Key differences between EINF and CSRD

The Corporate Sustainability Reporting Directive (CSRD) is an extension of what you already knew about the Non-Financial Reporting Statement (EINF).

Both regulations aim to promote transparency in corporate sustainability. However, the CSRD introduces several key changes that will differentiate it from the practices established by the EINF.

We explain the main differences between the EINF and CSRD so you can understand how they will affect you.

Understand the shift from EINF to CSRD using a CSRD software that covers both frameworks.

1. Mandatory reporting in CSRD – more companies involved

EINF: the reporting requirements only applied to a limited number of companies. This meant that many medium-sized or non-listed companies were not required to report sustainability data.

CSRD Directive: in comparison, the directive significantly broadens the scope of mandatory reporting. It no longer applies only to listed companies; large non-listed companies and some medium-sized enterprises that meet the thresholds established by the new directive will also be required to comply.

If you're not sure whether the CSRD applies to your company, you can read more details in this article.

‍

4. Data verification: external audit is now mandatory

EINF: external auditing was recommended but not mandatory.

CSRD Directive: the verification process changes dramatically. Now, external verification of data is mandatory. This means that all companies subject to the CSRD must have their sustainability reports audited externally to ensure accuracy and compliance with the new standards set by the directive. Companies must meet the requirements of the ICAC (Institute of Accounting and Auditing of Accounts).

In addition, this verification will be accompanied by penalties and fines for failures, non-compliance, or other reasons.

‍

How Dcycle can help you comply with the CSRD Directive

• Centralize your ESG data: Upload any data, source, or format to work from a single platform.
• Automate tasks: We request the information directly from the relevant parties and create tasks for those responsible.
• Always up to date: Regulations change, and Dcycle adapts.
• Download your reports with one click: Generate detailed reports aligned with the new requirements in a single step.

If you already have a solid foundation with EINF data, you’ve made progress, but the CSRD is much broader and more detailed. Don’t wait until 2026 to start adapting.