{"id":2379,"date":"2025-03-17T06:54:30","date_gmt":"2025-03-17T06:54:30","guid":{"rendered":"https:\/\/sustain-suite.com\/?page_id=2379"},"modified":"2025-05-02T11:01:21","modified_gmt":"2025-05-02T11:01:21","slug":"esg-csrd","status":"publish","type":"page","link":"https:\/\/sustain-suite.com\/de\/esg-csrd\/","title":{"rendered":"ESG \/ CSRD"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-page\" data-elementor-id=\"2379\" class=\"elementor elementor-2379\" data-elementor-post-type=\"page\">\n\t\t\t\t<div class=\"elementor-element elementor-element-a0eaaa5 e-con-full e-flex e-con e-parent\" data-id=\"a0eaaa5\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;ekit_has_onepagescroll_dot&quot;:&quot;yes&quot;}\">\n\t\t<div class=\"elementor-element elementor-element-bbf2d55 e-flex e-con-boxed e-con e-child\" data-id=\"bbf2d55\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;,&quot;ekit_has_onepagescroll_dot&quot;:&quot;yes&quot;}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-2c11b86 elementor-widget elementor-widget-heading\" data-id=\"2c11b86\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;ekit_we_effect_on&quot;:&quot;none&quot;}\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h1 class=\"elementor-heading-title elementor-size-default\">CSRD vs ESG <\/h1>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-2eb40b7 elementor-widget__width-initial elementor-widget elementor-widget-text-editor\" data-id=\"2eb40b7\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;ekit_we_effect_on&quot;:&quot;none&quot;}\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>Get ready to explore our enhanced data analytics that provide real-time insights into your environmental impact, helping you make informed decisions swiftly.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-fbf0e0c e-flex e-con-boxed e-con e-parent\" data-id=\"fbf0e0c\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;,&quot;ekit_has_onepagescroll_dot&quot;:&quot;yes&quot;}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-dd7f4cf elementor-widget__width-initial elementor-widget elementor-widget-heading\" data-id=\"dd7f4cf\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;ekit_we_effect_on&quot;:&quot;none&quot;}\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">What is the difference between ESG and CSRD?<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-7198caa elementor-widget__width-initial elementor-widget elementor-widget-text-editor\" data-id=\"7198caa\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;ekit_we_effect_on&quot;:&quot;none&quot;}\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<table>\n<thead>\n<tr>\n<td>\n<p><strong>Aspect<\/strong><\/p>\n<\/td>\n<td>\n<p><strong>ESG (Environmental, Social, Governance)<\/strong><\/p>\n<\/td>\n<td>\n<p><strong>CSRD (Corporate Sustainability Reporting Directive)<\/strong><\/p>\n<\/td>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td>\n<p><strong>What It Is<\/strong><\/p>\n<\/td>\n<td>\n<p>A broad concept referring to non-financial performance pillars.<\/p>\n<\/td>\n<td>\n<p>A legal reporting <strong>framework and regulation<\/strong> in the EU.<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td>\n<p><strong>Purpose<\/strong><\/p>\n<\/td>\n<td>\n<p>Guide responsible business practices and investment decisions.<\/p>\n<\/td>\n<td>\n<p>Mandate <strong>how and what<\/strong> companies must report about ESG topics.<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td>\n<p><strong>Scope<\/strong><\/p>\n<\/td>\n<td>\n<p>Voluntary or guided by market\/standards unless regulated.<\/p>\n<\/td>\n<td>\n<p><strong>Legally required<\/strong> sustainability reporting in the EU.<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td>\n<p><strong>Who Uses It<\/strong><\/p>\n<\/td>\n<td>\n<p>Companies, investors, analysts, rating agencies, stakeholders.<\/p>\n<\/td>\n<td>\n<p>Large companies in the EU (and eventually non-EU firms).