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EFRAG updates: how to prepare your company for the CSRD

Updated on
January 27, 2025

Corporate sustainability reporting remains a focal point for the European Union. As we know, the CSRD and ESRS set a new benchmark for ESG disclosures.


With the recent publication of the Addendum to IG3, which introduces technical adjustments to the ESRS data points list, EFRAG has released updates that directly impact CSRD reporting.

How do EFRAG updates affect the CSRD?

EFRAG, the body responsible for developing sustainability standards in Europe, frequently updates its guidance, including data points and tools for CSRD compliance. 

These updates are crucial as they define how companies structure and present their reports. Changes from EFRAG are essential to ensure reports are aligned and reliable.

Why start now?

Time is critical to meet CSRD requirements. The directive involves data collection, materiality analysis, reporting, and multiple steps before the final report is ready.

EFRAG updates are a reminder that the CSRD is dynamic and evolving. Our commitment is to help you deliver CSRD reports that are credible, secure, and reliable.

Take control of your ESG data today.
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Cristina Alcalá-Zamora
CSRD Specialist | Content Creator

¿Tienes alguna pregunta?

¿Cuáles son los beneficios de tomar control de tu sostenibilidad?

Carbon footprint calculation analyzes all emissions generated throughout a product’s life cycle, including raw material extraction, production, transportation, usage, and disposal.

The most recognized methodologies are:

  • Life Cycle Assessment (LCA)
  • ISO 14067
  • PAS 2050

Digital tools like Dcycle simplify the process, providing accurate and actionable insights.

¿Cuánto tiempo tarda en realizarse el análisis?
  • ISO 14067 – Defines carbon footprint measurement for products.
  • EPD (Environmental Product Declaration) – Environmental impact based on LCA.
  • Cradle to Cradle (C2C) – Evaluates sustainability and circularity.
  • LEED & BREEAM – Certifications for sustainable buildings.
¿Con qué sistemas operativos es compatible?
  • Construction – High emissions from cement and steel.
  • Textile – Intense water usage and fiber production emissions.
  • Food Industry – Large-scale agriculture and transportation impact.
  • Transportation – Fossil fuel dependency in vehicles and aviation.
How Can Companies Reduce Product Carbon Footprints?
  • Use recycled or low-emission materials.
  • Optimize production processes to cut energy use.
  • Shift to renewable energy sources.
  • Improve transportation and logistics to reduce emissions.
Is Carbon Reduction Expensive?

Some strategies require initial investment, but long-term benefits outweigh costs.

  • Energy efficiency lowers operational expenses.
  • Material reuse and recycling reduces procurement costs.
  • Sustainability certifications open new business opportunities.

Investing in carbon reduction is not just an environmental action, it’s a smart business strategy.