{"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":"2026-01-13T10:22:38","modified_gmt":"2026-01-13T09:22:38","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":"<header id=\"header\" class=\"header header--low header--branch\">\n\n\t\n\t\t\t<div class=\"header__background header__background--graphic\"><\/div>\n\t\n\t<div class=\"container\">\n\t\t<div class=\"header__content\">\n\t\t\t<div class=\"header__first\">\n\n\t\t\t\t\n\t\t\t\t\n\t\t\t\t\n\t\t\t\t<h1 class=\"header__title\" >\n\t\t\t\t\tSustainability reporting CSRD: reporting on the impact of your company on people and the environment\t\t\t\t<\/h1>\n\n\t\t\t\t<div class=\"header__dots-line\">\n\t\t\t\t\t<svg width=\"431\" height=\"9\" viewbox=\"0 0 431 9\" fill=\"none\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M430.799 4.192a1.136 1.136 0 1 1-2.272-.001 1.136 1.136 0 0 1 2.272 0Zm-27.272 0a1.135 1.135 0 1 1-2.27 0 1.135 1.135 0 0 1 2.27 0Zm-27.27 0a1.136 1.136 0 1 1-2.272-.001 1.136 1.136 0 0 1 2.272 0Zm-27.272 0a1.39 1.39 0 1 1-2.78 0 1.39 1.39 0 0 1 2.78 0Zm-27.78 0a1.645 1.645 0 1 1-3.29 0 1.645 1.645 0 0 1 3.29 0Zm-28.29 0a1.9 1.9 0 1 1-3.799 0 1.9 1.9 0 0 1 3.799 0Zm-28.799 0a2.154 2.154 0 1 1-4.308 0 2.154 2.154 0 0 1 4.308 0Zm-29.308 0a2.41 2.41 0 1 1-4.819 0 2.41 2.41 0 0 1 4.819 0Zm-29.819 0a2.663 2.663 0 1 1-5.326.001 2.663 2.663 0 0 1 5.326-.001Zm-30.327 0a2.919 2.919 0 1 1-5.837 0 2.919 2.919 0 0 1 5.837 0Zm-30.837 0a3.173 3.173 0 1 1-6.345.001 3.173 3.173 0 0 1 6.345 0Zm-31.346 0a3.428 3.428 0 1 1-6.856 0 3.428 3.428 0 0 1 6.856 0Zm-31.856 0a3.683 3.683 0 1 1-7.365 0 3.683 3.683 0 0 1 7.365 0Zm-32.365 0a3.937 3.937 0 1 1-7.875 0 3.937 3.937 0 0 1 7.875 0Zm-32.874 0a4.192 4.192 0 1 1-8.384 0 4.192 4.192 0 0 1 8.384 0Z\" fill=\"#FFF960\"\/><\/svg>\t\t\t\t<\/div>\n\n\t\t\t\t\n\t\t\t\t\n\t\t\t<\/div>\n\n\t\t\t\t\t\t\t<div class=\"header__second\">\n\n\t\t\t\t\t\n\t\t\t\t\t\n\t\t\t\t\t\n\t\t\t\t\t\t\t\t\t\t\t<div class=\"header__branch-logos\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img decoding=\"async\" src=\"https:\/\/fhi.nl\/app\/uploads\/2024\/02\/Gebouw-automatisering.svg\" class=\"header__branch-logo\" alt=\"\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img decoding=\"async\" src=\"https:\/\/fhi.nl\/app\/uploads\/2024\/02\/Industriele-automatisering.svg\" class=\"header__branch-logo\" alt=\"\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img decoding=\"async\" src=\"https:\/\/fhi.nl\/app\/uploads\/2024\/02\/Industriele-elektronica.svg\" class=\"header__branch-logo\" alt=\"\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img decoding=\"async\" src=\"https:\/\/fhi.nl\/app\/uploads\/2024\/02\/Laboratorium-technologie.svg\" class=\"header__branch-logo\" alt=\"\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\n\t\t\t\t\t\n\t\t\t\t\t\n\t\t\t\t<\/div>\n\t\t\t\n\t\t<\/div>\n\t<\/div>\n<\/header>\n\n\t<div class=\"header__meta\">\n\t<div class=\"container\">\n\t\t<div class=\"header__meta__category\">\n\n\t\t\t\t\t\t\t<div class=\"header__meta__detail\">\n\t\t\t\t\t<div>Branch<\/div>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<a href=\"https:\/\/fhi.nl\/en\/kennishub\/?