{"id":2936,"date":"2024-03-29T11:10:00","date_gmt":"2024-03-29T10:10:00","guid":{"rendered":"https:\/\/aymingbe.vps.staging.elixirrdigital.com\/?p=2936"},"modified":"2026-04-15T11:36:02","modified_gmt":"2026-04-15T09:36:02","slug":"csrd-made-simple","status":"publish","type":"post","link":"https:\/\/aymingbe.vps.staging.elixirrdigital.com\/en\/latest\/expert-opinion\/csrd-made-simple\/","title":{"rendered":"CSRD made simple"},"content":{"rendered":"    <section\n        class=\"wp-block-breadcrumbs wp-block wp-block--first-block layout--spacing-xxxs-top layout--spacing-xxxs-bottom bg--light-blue\"\n            >\n        <div class=\"wp-block-breadcrumbs__container\">\n            <nav class=\"wp-block-breadcrumbs__nav\" aria-label=\"Breadcrumb\">\n                <nav aria-label=\"breadcrumbs\" class=\"rank-math-breadcrumb\"><p><span class=\"last btn btn--tertiary\">Home<\/span><\/p><\/nav>            <\/nav>\n        <\/div>\n    <\/section>\n \n<section\n    class=\"wp-block-banner wp-block wp-block-banner--no-additional-content layout--spacing-xxl-top layout--spacing-xxl-bottom bg--dark-gradient wp-block-banner--dark bg--dark\"\n        >\n        <div class=\"wp-block-banner__container\">\n        <div class=\"wp-component-content wp-component-content--dark wp-block-banner__content\">\n    <div class=\"wp-component-content__inner\">\n                        <h1 class=\"wp-component-heading text--h2 wp-component-content__title\">\n    CSRD made simple<\/h1>                    <div class=\"wp-component-content__content wysiwyg wysiwyg--dark\">\n                <p>CSRD Directive &#8211; what are we talking about?<\/p>\n            <\/div>\n                    <\/div>\n    <\/div>            <\/div>\n<\/section>\n<section\n    class=\"wp-block-insight-intro wp-block wp-block-insight-intro--no-details layout--spacing-xxl-top layout--spacing-xxl-bottom bg--white\"\n    >\n            <div class=\"wp-block-insight-intro__container fade-in\">\n                    <div class=\"wp-block-insight-intro__image\">\n                <img loading=\"lazy\" decoding=\"async\" width=\"981\" height=\"471\" src=\"https:\/\/aymingbe.vps.staging.elixirrdigital.com\/wp-content\/uploads\/sites\/9\/2025\/08\/AdobeStock_653836863-1000x471-1-981x471.jpeg\" class=\"attachment-content-width-sidebar-image size-content-width-sidebar-image\" alt=\"\" srcset=\"https:\/\/aymingbe.vps.staging.elixirrdigital.com\/wp-content\/uploads\/sites\/9\/2025\/08\/AdobeStock_653836863-1000x471-1-981x471.jpeg 981w, https:\/\/aymingbe.vps.staging.elixirrdigital.com\/wp-content\/uploads\/sites\/9\/2025\/08\/AdobeStock_653836863-1000x471-1-32x15.jpeg 32w\" sizes=\"auto, (max-width: 981px) 100vw, 981px\" \/>            <\/div>\n                    <\/div>\n    <\/section>\n<section\n    class=\"wp-block-text-block wp-block wp-block-text-block--reduced-width layout--none-top layout--spacing-l-bottom bg--white\"\n    >\n                        <div class=\"wp-block-text-block__container wysiwyg fade-in\">\n                <p>Coming into force on January 1, 2024, the European Corporate Sustainability Reporting Directive (CSRD) has introduced new standards and obligations for non-financial reporting. Primarily aimed at large companies and listed SMEs, this directive aims to strengthen transparency in terms of sustainable development.\n<\/p>\n<h2>What are the objectives of the CSRD?<\/h2>\n<p><b>The CSRD (<\/b><b>Corporate<\/b> <b>Sustainability<\/b> <b>Reporting<\/b><b>Directive<\/b><b> ) <\/b>replaces the NFRD (and, consequently, the DPEF) from 2024.<\/p>\n<p>The main objectives are :<\/p>\n<ul>\n<li>Standardize ESG reports at European level, to make them comparable and enforceable.<\/li>\n<li>Collect more reliable, accurate and complete information.<\/li>\n<li>Strengthen corporate commitment to climate, environment, society and governance issues.<\/li>\n<li>Increase the number of companies involved.<\/li>\n<\/ul>\n<h2>The content of sustainability reporting<\/h2>\n<p>At the heart of the CSRD is sustainability reporting, which encompasses a company&#8217;s ESG (Environmental, Social and Governance) data. More specifically, companies are required to provide information on: <\/p>\n<ul>\n<li><strong>Environmental factors<\/strong>: this includes aspects such as mitigation and adaptation to climate change, pollution, preservation of biodiversity, and responsible use of resources.