The report must be published in 2027 with reference to the 2026 fiscal year.
From January 1, 2028
Parent companies based in non-EU countries that have generated over €150 million in net revenues within the EU during the last two consecutive fiscal years.
Note: The requirements outlined above are based on the current legislation. However, the European Commission has published a proposed amendment as part of the Omnibus I package, which may introduce changes to the size thresholds and implementation timelines of the CSRD. We will update this information as soon as the modifications become official.
Rely on our expertise and innovative science-based tools.
The CSRD demands an approach rooted in maximum transparency and data reliability, essential for accurate assessment. This is why we develop tools based on international standards to evaluate the ESG performance of companies and buildings.
Discover our tools
How sustainable is your company?
Answer the questions in the test to get a clear evaluation of your performance and discover the key steps to improve.
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