_branches_kennishub=industriele-elektronica\" class=\"header__meta__detail--branch\">\n\t\t\t\t\t\t\t\tIndustrial Electronics\t\t\t\t\t\t\t<\/a>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<a href=\"https:\/\/fhi.nl\/en\/kennishub\/?_branches_kennishub=gebouw-automatisering\" class=\"header__meta__detail--branch\">\n\t\t\t\t\t\t\t\tBuilding Automation\t\t\t\t\t\t\t<\/a>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<a href=\"https:\/\/fhi.nl\/en\/kennishub\/?_branches_kennishub=industriele-automatisering\" class=\"header__meta__detail--branch\">\n\t\t\t\t\t\t\t\tIndustrial automation\t\t\t\t\t\t\t<\/a>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<a href=\"https:\/\/fhi.nl\/en\/kennishub\/?_branches_kennishub=laboratorium-technologie\" class=\"header__meta__detail--branch\">\n\t\t\t\t\t\t\t\tLaboratory Technology\t\t\t\t\t\t\t<\/a>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\n\t\t\t\t\t\t\t<div class=\"header__meta__detail\">\n\t\t\t\t\t<div>Subject<\/div>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<a href=\"https:\/\/fhi.nl\/en\/kennishub\/?_onderwerp_kennishub=crsd\" class=\"header__meta__detail--categorie\">\n\t\t\t\t\t\t\t\tCRSD\t\t\t\t\t\t\t<\/a>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<a href=\"https:\/\/fhi.nl\/en\/kennishub\/?_onderwerp_kennishub=federatief\" class=\"header__meta__detail--categorie\">\n\t\t\t\t\t\t\t\tFederated\t\t\t\t\t\t\t<\/a>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\n\t\t<\/div>\n\t<\/div>\n<\/div>\n\n\n\n<div class=\"text bg--offwhite\">\n\t<div class=\"container\">\n\t\t\t\t\t\t<div class=\"text__content text__content--1-col\">\n\t\t\t<p><strong>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<p>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&#039;s goal of being climate neutral by 2050 and increases transparency on non-financial aspects of business operations.<\/p>\n<p>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<h4>Who is the CSRD for?<\/h4>\n<p>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<ul>\n<li>More than 250 employees<\/li>\n<li>More than 50 million euros in turnover per year<\/li>\n<li>More than 25 million euros on the balance sheet<\/li>\n<\/ul>\n<p>The CSRD will apply to listed SMEs from 1 January 2026<\/p>\n<h4>Unlisted SMEs<\/h4>\n<p>Unlisted SMEs are not subject to the CSRD but will feel its effects. This happens if a company in this category is part of the value chain of a reporting company and is asked to provide information. As an SME, you can anticipate this by being well-informed. Make sure you are well-prepared for questions and have insight into your own supply chain. Incidentally, it is expected that unlisted SMEs will also be required to report on sustainability in some way in the future. To prepare yourself properly, you can voluntarily use the European SME Sustainability Reporting Standards (SSRs).