<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td>\n<p><strong>Standardization<\/strong><\/p>\n<\/td>\n<td>\n<p>Diverse: includes GRI, SASB, TCFD, CSRD etc.<\/p>\n<\/td>\n<td>\n<p>Strictly follows <strong>European Sustainability Reporting Standards (ESRS)<\/strong>.<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td>\n<p><strong>Legal Status<\/strong><\/p>\n<\/td>\n<td>\n<p>Not a law; a set of thematic areas.<\/p>\n<\/td>\n<td>\n<p><strong>EU law<\/strong>, enforced through national legislation (e.g., in Germany).<\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-17a6a6f e-flex e-con-boxed e-con e-parent\" data-id=\"17a6a6f\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;ekit_has_onepagescroll_dot&quot;:&quot;yes&quot;}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t<div class=\"elementor-element elementor-element-770829e e-con-full e-flex e-con e-child\" data-id=\"770829e\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;ekit_has_onepagescroll_dot&quot;:&quot;yes&quot;}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-c4412d4 elementor-icon-list--layout-traditional elementor-list-item-link-full_width elementor-widget elementor-widget-icon-list\" data-id=\"c4412d4\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;ekit_we_effect_on&quot;:&quot;none&quot;}\" data-widget_type=\"icon-list.default\">\n\t\t\t\t\t\t\t<ul class=\"elementor-icon-list-items\">\n\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t<svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-dot-circle\" viewBox=\"0 0 512 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M256 8C119.033 8 8 119.033 8 256s111.033 248 248 248 248-111.033 248-248S392.967 8 256 8zm80 248c0 44.112-35.888 80-80 80s-80-35.888-80-80 35.888-80 80-80 80 35.888 80 80z\"><\/path><\/svg>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">About Sustain Suite <\/span>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t<\/ul>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-569fe9c elementor-widget elementor-widget-heading\" data-id=\"569fe9c\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;ekit_we_effect_on&quot;:&quot;none&quot;}\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">What Is ESG Reporting?<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-931ae80 elementor-widget elementor-widget-text-editor\" data-id=\"931ae80\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;ekit_we_effect_on&quot;:&quot;none&quot;}\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p><strong>ESG reporting<\/strong> is the process by which companies <strong>disclose information about their Environmental, Social, and Governance (ESG) performance and risks<\/strong> to stakeholders\u2014such as investors, regulators, customers, and the public.<\/p>\n<p>It involves publishing data, strategies, policies, and outcomes on topics such as:<\/p>\n<ul>\n<li><strong>Environmental<\/strong>: Carbon emissions, energy use, water consumption, biodiversity, waste.<\/li>\n<li><strong>Social<\/strong>: Labor practices, human rights, community impact, employee wellbeing.<\/li>\n<li><strong>Governance<\/strong>: Board diversity, business ethics, anti-corruption, risk management.<\/li>\n<\/ul>\n<p><br \/>The goal is to <strong>increase transparency<\/strong>, track progress, and demonstrate how ESG factors are integrated into the company\u2019s strategy and operations.