We cut through the complexity of European sustainability regulations for Dutch SMEs. Find all essential concepts, FAQs, and resources in one clear, centralized hub.
Start with Key Concepts NowCSRD is a new EU law that mandates large and listed companies to regularly report on their environmental and social impact, replacing the former NFRD.
A core principle of CSRD, requiring companies to report on both their impact on people and planet (Impact Materiality) and how sustainability issues affect the company's financial value (Financial Materiality).
The specific standard focusing on how a company addresses climate change mitigation and adaptation, requiring disclosures on emissions (Scope 1, 2, 3) and transition plans.
A: CSRD primarily applies to large companies (meeting 2 of 3 criteria: >250 employees, >€40M net turnover, >€20M total assets) and listed SMEs, phased in from 2024 onwards.
A: ESRS (European Sustainability Reporting Standards) are the detailed, mandatory rules developed by EFRAG that specify exactly what information companies must disclose under CSRD.
A: Listed SMEs will report starting 2026 (for 2025 data). Non-listed SMEs are not currently required to report, but will be indirectly affected by large clients’ reporting demands.
The official gateway to all European regulations related to Corporate Sustainability Reporting Directive (CSRD) and its implementation timeline.
The core documents defining the specific reporting standards (ESRS 1, ESRS 2, E1-E5, S1-S4, G1) that companies must follow to comply with CSRD.