POLICY
Preparing for CSRD reporting
ALIGN WITH CSRD REPORTING STANDARDS WITH PLANET MARK
The Corporate Sustainability Reporting Directive (CSRD) is an EU policy that governs how organisations report on their environmental, social, and governance (ESG) impact.
It requires large organisations and listed companies to give investors, customers, and stakeholders insight into their sustainability efforts. For those in scope, credible carbon data, aligned supply chains, and robust ESG strategies are essential.
Keep reading to learn more about sustainability reporting in line with CSRD, and how Planet Mark can help.
Corporate Sustainability Reporting Directive – at a glance
Do you know if you need to disclose a CSRD report? Download our CSRD starter guide to find out.
Who needs to comply with CSRD?
Note: The compliance rules for CSRD are currently in review under the EU’s Omnibus proposal. The following information is likely to change, but is accurate as of July 2025.
You will need to prepare and submit CSRD-compliant sustainability information if you fall into one of the following categories:
Track your reporting responsibilities with our free tool
Do you need to comply with CSRD, SECR, or any other sustainability standards? Find out with our free Carbon Policy Tracker.
What should a CSRD report include?
The CSRD standards expand upon the EU’s previous reporting framework, the Non-Financial Reporting Directive (NFRD), with some key disclosure requirements:
Alignment with the European Sustainability Reporting Standards (ESRS)
The ESRS were developed by the European Financial Reporting Advisory Group (EFRAG) to standardise sustainability reporting across the EU.
You will need to assess your organisation against the 10 ESG categories outlined by the standards when reporting CSRD. These span from ‘Climate change’ to ‘Workers in the value chain’ to ‘Business conduct’.
Double materiality assessment
You will also need to conduct a double materiality assessment as part of CSRD.
Double materiality looks at both:
• Financial materiality: how sustainability issues affect your financial performance and position.
• Impact materiality: your impact on the environment, people, and society, both positive and negative.
Forward-looking targets and risks
Your CSRD reporting will also need to consider your future sustainability goals, how you plan to achieve them, and your progress so far.
You will also need to consider any potential business risks and opportunities that may arise because of your sustainability efforts.
Third-party audited
Under CSRD, your sustainability data must be audited by a compliant third party to show that it is both credible and reliable.
How can Planet Mark help with CSRD reporting?
We support organisations to comply with the Corporate Sustainability Reporting Directive through increased social value and measurable progress towards net zero.
With the Net Zero Certification Programme, an annual membership for organisations committed to combatting climate change, you’ll get the consultancy and resources needed to:
Assess your environmental impact
As an independent third party, you can trust us to measure and report on your Scopes 1, 2, and 3 carbon emissions with full transparency.
Achieve ambitious sustainability goals
We’ll guide you on an ongoing business transformation to help you set and achieve your net zero goals with a credible climate transition plan.
Align your entire supply chain
With webinars, workshops and guides, you’ll have everything you need to bring your suppliers on your sustainability journey.
Understand your reporting responsibilities
Our policy experts will support you to comply with CSRD, alongside other standards like SECR, ESOS, and the Transition Plan Taskforce Disclosure Framework.
Certify your progress
Planet Mark’s internationally recognised certification shows that you’re committed to making meaningful strides towards net zero.
Make meaningful climate action with Planet Mark
Reduce your carbon emissions – and stay ahead of the legislative curve. Explore our net zero consultancy and certification services to learn how.
Insights for your sustainability journey
The Business Case for Sustainable Reporting.
Comparing ESG Reporting to Different Frameworks
How Planet Mark puts policy into practice
Start your sustainability journey
Join the 800+ businesses already measuring their carbon footprint with Planet Mark. Get in touch to learn how.