CSRD: Sustainability Reporting— Regulation

CSRD : Sustainability Reporting

Non-financial reporting moves from a communication exercise to an audited obligation. Are you ready?

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Companies affected

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ESRS standards

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Auditable report

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ESG pillars

Are you affected by the CSRD ?

Determine in 5 minutes whether your organization is subject to the CSRD directive (post-Omnibus 2025 thresholds) and get a CSR maturity score out of 1,000.

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01

The CSRD (Corporate Sustainability Reporting Directive) transforms non-financial reporting into a structured, auditable, and comparable obligation. It replaces the NFRD and significantly broadens the scope of affected organizations — from 11,000 to over 50,000 companies across Europe.

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The first CSRD reports are expected from 2025 for large listed companies, with a gradual expansion. ESRS (European Sustainability Reporting Standards) impose precise indicators on climate, biodiversity, working conditions, human rights, and governance.

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Note: the European Omnibus package, currently under discussion, could lighten certain obligations for mid-sized companies. Whatever the outcome, the fundamental trend is clear: sustainability reporting is becoming a structured and audited exercise, and value chain pressure will only intensify.

Conitiv covers this regulation
— Requirements

What the CSRD specifically requires

01
Critical

Double materiality

Identify significant ESG issues from two angles — financial impact and societal/environmental impact.

Step 01
02
Critical

ESRS standards

Environment, social, governance. Climate, biodiversity, pollution, working conditions, human rights, ethics.

Step 02
03
Important

Forward-looking information

The CSRD doesn't stop at the past. You must integrate sustainability into your overall strategy and publish targets.

Step 03
04
Required

Third-party audit

Published information must be verified by an auditor or accredited body.

Step 04
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Required

Value chain

You must report on the risks and impacts related to your suppliers and partners — which requires being able to assess them.

Step 05

The impact on your value chain

The CSRD doesn't only concern your organization. ESRS standards require reporting on ESG risks and impacts related to your value chain — suppliers, subcontractors, partners. This requires visibility into their environmental, social, and governance practices.

0K+

companies affected in Europe

For most organizations, this is a major challenge. How do you assess the CSR maturity of hundreds of suppliers? How do you collect structured ESG data across your value chain? How do you feed your CSRD reporting without dedicating months of work? This is exactly the problem Conitiv solves with automated CSR scoring and ESG questionnaires.

📧 URGENT — Données ESG requises
DA
Direction Achats — ClientXYZ
Reçu il y a 2 jours
Non répondu

Bonjour,

Dans le cadre de nos obligations CSRD, nous avons besoin de vos données ESG (environnement, social, gouvernance) sous 15 jours.

3ème relance

3 relances envoyées
Deadline : J-8

How Conitiv helps you prepare for the CSRD

7M companies

CSR scoring of your third parties

7M companies scored, 80 criteria, 4 pillars. Feed your value chain reporting.

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Tiers scorés
734
+5%
Score moyen
3
actives
Alertes
AI diagnostic

Assessment of your own CSR maturity

4-pillar diagnostic, AI-powered strengths/weaknesses analysis, prioritized improvement areas.

Direct sending

ESG questionnaires for your suppliers

Structured collection of non-financial data from your value chain.

Field expert

Evidence-based audit

Verification of CSR practices by expert consultants for strategic third parties.

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Talk to an expert

The CSRD applies progressively: large listed companies from 2025, then all large companies (250+ employees or €40M+ revenue) in 2026, then listed SMEs in 2027. If you are not directly affected, your clients or principals probably are — and they will ask you for structured ESG data.

The Omnibus package, currently under discussion at European level, could lighten certain CSRD obligations for mid-sized companies. However, the fundamental trend remains unchanged: sustainability reporting is becoming structured and audited, and value chain pressure will continue to intensify.

Conitiv CSR scoring covers 80 ESG criteria across 4 pillars and provides a solid foundation for the value chain component of your CSRD reporting. For complete reporting, it is recommended to supplement automated scoring with targeted ESG questionnaires for your strategic suppliers.

Ready to prepare your CSRD reporting?

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