<\/p>\n<p><strong>FHI is closely monitoring developments. <\/strong><a href=\"https:\/\/fhi.nl\/en\/nieuwsbrieven-fhi-leden-en-relaties\/\"><strong>subscribe<\/strong><\/a><strong> for our newsletter and stay informed.<\/strong><\/p>\n<p><strong>Resources and useful links<\/strong><\/p>\n<ul>\n<li><a href=\"https:\/\/www.ser.nl\/nl\/thema\/imvo\/wetgeving\/-\/media\/5D9FE11A837C4C9EB98EF30F2DB6DB00.ashx\">Frequently Asked Questions Document<\/a> of the SER and the Council for Annual Reporting<\/li>\n<li><a href=\"https:\/\/efrag.org\/lab6?AspxAutoDetectCookieSupport=1\">European Sustainability Reporting Standards<\/a> (ESRS) with more information on reporting requirements<\/li>\n<li><a href=\"https:\/\/www.mvorisicochecker.nl\/\">CSR Risk Checker<\/a>: tool to check products and purchases in your chain<\/li>\n<li><a href=\"https:\/\/www.mkb.nl\/weekbulletin\/zes-vragen-en-antwoorden-over-de-csrd#:~:text=De%20CSRD%20geldt%20vanaf%201,met%20meer%20dan%20500%20medewerkers.\">Six questions and answers about the CSRD<\/a> by MKB-Nederland<\/li>\n<\/ul>\n\t\t<\/div>\n\t<\/div>\n<\/div>\n\n\r\n\t<div class=\"articles bg--dark-blue automatic\">\r\n\t\t<div class=\"container\">\r\n\t\t\t<div class=\"articles__header\">\r\n\t\t\t\t\t\t\t\t\t<div class='heading-wrapper'><svg width=\"13\" height=\"13\" viewbox=\"0 0 13 13\" fill=\"none\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><circle cx=\"6.394\" cy=\"6.5\" r=\"6.394\" fill=\"#000\"\/><\/svg><h2>Related articles<\/h2><\/div>\t\t\t\t\t\t\t\t\t\t\t\t\t<a href=\"\/en\/profiel\/fhi-federatie-van-technologie-branches\/\" class=\"button button--outline\">view profile<\/a>\r\n\t\t\t\t\t\t\t<\/div>\r\n\t\t\t\t\t\t<div class=\"post-grid post-grid--no-padding\">\r\n\t\t\t\t\n<a class=\"single-item single-item__articles\" href=\"https:\/\/fhi.nl\/en\/news\/animatievideo-hoe-werkt-sam-guard\/\" data-id=\"40206\">\n\t<div class=\"single-item__articles-icon\">\n\t\t<svg width=\"35\" height=\"35\" viewbox=\"0 0 35 35\" fill=\"none\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\">\n<mask id=\"mask0_1182_5532\" style=\"mask-type:luminance\" maskunits=\"userSpaceOnUse\" x=\"0\" y=\"0\" width=\"35\" height=\"35\">\n<path d=\"M0 0H35V35H0V0Z\" fill=\"white\"\/>\n<\/mask>\n<g mask=\"url(#mask0_1182_5532)\">\n<path d=\"M5.12695 9.22852H1.02539V31.9238H10.4299C12.2868 31.9238 14.0678 32.6615 15.3809 33.9746H19.6191C20.9322 32.6615 22.7132 31.9238 24.5701 31.9238H33.9746V11.2793H29.873\" stroke=\"#2A5CEE\" stroke-width=\"2\" stroke-miterlimit=\"10\"\/>\n<path d=\"M17.5 9.22852H18.1426C20.0088 7.89544 22.2237 7.17773 24.5615 7.17773H29.873V27.8223H24.5615C22.2237 27.8223 20.0088 28.54 18.1426 29.873H16.8574C14.9912 28.54 12.7763 27.8223 10.4385 27.8223H5.12695V5.12695H9.22852\" stroke=\"#2A5CEE\" stroke-width=\"2\" stroke-miterlimit=\"10\"\/>\n<path d=\"M9.22852 1.02539V21.6699C13.759 21.6699 17.5 25.3425 17.5 29.873V9.22852C17.5 4.698 13.759 1.02539 9.22852 1.02539Z\" stroke=\"#2A5CEE\" stroke-width=\"2\" stroke-miterlimit=\"10\"\/>\n<\/g>\n<\/svg>\n\t<\/div>\n\t<div class=\"single-item__articles-title\"><div class='heading-wrapper'><h3>Animation video: How does SAM GUARD\u00ae work?