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-9ef464b elementor-widget elementor-widget-button\" data-id=\"9ef464b\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;ekit_we_effect_on&quot;:&quot;none&quot;}\" data-widget_type=\"button.default\">\n\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-sm\" href=\"https:\/\/outlook.office365.com\/book\/SustainSuiteGmbH1@mupgroup.onmicrosoft.com\/\" target=\"_blank\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\">Book a FREE personalized demo<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-f7c1bdf e-con-full e-flex e-con e-child\" data-id=\"f7c1bdf\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;ekit_has_onepagescroll_dot&quot;:&quot;yes&quot;}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-f74cd33 elementor-view-default elementor-widget elementor-widget-icon\" data-id=\"f74cd33\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;ekit_we_effect_on&quot;:&quot;none&quot;}\" data-widget_type=\"icon.default\">\n\t\t\t\t\t\t\t<div class=\"elementor-icon-wrapper\">\n\t\t\t<div class=\"elementor-icon\">\n\t\t\t<i aria-hidden=\"true\" class=\"icon icon-dot\"><\/i>\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-b7eb916 elementor-widget elementor-widget-image\" data-id=\"b7eb916\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;ekit_we_effect_on&quot;:&quot;none&quot;}\" data-widget_type=\"image.default\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img fetchpriority=\"high\" decoding=\"async\" width=\"1350\" height=\"900\" src=\"https:\/\/sustain-suite.com\/wp-content\/uploads\/2024\/12\/48.jpg\" class=\"attachment-full size-full wp-image-1143\" alt=\"\" srcset=\"https:\/\/sustain-suite.com\/wp-content\/uploads\/2024\/12\/48.jpg 1350w, https:\/\/sustain-suite.com\/wp-content\/uploads\/2024\/12\/48-300x200.jpg 300w, https:\/\/sustain-suite.com\/wp-content\/uploads\/2024\/12\/48-1024x683.jpg 1024w, https:\/\/sustain-suite.com\/wp-content\/uploads\/2024\/12\/48-768x512.jpg 768w\" sizes=\"(max-width: 1350px) 100vw, 1350px\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-65a9638 e-flex e-con-boxed e-con e-parent\" data-id=\"65a9638\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;,&quot;ekit_has_onepagescroll_dot&quot;:&quot;yes&quot;}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t<div class=\"elementor-element elementor-element-fd8f554 e-con-full e-flex e-con e-child\" data-id=\"fd8f554\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;ekit_has_onepagescroll_dot&quot;:&quot;yes&quot;}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-ac6080f elementor-widget__width-initial elementor-widget elementor-widget-heading\" data-id=\"ac6080f\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;ekit_we_effect_on&quot;:&quot;none&quot;}\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">ESG Regulations\/ Reporting formats  applicable in EU<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-deedf11 elementor-widget__width-initial elementor-widget elementor-widget-text-editor\" data-id=\"deedf11\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;ekit_we_effect_on&quot;:&quot;none&quot;}\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p><strong>In Germany<\/strong><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-de33855 e-con-full e-flex e-con e-child\" data-id=\"de33855\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;ekit_has_onepagescroll_dot&quot;:&quot;yes&quot;}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-7b83c2f elementor-widget__width-initial elementor-widget elementor-widget-image-box\" data-id=\"7b83c2f\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;_animation&quot;:&quot;none&quot;,&quot;ekit_we_effect_on&quot;:&quot;none&quot;}\" data-widget_type=\"image-box.default\">\n\t\t\t\t\t<div class=\"elementor-image-box-wrapper\"><div class=\"elementor-image-box-content\"><p class=\"elementor-image-box-description\">German companies are subject to CSRD, and before that, the Non-Financial Reporting Directive (NFRD).<\/p><\/div><\/div>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-8a31cc5 elementor-widget__width-initial elementor-widget elementor-widget-image-box\" data-id=\"8a31cc5\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;ekit_we_effect_on&quot;:&quot;none&quot;}\" data-widget_type=\"image-box.default\">\n\t\t\t\t\t<div class=\"elementor-image-box-wrapper\"><div class=\"elementor-image-box-content\"><p class=\"elementor-image-box-description\">ESG disclosure is required if your company meets the size criteria or is part of a larger group.