The Corporate Sustainability Reporting Directive (CSRD) is reshaping how organisations understand, manage and disclose sustainability performance. It requires detailed, auditable information on strategy, risk, impacts and value creation across the business.

For many organisations, the challenge is not just compliance, but how to respond in a way that supports decision-making and aligns sustainability with the wider business strategy. Without the right approach, CSRD risks becoming a high-cost, low-value reporting exercise.

Done well, CSRD provides a structured framework to identify material risks and opportunities, improve visibility of performance, and integrate sustainability into corporate strategy and decision-making . This forms a critical component of an effective sustainability strategy.

We help organisations move beyond compliance to deliver CSRD in a way that drives clarity, confidence and long-term value.

How organisations should be approaching CSRD

Organisations in scope of CSRD must comply with regulatory requirements, but should also be using this process to strengthen governance, improve visibility of performance and support more informed decision-making across the business.

  • Ensure compliance with evolving regulatory and assurance requirements: Deliver disclosures aligned to ESRS standards and designed to stand up to audit and regulatory scrutiny.
  • Improve transparency & stakeholder confidence: Provide decision-useful information that strengthens trust with investors, regulators and wider stakeholders.
  • Strengthen governance and accountability: Clarify roles, responsibilities and oversight across sustainability, finance and risk functions.
  • Enable better decision-making: Use double materiality to understand how sustainability impacts financial performance and long-term value.
  • Integrate sustainability into corporate strategy and performance: Align sustainability with core business priorities, ensuring reporting supports strategy, investment planning and operational performance.

Who is in scope of CSRD

CSRD applies to large companies and certain groups operating in the EU and EU-listed companies. Check below to see if your organisation is in scope:

  1. Large EU companies: EU companies that have > €450m Net turnover, >1000 employees
  2. Large non-EU companies (with EU presence)> €450m Net turnover in the EU
  3. EU-listed companies (excluding micro-enterprises): All companies listed on EU regulated markets, with the exception of listed micro-enterprises.

Our CSRD approach

CSRD requires a multi-year, continuous-improvement approach to build maturity, efficiency and business value. Our approach embeds transparency, consistency and documentation throughout, so your disclosures stand up to audit and regulatory scrutiny.

  1. Understand your business & strategic context: We assess your business model, value chain and risk landscape to ensure CSRD is grounded in how your organisation operates.
  2. Identify impacts, risks and opportunities (IROs): We apply double materiality to identify the sustainability topics that matter most, across both financial impact and external impact on society and environment.
  3. Define policies, actions and targets: We support the development of clear policies, action and targets aligned to material risks and opportunities, ensuring they are integrated into business priorities and decision-making.
  4. Assess gaps and readiness: We conduct a structured gap analysis against ESRS requirements to identify areas requiring development or improvement.
  5. Design data and reporting frameworks: We establish robust data collection and governance to ensure sustainability information is decision-useful, consistent and aligned with financial and strategic reporting.
  6. Develop CSRD-compliant disclosures: We create disclosures aligned to governance, strategy, risks and metrics in line with ESRS standards.
  7. Embed governance and continuous improvement: We support integration into governance and operations, ensuring CSRD becomes embedded in business processes, strategy development and ongoing performance management.

What you get

You leave with a clear, audit-ready CSRD approach that supports compliance while strengthening governance, informing strategy and enabling better business decision-making.

  • A defensible, ESRS-aligned double materiality assessment identifying your most significant impacts, risks and opportunities
  • Audit-ready disclosures with clear methodology, documentation and traceability, reducing assurance risk
  • Strengthened governance with defined roles, responsibilities and oversight across the organisation
  • Decision-ready sustainability insight that supports strategy, risk management and investment decisions
  • A structured, scalable reporting framework aligned to business processes and financial reporting
  • A clear foundation for linking sustainability performance to strategic decision-making and long-term value creation

Why choose Acclaro

Experienced, senior-led CSRD delivery

We bring deep expertise across ESRS requirements, double materiality and assurance, applying informed judgement to complex and evolving disclosure requirements. Two of our senior team have CSRD Institute credentials.

From compliance to strategic value

We go beyond reporting to ensure CSRD supports governance, decision-making and long-term value creation, not just disclosure.

Trusted, credible, values led

We operate with integrity and clarity, helping you navigate sustainability with confidence.

Turn CSRD into a driver of long-term value

Speak to our team about your CSRD readiness and delivery approach.

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