<\/h3><\/div><\/div>\n\t<div class=\"single-item__articles-terms\">\n\t\t\n\t\t\n\t\t\t\t\t\t<span class=\"button button--outline single-item__articles-term--branche single-item__articles-term\">Industrial automation<\/span>\n\t\t\t\t\t\t\t\t<span class=\"button button--outline single-item__articles-term--branche single-item__articles-term\">Predictive Maintenance<\/span>\n\t\t\t\t\t\t\t\t<span class=\"button button--outline single-item__articles-term--branche single-item__articles-term\">Asset management\/Maintenance software<\/span>\n\t\t\t\t\t\t\t\t<span class=\"button button--outline single-item__articles-term--branche single-item__articles-term\">Software for automation<\/span>\n\t\t\t\t\t<\/div>\n\t<div class=\"single-item__articles-author-date-wrapper\">\n\t\t\t\t\t<div class=\"single-item__articles-author\">\n\t\t\t\tSAMSON REGELTECHNIEK BV\t\t\t<\/div>\n\t\t\t\t\t\t\t<div class=\"single-item__articles-date\">\n\t\t\t\tJanuary 12, 2021\t\t\t<\/div>\n\t\t\t<\/div>\n<\/a>\n\n<a class=\"single-item single-item__articles\" href=\"https:\/\/fhi.nl\/en\/news\/robotisering-geen-gevaar-volgens-90-procent-van-de-industriele-bedrijven\/\" data-id=\"44390\">\n\t<div class=\"single-item__articles-icon\">\n\t\t<svg width=\"35\" height=\"35\" viewbox=\"0 0 35 35\" fill=\"none\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\">\n<mask id=\"mask0_1182_5532\" style=\"mask-type:luminance\" maskunits=\"userSpaceOnUse\" x=\"0\" y=\"0\" width=\"35\" height=\"35\">\n<path d=\"M0 0H35V35H0V0Z\" fill=\"white\"\/>\n<\/mask>\n<g mask=\"url(#mask0_1182_5532)\">\n<path d=\"M5.12695 9.22852H1.02539V31.9238H10.4299C12.2868 31.9238 14.0678 32.6615 15.3809 33.9746H19.6191C20.9322 32.6615 22.7132 31.9238 24.5701 31.9238H33.9746V11.2793H29.873\" stroke=\"#2A5CEE\" stroke-width=\"2\" stroke-miterlimit=\"10\"\/>\n<path d=\"M17.5 9.22852H18.1426C20.0088 7.89544 22.2237 7.17773 24.5615 7.17773H29.873V27.8223H24.5615C22.2237 27.8223 20.0088 28.54 18.1426 29.873H16.8574C14.9912 28.54 12.7763 27.8223 10.4385 27.8223H5.12695V5.12695H9.22852\" stroke=\"#2A5CEE\" stroke-width=\"2\" stroke-miterlimit=\"10\"\/>\n<path d=\"M9.22852 1.02539V21.6699C13.759 21.6699 17.5 25.3425 17.5 29.873V9.22852C17.5 4.698 13.759 1.02539 9.22852 1.02539Z\" stroke=\"#2A5CEE\" stroke-width=\"2\" stroke-miterlimit=\"10\"\/>\n<\/g>\n<\/svg>\n\t<\/div>\n\t<div class=\"single-item__articles-title\"><div class='heading-wrapper'><h3>Robotization not a danger according to 90 percent of industrial companies<\/h3><\/div><\/div>\n\t<div class=\"single-item__articles-terms\">\n\t\t\n\t\t\n\t\t\t<\/div>\n\t<div class=\"single-item__articles-author-date-wrapper\">\n\t\t\t\t\t<div