<\/li>\n<li><strong>Social factors<\/strong>: the CSRD requires companies to disclose information on equal opportunities, working conditions, respect for human rights and fundamental freedoms.<\/li>\n<li><strong>Governance factors<\/strong>: the directive also addresses governance-related aspects, such as the role of administrative bodies, lobbying activities, ethical issues, corruption and the management of relations with business partners.<\/li>\n<\/ul>\n<h2>Information certification<\/h2>\n<p><strong>A key element of CSRD<\/strong> is the certification of the information provided. Companies are required to have their sustainability reports audited by a statutory auditor or an accredited independent third-party organization (ITO). This measure is designed to guarantee the reliability and transparency of the data reported, thereby reinforcing the credibility of the reporting process.  <\/p>\n<p>The CSRD represents a significant step towards promoting transparency and sustainable development within European companies. By encouraging more open and responsible communication on extra-financial aspects, it aims to shape an economic landscape that is more respectful of the environment, socially equitable and ethically governed. Companies affected by this directive will have to adapt quickly to meet these new requirements, and thus contribute to building a sustainable future.  <\/p>\n<h2>Application of the CSRD Directive: Who is concerned and when?<\/h2>\n<p>Application of <a href=\"https:\/\/entreprendre.service-public.fr\/actualites\/A16970\" target=\"_blank\" rel=\"noopener\">the European HWC Directive<\/a> in Europe will be staggered according to the companies concerned.<\/p>\n<p><a class=\"btn btn--primary\" href=\"https:\/\/www.medtechmeetup.com\/\" target=\"_blank\" rel=\"noopener\">MORE INFO<\/a><\/p>\n<h2>Why is the CSRD Directive important for your company?<\/h2>\n<ol>\n<li><strong>Increased transparency<\/strong>: the CSRD requires companies to publish detailed information on their ESG practices. By complying with this directive, your company demonstrates its commitment to transparency, thereby strengthening the confidence of stakeholders, investors and the public. <\/li>\n<li><strong>Integration of ESG criteria<\/strong>: the directive requires the integration of ESG criteria into a company&#8217;s overall strategy. Expressed in the form of the European Sustainability Reporting Standards (ESRD), these criteria must be integrated into reports, following a double materiality analysis. A tedious task that offers your company a unique opportunity to align your business objectives with sustainable practices, thereby creating long-term value and contributing to your company&#8217;s resilience.  <\/li>\n<li><strong>Competitive advantages:<\/strong> by taking a proactive approach to CSRD, your company positions itself as a leader in the field of sustainability. This can not only attract new, like-minded investors, but also strengthen your reputation and differentiate your brand in the marketplace. <\/li>\n<\/ol>\n<h2>Need support? Contact our experts <\/h2>\n<p style=\"text-align: center\">Whatever your starting point and level of maturity, our experts can help you <b>implement these new CSRD obligations.<\/b><\/p>\n<p style=\"text-align: center\"><a class=\"btn btn--primary\" href=\"https:\/\/www.ayming.fr\/contactez-nous\/\" target=\"_blank\" rel=\"noopener\">CONTACT US<\/a><\/p>\n            <\/div>\n            <\/section>\n<section\n    class=\"wp-block-sharing-icons wp-block wp-block-sharing-icons--border-dividers layout--none-top layout--spacing-xxl-bottom bg--white\"\n    >\n    <div class=\"wp-block-sharing-icons__container\">\n        <div class=\"wp-block-sharing-icons__inner\">\n                            <p class=\"wp-block-sharing-icons__title fade-in\">\n                    Share                <\/p>\n                        <div class=\"wp-component-socials row-load wp-component-socials--default\">\n            <a