EU Corporate Sustainability Reporting Directive (CSRD) Solutions

The European Union’s CSR Directive (CSRD) introduces additional mandatory corporate reporting for ESG for the first time.

Qualifying organisations will need to submit their reports under the CSRD in addition to standard financial reporting requirements (P&L, balance sheet & notes to financial statements).

This new reporting standard was passed by the EU Council on 28th November 2022, and updates and replaces the Non-Financial Reporting Directive (NFRD), as well as expanding the reach beyond that of the NFRD. European countries are now passing their own local legislation to implement the standard.

What companies are impacted by the CSR Directive?

The CSR Directive impacts all large and listed EU companies meeting at least two out of the three criteria:

  • More than 250 employees
  • Turnover exceeding €40 million
  • Balance sheet exceeding €20 million

Non-European companies will also be impacted if:

  • Their net turnover generated in the EU exceeds €150 million, and;
  • They have at least one branch or subsidiary in the EU

When will the first CSR Directive reports need to be submitted?

The first new CSR Directive reports will have to be submitted in 2025, based on 2024 financial year activities, which means businesses need to be preparing now.


Listed EU businesses and companies already subject to the NFRD (> 500 employees)


Large companies meeting at least two of these three criteria:
>250 employees
>€40 million revenue
>€20 million balance sheet


EU listed small and medium-sized enterprises (SMEs) 50-250 employees

How can companies prepare for the CSR Directive?

It’s essential that businesses start preparing now for the CSR Directive as this change in statutory reporting brings new requirements in terms of the data that must be reported. To ensure you can make a successful CSRD submission for your first deadline, you need to make sure you will be able to collate and report on all the information required by the standard. You may find that there are changes you need to make in your activities and/or in how you are recording the information at the moment. Therefore, the sooner you start assessing your current readiness, the better.

Intertek’s CSR Directive solutions provide a flexible offering, tailored to support your business’ requirements. However, we work with you, our objective is to help you ensure that your business is in the best position possible to comply with the new CSRD requirements.

How Intertek can help you prepare for the CSR Directive

Intertek’s sustainability expertise, combined with our in-depth understanding of our customers’ operations across a broad range of sectors, means we are best placed to help you prepare for this significant change.

We can help you to undertake gap analyses to ensure you have a clear view of your organisation’s current readiness to submit under the new CSR Directive and will work with you to define clear action plans to address any gaps to prepare you for your first CSR Directive submission.

If you have an ISO management system already in place, we can also help you understand what actions you specifically need to take to evolve your current processes to be ready for the CSRD’s requirements.
Our experts can also train your teams to ensure everyone understands what’s required to prepare for your submission. This can be delivered to a range of different teams and functions across your organisation, and will be bespoke to best fit your requirements, taking into consideration your team’s current knowledge of the CSR Directive and understanding of its requirements, as well as your organisational readiness for the CSRD.
Intertek’s sustainability value chain solutions and our specialist tools, such as Inlight - the supply chain risk management platform, can also help you to meet your ESG goals and to address any areas of opportunity or improvement.
In some markets we will also be able to act as the auditor of your CSR Directive reports, offering you one single provider who can support you seamlessly from your early preparations through to audit of submission.
Need help or have a question? +1 800 810 1195

Need help or have a question?

+1 800 810 1195
+44 (0) 116 296 1620
+46 8 750 03 33
Asia Pacific
+86 21 50273066

Supply Chain Assurance