<\/p><\/div><\/div>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-b005c0f elementor-widget__width-initial elementor-widget elementor-widget-text-editor\" data-id=\"b005c0f\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;ekit_we_effect_on&quot;:&quot;none&quot;}\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p><strong>\ud83c\udf0d In Other Regions<\/strong><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-c8ebcc4 e-con-full e-flex e-con e-child\" data-id=\"c8ebcc4\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;ekit_has_onepagescroll_dot&quot;:&quot;yes&quot;}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-a31bf70 elementor-widget__width-initial elementor-widget elementor-widget-image-box\" data-id=\"a31bf70\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;_animation&quot;:&quot;none&quot;,&quot;ekit_we_effect_on&quot;:&quot;none&quot;}\" data-widget_type=\"image-box.default\">\n\t\t\t\t\t<div class=\"elementor-image-box-wrapper\"><div class=\"elementor-image-box-content\"><p class=\"elementor-image-box-description\">UK: TCFD-aligned reporting is mandatory for large companies.<\/p><\/div><\/div>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-b83f3da elementor-widget__width-initial elementor-widget elementor-widget-image-box\" data-id=\"b83f3da\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;ekit_we_effect_on&quot;:&quot;none&quot;}\" data-widget_type=\"image-box.default\">\n\t\t\t\t\t<div class=\"elementor-image-box-wrapper\"><div class=\"elementor-image-box-content\"><p class=\"elementor-image-box-description\">US: SEC has proposed climate-related disclosures, but ESG reporting is not yet universally mandatory.<\/p><\/div><\/div>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-45b956b elementor-widget__width-initial elementor-widget elementor-widget-image-box\" data-id=\"45b956b\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;ekit_we_effect_on&quot;:&quot;none&quot;}\" data-widget_type=\"image-box.default\">\n\t\t\t\t\t<div class=\"elementor-image-box-wrapper\"><div class=\"elementor-image-box-content\"><p class=\"elementor-image-box-description\">\u201eDie Verordnung vereinfacht also die Berichtspflichten, schafft sie jedoch nicht ab.\u201c<\/p><\/div><\/div>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-dd3df84 e-flex e-con-boxed e-con e-parent\" data-id=\"dd3df84\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;ekit_has_onepagescroll_dot&quot;:&quot;yes&quot;}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-d440037 elementor-widget__width-initial elementor-widget elementor-widget-heading\" data-id=\"d440037\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;ekit_we_effect_on&quot;:&quot;none&quot;}\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Key Changes Introduced by the CSRD Omnibus Regulation<\/h3>\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-95c1933 e-con-full e-flex e-con e-child\" data-id=\"95c1933\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;ekit_has_onepagescroll_dot&quot;:&quot;yes&quot;}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-9bde5db elementor-view-stacked elementor-shape-rounded elementor-widget__width-initial elementor-position-block-start elementor-mobile-position-block-start elementor-widget elementor-widget-icon-box\" data-id=\"9bde5db\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;ekit_we_effect_on&quot;:&quot;none&quot;}\" data-widget_type=\"icon-box.default\">\n\t\t\t\t\t\t\t<div class=\"elementor-icon-box-wrapper\">\n\n\t\t\t\t\t\t<div class=\"elementor-icon-box-icon\">\n\t\t\t\t<span  class=\"elementor-icon\">\n\t\t\t\t<svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-chart-bar\" viewBox=\"0 0 512 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M332.8 