{"id":31696,"date":"2024-03-26T09:37:00","date_gmt":"2024-03-26T08:37:00","guid":{"rendered":"https:\/\/fhi.nl\/nieuws\/duurzaamheidsrapportage-csrd-rapporteren-over-de-impact-van-jouw-onderneming-op-mens-en-milieu\/"},"modified":"2026-04-08T10:58:41","modified_gmt":"2026-04-08T08:58:41","slug":"duurzaamheidsrapportage-csrd-rapporteren-over-de-impact-van-jouw-onderneming-op-mens-en-milieu","status":"publish","type":"news","link":"https:\/\/fhi.nl\/en\/news\/duurzaamheidsrapportage-csrd-rapporteren-over-de-impact-van-jouw-onderneming-op-mens-en-milieu\/","title":{"rendered":"Sustainability reporting CSRD: reporting on the impact of your company on people and the environment"},"content":{"rendered":"
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CSRD Sustainability Report: <\/h6>\n\t\t\t\t\n\t\t\t\t

\n\t\t\t\t\tReport on the impact of your company on people and the environment\t\t\t\t<\/h1>\n\n\t\t\t\t
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On 1 January 2024, the Corporate Sustainability Reporting Directive (CSRD) came into effect. The CSRD requires companies within the European Union to report on the impact of their activities on people, the environment and society. The directive requires organisations to collect, process and publish large amounts of data. What does this mean for your organisation? <\/strong><\/p>\n

In 2022, the European Union adopted the Corporate Sustainability Reporting Directive (CSRD) as part of the European Green Deal. This requires companies to report on the impact of, among other things, policies, processes and financing on biodiversity and ecosystems. The directive contributes to the European Union's goal of being climate neutral by 2050 and increases transparency on non-financial aspects of business operations.<\/p>\n

The CSRD uses the dual materiality principle. According to this principle, sustainability issues are viewed from two perspectives. On the one hand, you determine the positive and negative impact that your organization has on the environment, such as damage to nature. On the other hand, you investigate the opportunities and risks of sustainability-related developments on the organization, for example when your factory is located in an area with a high risk of flooding.<\/p>\n

Who is the CSRD for?<\/h4>\n

The obligation to comply with the CSRD will come into effect in phases. The new directive will apply to companies that previously fell under the Non-Financial Reporting Directive (NFRD) for the financial year 2024. These are mainly large public interest entities, such as listed companies, banks and insurers. Since 2018, they have been required under the NFRD to report on sustainability information in their annual report. From 2025, the CSRD will also apply to large companies that previously did not fall under the NFRD. A company is large if it meets at least two of the following criteria:<\/p>\n