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CSRD Reporting


Prepare for CSRD reporting requirements
with the S&P Global CSRD Foundation Pack.

Speak to a Specialist

What is the CSRD?

The Corporate Sustainability Reporting Directive (CSRD) modernizes and strengthens EU rules concerning the social and environmental information companies have to report. The goal of CSRD is to ensure that investors and other stakeholders have access to the information they need to assess the impact of companies on people and the environment, and for investors to assess the financial risks and opportunities arising from climate change and other sustainability issues.

 

 

 

CSRD Timeline

FY2024
Reporting in 2025

 

Large Public Companies

Listed on EU Regulated markets


More than 500 employees, and one of:

  • More than €50m turnover
  • More than €25m total assets

 

FY2025
Reporting in 2026

 

Large Companies

Public and private EU based companies


Two of:

  • More than 250 employees
  • More than €50m turnover
  • More than €25m total assets
FY2026
Reporting in 2027

 

Listed SMEs

Listed on EU regulated markets

 

Listed SMEs have possibility to opt out

FY2027
Reporting in 2028
FY2030
Reporting in 2031

 

Non-EU Parent Companies

 

EU branches: more than €40m turnover 

EU subsidiaries: more than €150m turnover at group level

 

Source: S&P Global Market Intelligence, 27th October 2023. For illustrative purposes.

Our Approach

Companies are looking to understand how to best prepare for the CSRD, how to integrate the CSRD-driven corporate strategy into individual business units, and how to report in a way that is informative to investors.

By leveraging our extensive data coverage, the S&P Global CSRD Foundation Pack delivers insights that help companies to prioritize the material issues, identify gaps and opportunities, and fulfil the regulatory requirements.

 

CSRD Foundation Pack

Prepare for your CSRD reporting journey with the S&P Global CSRD Foundation Pack. With in-depth data intelligence and specialist analyst support, we help companies to undertake the double materiality assessment, plan resources effectively, and fulfil the wider reporting requirements.

Double Materiality Assessment

  • Company due diligence and Iidentification of key stakeholders
  • Identify ESG impacts, risks, and opportunities in line with the CSRD double materiality framework
  • Present materiality matrix in workshop setup with selected client stakeholders
  • Review and assess the current data collection processes and provide adequate data collection templates

Gap Analysis and Roadmap

  • ESRS topic specific gap analysis based on materiality matrix
  • CSRD key requirement analysis for selected business functions and active engagement throughout the project
  • Gap analysis results, including a roadmap

Gap Closure Data and Analysis

  • Scenario Analysis covering asset-level analysis of transition risk and physical risk exposure
  • Measure financial impacts of climate risks on business
  • Measure the GHG emissions footprint to establish baseline and monitor progress
  • Set targets for GHG emissions across Scope 1, 2 and 3
  • And more



Ready to start your CSRD reporting journey?

TALK TO A SPECIALIST

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Why S&P Global?

Accelerate Your Sustainability Journey

Gain unparalleled insight into critical topics like ESG performance, net zero, energy transition, sustainable financing, regulatory compliance and more.

Discover End-to-End Market Perspectives

Leverage intelligence that is tried-and-tested throughout the global value chain, applying deep knowledge of corporate sustainability assessments that scales analytics for asset owners, investment managers and banks.

Connect Your Workflows

Link sustainability data with financial data and market intelligence, and dig deep with screening tools, real time updates, data visualizations and customized dashboards.

Increase Your Productivity

Access data when and how you want it with flexible delivery options that include a leading desktop solution, APIs, data feeds and cloud access, underpinned by robust data linking, AI and machine-learning technologies.

Rely on a Deep Heritage of Innovation

Put 20+ years of experience behind your sustainability strategy, getting ahead of disclosure trends with active corporate engagement and granular data modelling, and delivering enhanced solutions recognized by numerous industry awards.

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Know you have 24x7x365 backup and specialist assistance from ESG specialists and research analysts across our global offices.