href=\"https:\/\/x.com\/share?text=CSRD%20made%20simple&#038;url=https:\/\/aymingbe.vps.staging.elixirrdigital.com\/en\/latest\/expert-opinion\/csrd-made-simple\/\" target=\"_blank\" rel=\"noreferrer noopener\" class=\"wp-component-socials__link\" title=\"Share on Twitter\">\n            <svg class='edwp-icon edwp-icon--reg js-icon ' aria-hidden='true'>\n                <use xlink:href='#x'><\/use>\n            <\/svg>        <\/a>\n    \n            <a href=\"https:\/\/www.linkedin.com\/shareArticle?mini=true&#038;url=https:\/\/aymingbe.vps.staging.elixirrdigital.com\/en\/latest\/expert-opinion\/csrd-made-simple\/&#038;title=CSRD%20made%20simple\" target=\"_blank\" rel=\"noreferrer noopener\" class=\"wp-component-socials__link\" title=\"Share on Linkedin\">\n            <svg class='edwp-icon edwp-icon--reg js-icon ' aria-hidden='true'>\n                <use xlink:href='#linkedin'><\/use>\n            <\/svg>        <\/a>\n    \n            <a href=\"http:\/\/www.facebook.com\/sharer.php?u=https:\/\/aymingbe.vps.staging.elixirrdigital.com\/en\/latest\/expert-opinion\/csrd-made-simple\/&#038;p%5Btitle%5D=CSRD%20made%20simple\" target=\"_blank\" rel=\"noreferrer noopener\" class=\"wp-component-socials__link\" title=\"Share on Facebook\">\n            <svg class='edwp-icon edwp-icon--reg js-icon ' aria-hidden='true'>\n                <use xlink:href='#facebook'><\/use>\n            <\/svg>        <\/a>\n    \n    \n    \n            <a\n            href=\"mailto:?subject=CSRD%20made%20simple&#038;body=https:\/\/aymingbe.vps.staging.elixirrdigital.com\/en\/latest\/expert-opinion\/csrd-made-simple\/\"\n            target=\"_blank\"\n            rel=\"noreferrer noopener\"\n            class=\"wp-component-socials__link\"\n            title=\"Share via Email\"\n        >\n            <svg class='edwp-icon edwp-icon--reg js-icon ' aria-hidden='true'>\n                <use xlink:href='#email'><\/use>\n            <\/svg>        <\/a>\n    \n    <\/div>\n        <\/div>\n    <\/div>\n<\/section>\n<section\n    class=\"wp-block-newsletter-signup wp-block layout--spacing-xxl-top layout--spacing-xxl-bottom bg--gray\"\n    >\n    <div class=\"wp-block-newsletter-signup__container\">\n        <div class=\"wp-block-newsletter-signup__box row-load\">\n            <div class=\"wp-block-newsletter-signup__content\">\n                <h2 class=\"wp-component-heading text--h5 wp-block-newsletter-signup__heading\">\n    Insights delivered straight to your inbox<\/h2>                <div class=\"wp-block-newsletter-signup__description wysiwyg\">\n                    <p class=\"paragraph-large\">Don&#8217;t miss out on the latest information, news and updates from Ayming. 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        <div class=\"wp-component-content__buttons\">\n            <a class=\"btn btn--primary\" href=\"https:\/\/aymingbe.vps.staging.elixirrdigital.com\/latest\/articles\/\">See more expertise<svg class='edwp-icon edwp-icon--xsm js-icon ' aria-hidden='true'>\n                <use xlink:href='#arrow'><\/use>\n            <\/svg><\/a>        <\/div>\n    <\/div>                            <div class=\"wp-block-cards__swiper-container\">\n                    <div\n                        class=\"swiper wp-block-cards__swiper js-wp-block-cards-swiper\"\n                        data-slides-per-view-desktop=\"auto\"\n                        data-slides-per-view-tablet=\"auto\"\n                        data-slides-per-view-mobile=\"auto\"\n                    >\n                        <div class=\"swiper-wrapper wp-block-cards__swiper-wrapper row-load\">\n                                                            <div class=\"swiper-slide wp-block-cards__slide\">\n                         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       CSRD made simple            <\/a>\n                                    <div class=\"wp-component-card-insights__meta\">\n                                                    <a href=\"https:\/\/aymingbe.vps.staging.elixirrdigital.com\/en\/latest\/expert-opinion\/\" class=\"wp-component-card-insights__type\">\n                        Expert Opinion                    <\/a>\n                                                    <span class=\"wp-component-card-insights__separator\"><\/span>\n                    <p class=\"wp-component-card-insights__date\">13 