class=\"single-item__articles-author\">\n\t\t\t\tFHI, Federation of Technology Industries\t\t\t<\/div>\n\t\t\t\t\t\t\t<div class=\"single-item__articles-date\">\n\t\t\t\tSeptember 10, 2018\t\t\t<\/div>\n\t\t\t<\/div>\n<\/a>\n\t\t\t<\/div>\r\n\t\t<\/div>\r\n\t<\/div>\r\n\r\n\n\n<div class=\"companies bg--white\" data-item-count=\"2\" data-manual=\"\">\n\t<div class=\"container\">\n\t\t<div class=\"companies__header\">\n\t\t\t\t\t\t\t<div class='heading-wrapper'><svg width=\"13\" height=\"13\" viewbox=\"0 0 13 13\" fill=\"none\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><circle cx=\"6.394\" cy=\"6.5\" r=\"6.394\" fill=\"#000\"\/><\/svg><h2>Related companies<\/h2><\/div>\t\t\t\t\t<\/div>\n\t\t\t\t\t<div class=\"post-grid post-grid--no-padding\">\n\t\t\t\t\t\t\t\t\t\n<div class=\"single-item single-item__companies\">\n\t<div class=\"single-item__background\"><img decoding=\"async\" width=\"1920\" height=\"1280\" src=\"https:\/\/fhi.nl\/app\/uploads\/2024\/04\/8ce218ee66df5b4ed2dc0af68573d626.jpg\" class=\"attachment- size-\" alt=\"\" srcset=\"https:\/\/fhi.nl\/app\/uploads\/2024\/04\/8ce218ee66df5b4ed2dc0af68573d626.jpg 1920w, https:\/\/fhi.nl\/app\/uploads\/2024\/04\/8ce218ee66df5b4ed2dc0af68573d626-300x200.jpg 300w, https:\/\/fhi.nl\/app\/uploads\/2024\/04\/8ce218ee66df5b4ed2dc0af68573d626-1024x683.jpg 1024w, https:\/\/fhi.nl\/app\/uploads\/2024\/04\/8ce218ee66df5b4ed2dc0af68573d626-768x512.jpg 768w, https:\/\/fhi.nl\/app\/uploads\/2024\/04\/8ce218ee66df5b4ed2dc0af68573d626-1536x1024.jpg 1536w, https:\/\/fhi.nl\/app\/uploads\/2024\/04\/8ce218ee66df5b4ed2dc0af68573d626-2048x1365.jpg 2048w, https:\/\/fhi.nl\/app\/uploads\/2024\/04\/8ce218ee66df5b4ed2dc0af68573d626-1620x1080.jpg 1620w, https:\/\/fhi.nl\/app\/uploads\/2024\/04\/8ce218ee66df5b4ed2dc0af68573d626-576x384.jpg 576w, https:\/\/fhi.nl\/app\/uploads\/2024\/04\/8ce218ee66df5b4ed2dc0af68573d626-425x283.jpg 425w, https:\/\/fhi.nl\/app\/uploads\/2024\/04\/8ce218ee66df5b4ed2dc0af68573d626-960x640.jpg 960w, https:\/\/fhi.nl\/app\/uploads\/2024\/04\/8ce218ee66df5b4ed2dc0af68573d626-200x133.jpg 200w\" sizes=\"(max-width: 1920px) 100vw, 1920px\" \/><\/div>\n\t<div class=\"single-item__logo\"><img decoding=\"async\" src=\"https:\/\/fhi.nl\/app\/uploads\/files\/9b8fa64449b0687c61d99a3e874897a4-1d5669d50dc0a58ecb65339588e7795ac772e1eb-ankersmid-thumb.jpg\" alt=\"\"><\/div>\n\t<div class=\"single-item__title\">Anchorsmith Process<\/div>\n\t<div class=\"single-item__description\">Ankersmid Process BV (formerly M&amp;C Indumation) supplies high-quality industrial measuring and control equipment for gas and liquid analysis, complete &#039;Turn-Key&#039; systems, (combustion) process monitoring, oxygen measurements, as well as Continuous Emission Measurement (CEM) and Registration\u2026<\/div>\n\t\t\t<div class=\"single-item__button\"><a href=\"\/en\/profiel\/ankersmid-process\/\" class=\"button 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