320h38.4c6.4 0 12.8-6.4 12.8-12.8V172.8c0-6.4-6.4-12.8-12.8-12.8h-38.4c-6.4 0-12.8 6.4-12.8 12.8v134.4c0 6.4 6.4 12.8 12.8 12.8zm96 0h38.4c6.4 0 12.8-6.4 12.8-12.8V76.8c0-6.4-6.4-12.8-12.8-12.8h-38.4c-6.4 0-12.8 6.4-12.8 12.8v230.4c0 6.4 6.4 12.8 12.8 12.8zm-288 0h38.4c6.4 0 12.8-6.4 12.8-12.8v-70.4c0-6.4-6.4-12.8-12.8-12.8h-38.4c-6.4 0-12.8 6.4-12.8 12.8v70.4c0 6.4 6.4 12.8 12.8 12.8zm96 0h38.4c6.4 0 12.8-6.4 12.8-12.8V108.8c0-6.4-6.4-12.8-12.8-12.8h-38.4c-6.4 0-12.8 6.4-12.8 12.8v198.4c0 6.4 6.4 12.8 12.8 12.8zM496 384H64V80c0-8.84-7.16-16-16-16H16C7.16 64 0 71.16 0 80v336c0 17.67 14.33 32 32 32h464c8.84 0 16-7.16 16-16v-32c0-8.84-7.16-16-16-16z\"><\/path><\/svg>\t\t\t\t<\/span>\n\t\t\t<\/div>\n\t\t\t\n\t\t\t\t\t\t<div class=\"elementor-icon-box-content\">\n\n\t\t\t\t\t\t\t\t\t<h3 class=\"elementor-icon-box-title\">\n\t\t\t\t\t\t<span  >\n\t\t\t\t\t\t\t1. Narrowed Scope of Applicability\t\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/h3>\n\t\t\t\t\n\t\t\t\t\t\t\t\t\t<p class=\"elementor-icon-box-description\">\n\t\t\t\t\t\t<ul>\n<li>The threshold for mandatory sustainability reporting under the CSRD has been raised. Now, only companies with more than 1,000 employees and either a net turnover exceeding \u20ac50 million or a balance sheet total above \u20ac25 million are required to comply. This change reduces the number of companies subject to the CSRD by approximately 80% . <\/li>\n<\/ul>\n\t\t\t\t\t<\/p>\n\t\t\t\t\n\t\t\t<\/div>\n\t\t\t\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-541eaab elementor-view-stacked elementor-shape-rounded elementor-widget__width-initial elementor-position-block-start elementor-mobile-position-block-start elementor-widget elementor-widget-icon-box\" data-id=\"541eaab\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;ekit_we_effect_on&quot;:&quot;none&quot;}\" data-widget_type=\"icon-box.default\">\n\t\t\t\t\t\t\t<div class=\"elementor-icon-box-wrapper\">\n\n\t\t\t\t\t\t<div class=\"elementor-icon-box-icon\">\n\t\t\t\t<span  class=\"elementor-icon\">\n\t\t\t\t<svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-angle-double-down\" viewBox=\"0 0 320 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M143 256.3L7 120.3c-9.4-9.4-9.4-24.6 0-33.9l22.6-22.6c9.4-9.4 24.6-9.4 33.9 0l96.4 96.4 96.4-96.4c9.4-9.4 24.6-9.4 33.9 0L313 86.3c9.4 9.4 9.4 24.6 0 33.9l-136 136c-9.4 9.5-24.6 9.5-34 .1zm34 192l136-136c9.4-9.4 9.4-24.6 0-33.9l-22.6-22.6c-9.4-9.4-24.6-9.4-33.9 0L160 352.1l-96.4-96.4c-9.4-9.4-24.6-9.4-33.9 0L7 278.3c-9.4 9.4-9.4 24.6 0 33.9l136 136c9.4 9.5 24.6 9.5 34 .1z\"><\/path><\/svg>\t\t\t\t<\/span>\n\t\t\t<\/div>\n\t\t\t\n\t\t\t\t\t\t<div class=\"elementor-icon-box-content\">\n\n\t\t\t\t\t\t\t\t\t<h3 class=\"elementor-icon-box-title\">\n\t\t\t\t\t\t<span  >\n\t\t\t\t\t\t\t2. Extended Reporting Deadlines\t\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/h3>\n\t\t\t\t\n\t\t\t\t\t\t\t\t\t<p class=\"elementor-icon-box-description\">\n\t\t\t\t\t\t<ul>\n<li>The implementation timeline for the CSRD has been adjusted:<\/li>\n<ul><li>Large companies now have until 2027 to begin reporting.<\/li>\n<li>Listed SMEs have until 2028 to comply.<\/li><\/ul>\n<li>This extension provides companies with additional time to prepare for compliance . \n\n<\/li>\n\n<\/ul>\n\t\t\t\t\t<\/p>\n\t\t\t\t\n\t\t\t<\/div>\n\t\t\t\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-a5c876d elementor-view-stacked elementor-shape-rounded elementor-widget__width-initial elementor-position-block-start elementor-mobile-position-block-start elementor-widget elementor-widget-icon-box\" data-id=\"a5c876d\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;ekit_we_effect_on&quot;:&quot;none&quot;}\" data-widget_type=\"icon-box.default\">\n\t\t\t\t\t\t\t<div class=\"elementor-icon-box-wrapper\">\n\n\t\t\t\t\t\t<div class=\"elementor-icon-box-icon\">\n\t\t\t\t<span  