Is your business affected by CSRD?

What is CSRD reporting?

The Corporate Sustainability Reporting Directive (CSRD) is revolutionizing sustainability reporting in the European Union, replacing the Non-Financial Reporting Directive (NFRD). It’s part of the EU’s commitment to the European Green Deal and the Sustainable Finance Action Plan, requiring listed and large private companies to disclose their environmental, social and governance (ESG) impacts.

With heightened stakeholder expectations and expansive CSRD reporting requirements, transparency is not just mandatory—it’s an opportunity to align your business strategy with sustainable growth, mitigate risks and enhance market trust.

Do you need to be compliant with CSRD?

The CSRD affects over 50,000 companies globally, including:

• EU-listed companies of all sizes
• Large private organizations meeting two of these criteria:
  • €25M+ balance sheet total
  • €50M+ net turnover
  • 250+ employees
• Non-EU subsidiaries of EU-based parents and supply chain participants

Even companies not directly under CSRD may face pressure to align with its standards due to stakeholder and supply chain expectations.

Are you ready for CSRD?

The CSRD applicability assessment by RSM provides a clear and actionable roadmap for determining whether your organization is subject to the CSRD.  Leveraging detailed analysis of financial data, employee counts and entity structures, the assessment offers tailored insights into compliance requirements and reporting pathways. The full assessment can take between three to six weeks to complete and includes an initial visual timeline for reporting and identification of any additional regulations that may be applicable.

Benefits of an RSM CSRD applicability assessment 

The CSRD is more than a regulatory challenge—it’s a chance to redefine your sustainability approach and position your organization as a leader in ESG transparency.