The first CSRD report in Spain: at your fingertips

If your company needs to prepare a CSRD report or you're looking for ideas on how to get started, you’re in the right place.

As you know, the European Union’s well-known CSRD Directive will come into effect in 2025, requiring extensive detail in sustainability reports. Time is ticking, and many companies still have no clue how to prepare their CSRD reports.

If you’re unsure about what the CSRD is, take a moment to pause and understand the basics—it’s the first step to grasping what we’re discussing.

Examples of CSRD reports in Europe

Across Europe, some companies are already working on their CSRD reports. These examples can provide insights into what works and how you can approach the task.

Example 1: CSRD Report - Yara International - Sustainability Report

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Yara International, a Norwegian company specializing in fertilizers and environmental services, incorporated ESRS requirements into its 2023 sustainability report to align with CSRD. They conducted a double materiality assessment and integrated the standards into their management report.

Example 2: CSRD Report - Arla Foods - Annual Report

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Arla Foods, a Danish dairy cooperative, covers environmental, social, and governance (ESG) areas in its report. It provides detailed information on their sustainable policies, strategies, and objectives. Additionally, Arla includes a double materiality analysis, which helps to understand their current and long-term impacts, risks, and opportunities.

The first CSRD report published in Spain - Galletas Estelares S.A.

In Spain, we’ve been somewhat behind in this area. Until now, there was no example to help us understand what a CSRD report should look like under ESRS guidelines, EFRAG standards, and Spain’s new Corporate Sustainability Reporting Law.

Once again, Dcycle has stepped in to fulfill your dream of having a complete CSRD report at your disposal. How did we do it? We created a simulated company—Galletas Estelares S.A.—and that’s where the story begins.

Galletas Estelares S.A. is the first company in Spain to publish a CSRD report. This will serve as your guide for structure and methodology, helping you understand what you’ll need to present soon.

Why do you need this CSRD report?

• Key points to report: includes essential elements such as double materiality, taxonomy, and other mandatory aspects.
• Broad materiality: this report covers nearly all environmental, social, and governance issues. While your company may not need to report all these, it will help you identify what to focus on.
• Defined structure and design: structured according to EFRAG guidelines and adapted by Dcycle in collaboration with Galletas Estelares S.A. for simplicity, accompanied by an appealing design.

Unprecedented in Spain: no one else has published such a report in Spain, so this will be a first for you to explore.

How Dcycle helps you meet CSRD requirements

Dcycle offers what no one else has before. (We’re not sure what you’re thinking, but we do know we’re giving you Spain’s first complete CSRD report—we’ve said it twenty times now.)

In addition, we empower you to:

• Centralize your ESG data: upload any data, source, or format to manage everything from one platform—your single source of truth.
• Automate tasks: request information directly from the relevant stakeholders and assign tasks to the responsible parties.
• Stay up-to-date: as regulations evolve, Dcycle adapts.
• Generate reports with one click: create detailed reports aligned with the latest CSRD requirements in a single step.

Now that we know you’re eager to access the Galletas Estelares S.A. CSRD report, we invite you to download it and let us guide you through this process.