CSRD. Transform a sustainability must-do into a business must-have.

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Corporate Sustainability Reporting Directive

Compliance may be your starting point for CSRD implementation, but it shouldn’t be your end game.

Working with a Deloitte multi-skilled, integrated team, capable of bringing together all disciplines and functions from across your business, there is much more you can gain.

We offer a step-by-step pragmatic approach that guides you through the CSRD’s double-materiality assessment and data points, and puts you on the path to new opportunities, performance improvements and impact that matters. You can future proof your business. With decarbonisation strategies, new products and business models, and enhanced stakeholder relationships.

 

CSRD Series: Supporting you step by step

We’ve created a series of 10-minute videos to guide you through the maze of CSRD related topics, from double-materiality to the EU taxonomy. Watch our episodes to understand not only what’s required, but also the real business benefits of getting this right.

Season 2: Implementing the CSRD

Deloitte experts discuss practical solutions for challenges while implementing the CSRD. Season 2 features 10 episodes. The first 8 cover:
  1. Value chain
  2. Transition plans
  3. CSDDD
  4. Audit
  5. Strategy and performance management
  6. Data
  7. Technology
  8. Double Materiality

The next episodes will cover controls and tax.

These will be released between April and May 2025.

Season 1: Understanding the CSRD

Deloitte experts discuss key aspects of CSRD, and its implications for businesses. Season 1 features 17 episodes, covering:
 
  1. Setting the Scene
  2. Double Materiality Explained
  3. CSRD Risks and Opportunities
  4. Internal Controls
  5. The Legal Perspective of CSRD
  6. CSRD and Your Company Strategy
  7. EU Taxonomy
  8. Climate Strategic Implications
  9. Audit Readiness
  10. People at the Heart of CSRD Implementation
  11. Implications for the Value Chain
  12. Preparing for CSRD Assurance
  13. Social Side of CSRD
  14. Performance Management in CSRD
  15. The Road to Net Zero: Decarbonisation and CSRD
  16. CSRD and ESG Ratings
  17. Data, Technology, and Governance around CSRD

How to turn a sustainability must-do into a business must-have

Forward-thinking business leaders are turning the challenge of regulations like CSRD into opportunities. By using the new level of insight to their advantage and embedding sustainability into their business and operating models, they are unlocking new opportunities, creating operational efficiencies, and ensuring future resilience.

Transform: CSRD – the catalyst for change

The Corporate Sustainability Reporting Directive (CSRD) will increasingly tell the story of how businesses embrace sustainable leading practices within their operating models.
Research
5 minute read

Checkpoint: Looking beyond emissions

ESRS E1, focused on environmental impact, challenges businesses to go beyond emissions targets and short-term goals, as part of a long-term journey for resilience and sustainable growth. This checkpoint article explores how ESRS E1 can help companies leverage the climate transition to build competitive advantage in a low-carbon economy.
Research
6 minute read

Checkpoint: Sustainable supply chain transformation

This checkpoint series explores how companies can leverage the CSRD as a strategic roadmap for sustainable growth and resilience, moving beyond compliance.
Research
5 minute read

Checkpoint: The business value of circularity

ESRS E5 is changing how resources are measured and reported on across the value chain. How can business leaders reevaluate and influence new models of resource use across the value chain?

Checkpoint: Placing people first

This checkpoint series examines ESRS S2, the European Sustainability Reporting Standard dedicated to the workforce.

CSRD: further reading

A practical approach to assess financial materiality

During a double materiality assessment, organizations need to assess both impact and financial materiality ofsustainability matters. The aim of this working paper is to provide practical guidance for thefinancial materiality assessment of Environmental, Social and Governance.
Perspective

A Quick Scan of your CSRD readiness

Our free Quick Scan tool not only highlights strengths and weaknesses but also offers tailored recommendations, fostering awareness and collaboration across the organization to kick-start your ESG reporting journey
Perspective

EU Taxonomy and CSRD climate risks assessments: How to comply and what are the differences?

The EU Taxonomy and the Corporate Sustainability Reporting Directive (CSRD) Draft ESRS E1 both introduce the requirement for companies to assess their exposure to climate-related risks. Through this working paper, we provide further clarity by sharing our view on the interpretations and practical implications of conducting climate risk assessments.
Perspective

EU Regulation on Deforestation-free products (EUDR)

The EU Deforestation-free Regulation (EUDR) is a landmark initiative of the EU Green Deal. It prohibits companies from selling into or exporting certain products from the EU, unless it can be proven they are “deforestation free” and produced in compliance with relevant laws.
Analysis

Get in touch

Oscar Snijders

Sustainability Services lead
+31882883277

Wim Bartels

Partner
+3188 2861522

Arjan de Draaijer

Partner | Sustainability strategy and transformation
+31882 860 872

Vanessa Otto-Mentz

Partner | Sustainability Assurance
+31882883640

Frits Klaver

Director | Strategic Impact Assessment
+31882861331

Andrea Vogel

Partner | Sustainability Data and Technology
+31882861161

Priti Hoffmann

Partner | Net Zero and climate impact
+31882860391

Anne-Claire van den Wall Bake-Dijkstra

Partner | Sustainability regulations and reporting & Nature
+31612580003

Nathalie La Verge

Director | Social sustainability
+31882881930

Ivan Kukhnin

Partner | Sustainability reporting and transformation
+31882861821