CSRD reports
Corporate Sustainability Reporting Directive
Since 2024, the Corporate Sustainability Reporting Directive (CSRD) has required many companies in the EU to report more comprehensively on their sustainability performance. It replaces and extends the obligations of the previous NFRD.
What do companies have to report
under the CSRD?
In addition to the general requirements and disclosures (ESRS 1 and 2),
companies must report in detail on their sustainability matters, which
are divided into the following main categories:
companies must report in detail on their sustainability matters, which
are divided into the following main categories:
- Environmental matters
- Social matters
- Governance matters
High transparency
Improves transparency
through standardised sustainability reports
through standardised sustainability reports
Closure of gaps
Closes gaps in previous reporting (Non-Financial Reporting Directive, NFRD)
Double materiality
Introduces the double materia-
lity principle, which gives equal weight to financial, environmen-
tal and social impacts
lity principle, which gives equal weight to financial, environmen-
tal and social impacts
Consistent
standards
Strengthens comparability by means of consistent standards and external audits
Affected companies
Under the CSRD, the principle of double materiality applies. In future, companies will need to
report not only on how their business activities affect the environment and society, but also on how external factors affect them. The new EU standards (ESRS) establish clear rules for companies and make reports more comparable.
Scope 1–3 emissions
The CSRD requires organisations to record all greenhouse gas emissions along the value chain. Scope 1 covers direct emissions from production and vehicle fleets, Scope 2 covers purchased energy and Scope 3 covers all other indirect emissions such as business travel, supply chain and waste disposal that are generated in the upstream and downstream value chain.
The Packaging and Packaging Waste Regulation (PPWR) lays down how packaging must be designed, labelled and recycled across the EU – and also sets mandatory standards for recyclability and recycled content. These rules are also relevant for sustainability reporting, because the CSRD requires companies to report on their environmental impacts, including packaging and recycling data. In short, the PPWR defines the requirements, while the CSRD establishes the obligation to report on them.
Structure of a CSRD report
CSRD reporting must follow the standards set out in the ESRS and cover three topic areas: environment (E), social (S) and governance (G).
In the environment topic area (E), the circular economy is one of the key reporting topics. Companies must document the following metrics, among others.
Material usage
Systematically record volumes of raw materials, identify opportunities for savings and thereby reduce consumption
in the long term.
Recycled content
Disclose the percentage of recycled materials
and highlight progress over time.
and highlight progress over time.
Waste prevention
Document measures that prevent waste during production and beyond and actively conserve resources.
Recyclability
Design products and packaging in such a way that they can be more easily separated, recycled and kept in circulation.
We’re here to help you.
We will support you through your CSRD reporting process with our
CSRD report, which contains objective, science-based data relating
to climate change (ESRS E1) as well as resource use and circular
economy (ESRS E5-5).
The benefit for you: verified, reliable and directly integrable data
– that’s both PPWR-relevant and CSRD-compliant.
Data collection and provision
- Volume reports on licensed sales packaging
- Recycling and recovery rates
- Information on the use of recycled materials
Data preparation for ESRS
- Preparation of data in line with ESRS structure (material usage, waste generation, recyclability)
- Identification of relevant metrics for other ESG areas
Compliance and provision of evidence
- Ensuring EPR and PPWR compliance
- Provision of evidence for external audits and auditors
Continuous reporting support
- Establishment of data interfaces and reporting cycles
- Adaptation to new legal or normative requirements
Zentek – 360° service for CSRD reporting
The Zentek Group offers practical support for implementing the requirements of the Corporate Sustainability Reporting Directive (CSRD). This includes data preparation, reporting services and assistance with integrating relevant environmental and waste streams into reporting.
Support you can rely on.
You want to be certain that processes are effective, rules are followed and help is available whenever you need it. Our transparent, reliable and practical services are designed to satisfy all of these needs.
Expertise
We continuously analyse and adapt to the latest requirements and market developments. We help companies understand which requirements are relevant to them now and which will be in the future.
Advice
We take a practical approach to resolving individual issues, developing specific recommended actions that combine legal certainty with cost-effectiveness.
Legal certainty
All processes – from packaging design to volume reporting – are based on current requirements. Companies act in compliance with the rules at all times.
Implementation
From dual-system participation to reporting, in addition to planning measures, we also provide operational support until quantifiable results are achieved.
Efficiency
Complex processes are structured, digitally supported and clearly documented. This reduces internal effort and creates space for core business activities.