class=\"elementor-icon\">\n\t\t\t\t<svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-hands-helping\" viewBox=\"0 0 640 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M488 192H336v56c0 39.7-32.3 72-72 72s-72-32.3-72-72V126.4l-64.9 39C107.8 176.9 96 197.8 96 220.2v47.3l-80 46.2C.7 322.5-4.6 342.1 4.3 357.4l80 138.6c8.8 15.3 28.4 20.5 43.7 11.7L231.4 448H368c35.3 0 64-28.7 64-64h16c17.7 0 32-14.3 32-32v-64h8c13.3 0 24-10.7 24-24v-48c0-13.3-10.7-24-24-24zm147.7-37.4L555.7 16C546.9.7 527.3-4.5 512 4.3L408.6 64H306.4c-12 0-23.7 3.4-33.9 9.7L239 94.6c-9.4 5.8-15 16.1-15 27.1V248c0 22.1 17.9 40 40 40s40-17.9 40-40v-88h184c30.9 0 56 25.1 56 56v28.5l80-46.2c15.3-8.9 20.5-28.4 11.7-43.7z\"><\/path><\/svg>\t\t\t\t<\/span>\n\t\t\t<\/div>\n\t\t\t\n\t\t\t\t\t\t<div class=\"elementor-icon-box-content\">\n\n\t\t\t\t\t\t\t\t\t<h3 class=\"elementor-icon-box-title\">\n\t\t\t\t\t\t<span  >\n\t\t\t\t\t\t\t3. Simplified Reporting Requirements\t\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/h3>\n\t\t\t\t\n\t\t\t\t\t\t\t\t\t<p class=\"elementor-icon-box-description\">\n\t\t\t\t\t\t<ul><li>The Omnibus Regulation reduces the volume and complexity of required disclosures, focusing on essential sustainability metrics. This simplification aims to alleviate the reporting burden on companies while maintaining transparency and accountability. <\/ul><\/li>\t\t\t\t\t<\/p>\n\t\t\t\t\n\t\t\t<\/div>\n\t\t\t\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-9e33df1 e-con-full e-flex e-con e-child\" data-id=\"9e33df1\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;ekit_has_onepagescroll_dot&quot;:&quot;yes&quot;}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-ff550d6 elementor-view-stacked elementor-shape-rounded elementor-widget__width-initial elementor-position-block-start elementor-mobile-position-block-start elementor-widget elementor-widget-icon-box\" data-id=\"ff550d6\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;ekit_we_effect_on&quot;:&quot;none&quot;}\" data-widget_type=\"icon-box.default\">\n\t\t\t\t\t\t\t<div class=\"elementor-icon-box-wrapper\">\n\n\t\t\t\t\t\t<div class=\"elementor-icon-box-icon\">\n\t\t\t\t<span  class=\"elementor-icon\">\n\t\t\t\t<svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-chart-area\" viewBox=\"0 0 512 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M500 384c6.6 0 12 5.4 12 12v40c0 6.6-5.4 12-12 12H12c-6.6 0-12-5.4-12-12V76c0-6.6 5.4-12 12-12h40c6.6 0 12 5.4 12 12v308h436zM372.7 159.5L288 216l-85.3-113.7c-5.1-6.8-15.5-6.3-19.9 1L96 248v104h384l-89.9-187.8c-3.2-6.5-11.4-8.7-17.4-4.7z\"><\/path><\/svg>\t\t\t\t<\/span>\n\t\t\t<\/div>\n\t\t\t\n\t\t\t\t\t\t<div class=\"elementor-icon-box-content\">\n\n\t\t\t\t\t\t\t\t\t<h3 class=\"elementor-icon-box-title\">\n\t\t\t\t\t\t<span  >\n\t\t\t\t\t\t\t4. Voluntary Reporting for SMEs\t\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/h3>\n\t\t\t\t\n\t\t\t\t\t\t\t\t\t<p class=\"elementor-icon-box-description\">\n\t\t\t\t\t\t<ul>\n<li>Smaller companies falling below the new thresholds are no longer mandated to report under the CSRD. However, they are encouraged to engage in voluntary sustainability reporting, potentially utilizing simplified standards tailored for SMEs.<\/li>\n<\/ul>\n\t\t\t\t\t<\/p>\n\t\t\t\t\n\t\t\t<\/div>\n\t\t\t\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-f442512 elementor-view-stacked elementor-shape-rounded elementor-widget__width-initial elementor-position-block-start elementor-mobile-position-block-start elementor-widget elementor-widget-icon-box\" data-id=\"f442512\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;ekit_we_effect_on&quot;:&quot;none&quot;}\" data-widget_type=\"icon-box.default\">\n\t\t\t\t\t\t\t<div class=\"elementor-icon-box-wrapper\">\n\n\t\t\t\t\t\t<div class=\"elementor-icon-box-icon\">\n\t\t\t\t<span  class=\"elementor-icon\">\n\t\t\t\t<svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-arrow-up\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M34.9 