Insights and market practices to streamline your sustainability reporting
CSRD and ESRS impact
The European Sustainability Reporting Standards (ESRS) provide a standardized approach to disclosures of sustainability-related information mandated by the Corporate Sustainability Reporting Directive (CSRD). While the first round of ESRS-compliant sustainability statements rolled out in Q1 2025, significant changes that can reshape the reporting are still being proposed. This underscores the need for companies to remain agile as the landscape continues to evolve.
Recently, the European Commission (EC) has introduced potential amendments to the CSRD that could reduce the number of companies required to report by nearly 80%.
Under the proposal, only companies with 1,000+ employees and either a turnover above €50 million or a balance sheet above €25 million must comply with the revised ESRS, which will be provided at a later stage. Smaller companies may opt for voluntary reporting under a future VSME-based standard.
While these changes are still under consultation, with further details expected in Q2 2025, ESRS reporting remains an important task for many affected organizations. To support them in their sustainability reporting journey, our experts have compiled a practical guide featuring market practices from sustainability reports assessments — enabling companies to learn from those already addressing ESRS compliance.Contenu
This is the third and final article in a series of Chartis Points of View that explore the evolution of regulatory reporting technology and the context in which it is changing.
LireContenu
The first in a series of Point of View white papers exploring the evolution of regulatory reporting technology and the context in which it is transforming.
LireContenu
This white paper assesses the IReF and how the resulting automation of the reporting process is likely to impact financial institutions of all sizes.
Lire
© 2025 Regnology Group GmbH Tous droits réservés
EN 
DE 
