Skip to main content

A ZENTEK Group initiative

  • Deutsch
  • English

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:
  • Environmental matters
  • Social matters
  • Governance matters

Goals of the CSRD

CSRD reporting ensures that sustainability data is recorded in a structured
and reliable manner. This data forms the basis for the precise assessment, management and optimisation of environmental, social
and governance matters.

High transparency

Improves transparency
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

Consistent
standards

Strengthens comparability by means of consistent standards and external audits
Let’s talk

Affected companies

Legal adjustments at EU level have significantly narrowed the original scope of application and postponed its implementation. Currently, only the following companies are required to report under CSRD for the 2026 financial year:

EU companies with 1,000 or more employees and > 450 million EUR in revenue

Non-EU companies with > €450 million turnover within the EU

Key changes introduced by the CSRD

1.

Double materiality:
All companies must report in accordance with the double materiality principle. This means that they must consider both the impacts of sustainability topics on the company (financial materiality)
and the company’s impacts on the environment and society (environmental and social materiality).

2.

External auditing obligation:
The CSRD mandates that sustainability reports must obtain limited assurance from an external auditor. The purpose of this is to ensure that the information provided is reliable and verifiable.

3.

Digital disclosure:
Reports must be published in the European Single Electronic Format (ESEF) as part of the company’s management report in order to promote the digitalisation and comparability of data.

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.

Making sustainability measurable – your advantages:

Make better decisions

Climate balances and sustainability indicators provide clear management incentives for costs, processes and efficiency.

Gaining trust

Reliable ESG and emissions data strengthen trust and improve your standing with customers, business partners and investors.

Acting in a future-proof manner

Addressing climate and sustainability issues at an early stage reduces risks and prepares companies for future requirements.

Communicate credibly

Well-founded data enables transparent, consistent and comprehensible sustainability reporting.

    Link to the PPWR

    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.

    More about the PPWR

    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.

    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.

      Not yet obliged to report? Start voluntarily now!

      Even if your company is not (yet) subject to the CSRD, the VSME Standard (Voluntary Sustainability Reporting Standard for non-listed Micro, Small and Medium-sized Enterprises) offers an easy introduction to sustainability reporting – and prepares you for future requirements.

      Your advantages at a glance:

      Lean & practical
      Around 140 data points – many of which are simplified or specifically tailored to small and medium-sized enterprises.
      Modular

      Two levels – Basic (core indicators on energy, emissions, circular economy) and Comprehensive (strategic topics such as climate risks, human rights).

      Compatible

      Content aligned with European ESRS standards so that you can prepare for the CSRD at an early stage.

      Future-proof

      Those who report according to VSME can respond quickly and consistently to data requests from business partners.

      Easy to get started

      From 2025, it will also be possible to implement directly via the DNK platform (German Sustainability Code), including assistance and gap analysis for companies that previously reported according to DNK.

      With the VSME standard, you can build transparency early on, meet customer requirements and secure a head start before the reporting obligation takes effect.

      Be prepared for future requirements – request a consultation now

      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
      Let’s talk
      360

      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.

      Zentek CSRD reporting
      360 Service
      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.
      EU Icon

      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.
      EU Icon

      Advice

      We take a practical approach to resolving individual issues, developing specific recommended actions that combine legal certainty with cost-effectiveness.
      EU Icon

      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.
      EU Icon

      Implementation

      From dual-system participation to reporting, in addition to planning measures, we also provide operational support until quantifiable results are achieved.
      EU Icon

      Efficiency

      Complex processes are structured, digitally supported and clearly documented. This reduces internal effort and creates space for core business activities.
        Zentek Group

        We are happy to advise you

        Work with us and we will offer you advice and support. Our team of experienced experts is always available to answer your questions.
        Email
        Tel.: +49 2203 8987‑0
        This field is for validation purposes and should be left unchanged.
        Title(Required)
        Name(Required)
        Privacy Policy