2024
Large, listed companies which previously have been affected by the NFRD must disclose ESG information in accordance with the CSRD guidelines. Conditions:
– More than 500 employees
– Listed on the stock exchange
2026
All publicly listed small and medium-sized enterprises are required to report. Condition: Two of the following three must be exceeded:
– more than 10 employees
– balance sheet total of more than 450,000 euros
– turnover of more than 900,000 euros
Large companies are required to report. Condition: two of the following three must be exceeded:
– more than 250 employees on an annual average
– with a balance sheet total of more than 25 million euros
– turnover of more than 50 million euros
2028
Non-European companies are required to report. Condition:
– a net turnover of more than 150 million euros in the EU and at least one subsidiary or branch there
Double Materiality Assessment
Don’t start from a blank slate
Evaluate financial risks and opportunities, as well as positive and negative Impacts, from an inside-out and outside-in perspective. Draw on a compliantly designed IRO-library to ensure you lay the foundation for a strategy and report that will stand up to scrutiny.
Data Collection
One-click data availability
CSRD reporting requires information from different departments, locations or subsidiaries. To reduce the complexity of this task, the osapiens HUB provides the ability to automatically request and consolidate quantitative data from responsible stakeholders at defined intervals. In addition, the osapiens HUB for CSRD can be linked to other internal databases to minimize the need for additional data entry.
Reporting
Audit-ready from the start
The disclosure of your sustainability information according to the CSRD is currently subject to limited and in the future to reasonable assurance. With our solution, the osapiens HUB for CSRD, you can achieve this assurance not only through an internal four-eyes principle, but also through audit validation within the tool. Our software is designed to ensure that your information is documented and provided in compliance with audit requirements. Take your sustainability reporting to the next level.
ESG Controlling
Set and track goals
To maximize the value of your data and track your targets, the osapiens HUB for CSRD allows you to compare your DMAs (Double Materiality Analyses) and reports over the years, monitor goals, measure KPIs and meet your CSRD reporting obligations in the most optimal way.
Learn more about CSRD
Customer Feedback
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Free CSRD whitepaper
Unlock the power of sustainability reporting with our CSRD whitepaper. Dive into key insights, actionable steps, and essential tools to elevate your ESG reporting strategy. Download now to lead the charge in driving sustainable business practices.