April, 2026<\/p>\n                            <\/div>\n            <\/div>\n<\/article>                                <\/div>\n                                                            <div class=\"swiper-slide wp-block-cards__slide\">\n                                    <article class=\"wp-component-card-insights js-card-link wp-component-card-insights--post wp-block-cards__card\">\n            <div 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   <\/div>\n            <\/div>\n<\/article>                                <\/div>\n                                                            <div class=\"swiper-slide wp-block-cards__slide\">\n                                    <article class=\"wp-component-card-insights js-card-link wp-component-card-insights--post wp-block-cards__card\">\n            <div class=\"wp-component-card-insights__image-wrapper\">\n            <img loading=\"lazy\" decoding=\"async\" width=\"532\" height=\"532\" src=\"https:\/\/aymingbe.vps.staging.elixirrdigital.com\/wp-content\/uploads\/sites\/9\/2025\/10\/Sectors-Finance-AdobeStock_491649936-532x532.jpeg\" class=\"wp-component-card-insights__image post\" alt=\"\" srcset=\"https:\/\/aymingbe.vps.staging.elixirrdigital.com\/wp-content\/uploads\/sites\/9\/2025\/10\/Sectors-Finance-AdobeStock_491649936-532x532.jpeg 532w, 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<\/a>\n                                                    <span class=\"wp-component-card-insights__separator\"><\/span>\n                    <p class=\"wp-component-card-insights__date\">6 March, 2026<\/p>\n                            <\/div>\n            <\/div>\n<\/article>                                <\/div>\n                                                            <div class=\"swiper-slide wp-block-cards__slide\">\n                                    <article class=\"wp-component-card-insights js-card-link wp-component-card-insights--post wp-block-cards__card\">\n            <div class=\"wp-component-card-insights__image-wrapper\">\n            <img loading=\"lazy\" decoding=\"async\" width=\"532\" height=\"426\" src=\"https:\/\/aymingbe.vps.staging.elixirrdigital.com\/wp-content\/uploads\/sites\/9\/2025\/08\/banner-532x426.jpg\" class=\"wp-component-card-insights__image post\" alt=\"\" \/>                        <span class=\"wp-component-card-insights__arrow\">\n          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      <\/a>\n                        <\/div>\n                                        <a href=\"https:\/\/aymingbe.vps.staging.elixirrdigital.com\/en\/latest\/expert-opinion\/\" class=\"wp-component-card-insights__type\">\n                        Expert Opinion                    <\/a>\n                                                    <span class=\"wp-component-card-insights__separator\"><\/span>\n                    <p class=\"wp-component-card-insights__date\">10 December, 2025<\/p>\n                            <\/div>\n            <\/div>\n<\/article>                                <\/div>\n                                                            <div class=\"swiper-slide wp-block-cards__slide\">\n                                    <article class=\"wp-component-card-insights js-card-link wp-component-card-insights--post wp-block-cards__card\">\n            <div class=\"wp-component-card-insights__image-wrapper\">\n            <img loading=\"lazy\" decoding=\"async\" width=\"532\" height=\"532\" src=\"https:\/\/aymingbe.vps.staging.elixirrdigital.com\/wp-content\/uploads\/sites\/9\/2025\/12\/pexels-tiger-lily-4481257-532x532.jpg\" class=\"wp-component-card-insights__image post\" alt=\"\" srcset=\"https:\/\/aymingbe.vps.staging.elixirrdigital.com\/wp-content\/uploads\/sites\/9\/2025\/12\/pexels-tiger-lily-4481257-532x532.jpg 532w, https:\/\/aymingbe.vps.staging.elixirrdigital.com\/wp-content\/uploads\/sites\/9\/2025\/12\/pexels-tiger-lily-4481257-150x150.jpg 150w, https:\/\/aymingbe.vps.staging.elixirrdigital.com\/wp-content\/uploads\/sites\/9\/2025\/12\/pexels-tiger-lily-4481257-1096x1096.jpg 1096w, https:\/\/aymingbe.vps.staging.elixirrdigital.com\/wp-content\/uploads\/sites\/9\/2025\/12\/pexels-tiger-lily-4481257-698x698.jpg 