Regulations Knowledge Base

Making sense of sustainability reporting in a changing regulatory landscape

At this very moment, sustainability regulation is going through unprecedented changes: disclosures on impact information are moving from voluntary to mandatory. The Corporate Sustainability Reporting Directive (CSRD), first proposed by the European Commission in 2019, has been approved by both the European Parliament and Council of Ministers. The CSRD requires organisations to disclose on sustainability topics for the financial year from 2024 onward – publishing reports is mandatory from 2025.

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Disclosure requirements include environmental, social and governance (ESG) topics and integration of sustainability strategies. With up to 50.000 companies in the EU in scope, this is important legislation to help address crises such as climate change, biodiversity collapse and poverty. Sustainability regulation is instrumental in realising an impact economy – if done well. Delivering on the CSRD promise can accelerate impact-driven organisations.

Our work as True Price and Impact Institute is pioneering in the field; our efforts are now acknowledged by leading organisations and international authorities. We can help you think beyond regulatory requirements for a future-proof business model:

  • Navigate regulatory developments
  • Capacity building anchored in regulatory requirements
  • Data-driven impact materiality assessments
  • Develop impact strategies, metrics, targets and transition pathways
  • Deep-dives on environmental and social topics, e.g. biodiversity and ecosystems, climate mitigation, and workers in the value chain

The top three legal focuses for Sustainability Reporting

Navigating the regulatory landscape is not an easy task: the European Commission is drafting new proposals every month to push the EU Green Deal agenda through. While we’re working on helping you across all of your needs, we have focused on particularly three legal acts with which we can assist your organization: the Corporate Sustainability Reporting Directive (CSRD), the Sustainable Finance Disclosures Regulation (SFDR) and Corporate Sustainability Due Diligence Directive (CSDDD). See SFDR regulation explained to learn more about SFDR.

Reporting landscape: EU Regulation Timeline

The EU green deal consists of several pieces of legislation to be rolled out over a long period of time. To get a better idea of which legislation will come into force when, we have created a timeline. Below you can see entry into force and phasing in of the various regulatory development we focus on:

CSRD Academy

Besides our consulting services on EU regulation, we also offer CSRD training courses for professionals. These trainings are designed for finance and control experts, analysts, auditors, executives, reporting and sustainability experts and non-executive board members. Acquire necessary knowledge and skills to start the CSRD preparation in the organization. Participants will learn:

  1. To identify the key steps for complying with the CSRD requirements
  2. Make a gap analysis and set the targets in accordance with CSRD requirements.
  3. Assess double materiality in accordance with CSRD requirements.
  4. Make a personalized CSRD action plan to start the first CSRD project in your organization.

For more information about our courses visit the CSRD academy website


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