The European Commission has published new clarifications on the CSRD, ESRS and the SFDR Directive.
As it is a very extensive content we have organized everything in a clear way about who must report, when and how to do it, and what are the implications of not complying.
Large companies (those that meet at least two of the following criteria: more than 250 employees, annual turnover 50M€ or balance sheet greater than 25M€) will have to report sustainability data from 2025 (with data from 2024), while listed SMEs will have until 2027 (with data from 2026.)
In the event that a company changes category, such as moving from medium to large, the obligations of the new category will not automatically apply to it. For this change to be official and trigger its new liabilities, it must meet the criteria of the new category (e.g., revenue, number of employees or balance sheet) for two consecutive years.
On third country subsidiaries and branches with significant operations in the EU (net revenues of more than 150M€ in the EU for two consecutive fiscal years or that a subsidiary or branch generates more than 40M€ in the region) are also required to report in an ESRS-aligned manner.
Intangible resources (such as employee know-how, customer relationships, reputation, or innovation) are not mandatory in the sustainability statement.
However, they should now be included in the management report to explain how these intangibles strengthen the company and how they also contribute to the company's growth and sustainability.
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Analisi del calcolo dell'impronta di carbonio tutte le emissioni generate durante il ciclo di vita di un prodotto, compresi l'estrazione, la produzione, il trasporto, l'uso e lo smaltimento delle materie prime.
Le metodologie più riconosciute sono:
Strumenti digitali come Dcycle semplifica il processo, fornendo informazioni accurate e fruibili.
Alcune strategie richiedono investimento iniziale, ma i benefici a lungo termine superano i costi.
Investire nella riduzione delle emissioni di carbonio non è solo un'azione ambientale, è un strategia aziendale intelligente.
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