698w, https:\/\/aymingbe.vps.staging.elixirrdigital.com\/wp-content\/uploads\/sites\/9\/2025\/12\/pexels-tiger-lily-4481257-132x132.jpg 132w\" sizes=\"auto, (max-width: 532px) 100vw, 532px\" \/>                        <span class=\"wp-component-card-insights__arrow\">\n                <svg class='edwp-icon edwp-icon--xsm js-icon ' aria-hidden='true'>\n                <use xlink:href='#arrow'><\/use>\n            <\/svg>            <\/span>\n        <\/div>\n        <div class=\"wp-component-card-insights__content\">\n                    <a href=\"https:\/\/aymingbe.vps.staging.elixirrdigital.com\/en\/latest\/expert-opinion\/__trashed-3\/\" class=\"wp-component-card-insights__title\">\n                Brussels property tax: Court of Appeal reopens debate on regional tax            <\/a>\n                                    <div class=\"wp-component-card-insights__meta\">\n                            <div class=\"wp-component-tags wp-component-tags--pill wp-component-content__tags\">\n                            <a href=\"https:\/\/aymingbe.vps.staging.elixirrdigital.com\/en\/latest\/all-insights\/?expertise=72\" class=\"wp-component-tags__tag\">\n                Finance Performance            <\/a>\n                        <\/div>\n                                        <a href=\"https:\/\/aymingbe.vps.staging.elixirrdigital.com\/en\/latest\/expert-opinion\/\" class=\"wp-component-card-insights__type\">\n                        Expert Opinion                    <\/a>\n                                                    <span class=\"wp-component-card-insights__separator\"><\/span>\n                    <p class=\"wp-component-card-insights__date\">9 December, 2025<\/p>\n                            <\/div>\n            <\/div>\n<\/article>                                <\/div>\n                                                    <\/div>\n                        <div class=\"wp-block-cards__nav\">\n                            <div class=\"wp-block-cards__nav-arrow js-wp-block-cards-nav-prev\">\n                                <svg class='edwp-icon edwp-icon--reg js-icon ' aria-hidden='true'>\n                <use xlink:href='#chevron'><\/use>\n            <\/svg>                           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<\/section>\n","protected":false},"excerpt":{"rendered":"","protected":false},"author":14,"featured_media":858,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"expertise":[],"sector":[],"topic":[],"class_list":["post-2936","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry"],"acf":[],"card":"<article class=\"wp-component-card-insights js-card-link wp-component-card-insights--post\">\n            <div class=\"wp-component-card-insights__image-wrapper\">\n            <img width=\"532\" height=\"471\" src=\"https:\/\/aymingbe.vps.staging.elixirrdigital.com\/wp-content\/uploads\/sites\/9\/2025\/08\/AdobeStock_653836863-1000x471-1-532x471.jpeg\" class=\"wp-component-card-insights__image post\" alt=\"\" decoding=\"async\" loading=\"lazy\" \/>                        <span class=\"wp-component-card-insights__arrow\">\n                <svg class='edwp-icon edwp-icon--xsm js-icon ' aria-hidden='true'>\n                <use xlink:href='#arrow'><\/use>\n            <\/svg>            <\/span>\n        <\/div>\n        <div class=\"wp-component-card-insights__content\">\n                    <a\n                href=\"https:\/\/aymingbe.vps.staging.elixirrdigital.com\/en\/latest\/expert-opinion\/csrd-made-simple\/\"\n                class=\"wp-component-card-insights__title\"\n            >\n                CSRD made simple            <\/a>\n                                    <div class=\"wp-component-card-insights__meta\">\n                                                    <a href=\"https:\/\/aymingbe.vps.staging.elixirrdigital.com\/en\/latest\/expert-opinion\/\" class=\"wp-component-card-insights__type\">\n                        Expert Opinion                    <\/a>\n                                                    <span class=\"wp-component-card-insights__separator\"><\/span>\n                    <p class=\"wp-component-card-insights__date\">29 March, 2024<\/p>\n                            <\/div>\n            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