289.5l-22.2-22.2c-9.4-9.4-9.4-24.6 0-33.9L207 39c9.4-9.4 24.6-9.4 33.9 0l194.3 194.3c9.4 9.4 9.4 24.6 0 33.9L413 289.4c-9.5 9.5-25 9.3-34.3-.4L264 168.6V456c0 13.3-10.7 24-24 24h-32c-13.3 0-24-10.7-24-24V168.6L69.2 289.1c-9.3 9.8-24.8 10-34.3.4z\"><\/path><\/svg>\t\t\t\t<\/span>\n\t\t\t<\/div>\n\t\t\t\n\t\t\t\t\t\t<div class=\"elementor-icon-box-content\">\n\n\t\t\t\t\t\t\t\t\t<h3 class=\"elementor-icon-box-title\">\n\t\t\t\t\t\t<span  >\n\t\t\t\t\t\t\t5. Alignment with Other EU Sustainability Initiatives\t\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/h3>\n\t\t\t\t\n\t\t\t\t\t\t\t\t\t<p class=\"elementor-icon-box-description\">\n\t\t\t\t\t\t<ul>\n<li>The Omnibus Regulation seeks to harmonize the CSRD with other EU sustainability frameworks, such as the Corporate Sustainability Due Diligence Directive (CSDDD) and the EU Taxonomy Regulation. This alignment aims to create a cohesive and efficient regulatory environment for sustainability reporting. <\/li>\n\n<\/ul>\n\t\t\t\t\t<\/p>\n\t\t\t\t\n\t\t\t<\/div>\n\t\t\t\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-b39cfc1 e-con-full e-flex e-con e-parent\" data-id=\"b39cfc1\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;ekit_has_onepagescroll_dot&quot;:&quot;yes&quot;}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-3cd0ea5 elementor-widget elementor-widget-shortcode\" data-id=\"3cd0ea5\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;ekit_we_effect_on&quot;:&quot;none&quot;}\" data-widget_type=\"shortcode.default\">\n\t\t\t\t\t\t\t<div class=\"elementor-shortcode\">\t\t<div data-elementor-type=\"section\" data-elementor-id=\"3043\" class=\"elementor elementor-3043\" data-elementor-post-type=\"elementor_library\">\n\t\t\t<div class=\"elementor-element elementor-element-48aa890 e-con-full e-flex e-con e-parent\" data-id=\"48aa890\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;,&quot;ekit_has_onepagescroll_dot&quot;:&quot;yes&quot;}\">\n\t\t<div class=\"elementor-element elementor-element-6190804 e-con-full e-flex e-con e-child\" data-id=\"6190804\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;ekit_has_onepagescroll_dot&quot;:&quot;yes&quot;}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-99c8976 elementor-widget__width-initial elementor-widget elementor-widget-heading\" data-id=\"99c8976\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;ekit_we_effect_on&quot;:&quot;none&quot;}\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Your Partner in Green Innovation. Begin today!<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-8637aaf e-con-full e-flex e-con e-child\" data-id=\"8637aaf\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;ekit_has_onepagescroll_dot&quot;:&quot;yes&quot;}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-4c52dca elementor-widget__width-initial elementor-button-align-end elementor-widget elementor-widget-form\" data-id=\"4c52dca\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;step_next_label&quot;:&quot;Next&quot;,&quot;step_previous_label&quot;:&quot;Previous&quot;,&quot;button_width&quot;:&quot;100&quot;,&quot;step_type&quot;:&quot;number_text&quot;,&quot;step_icon_shape&quot;:&quot;circle&quot;,&quot;ekit_we_effect_on&quot;:&quot;none&quot;}\" data-widget_type=\"form.default\">\n\t\t\t\t\t\t\t<form class=\"elementor-form\" method=\"post\" name=\"Above Footer Form - Sustainsuite\" aria-label=\"Above Footer Form - Sustainsuite\">\n\t\t\t<input type=\"hidden\" name=\"post_id\" value=\"3043\"\/>\n\t\t\t<input type=\"hidden\" name=\"form_id\" value=\"4c52dca\"\/>\n\t\t\t<input type=\"hidden\" name=\"referer_title\" value=\"Our History - Sustain Suite\" \/>\n\n\t\t\t\t\t\t\t<input type=\"hidden\" name=\"queried_id\" value=\"2402\"\/>\n\t\t\t\n\t\t\t<div class=\"elementor-form-fields-wrapper elementor-labels-\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-field-type-text elementor-field-group elementor-column elementor-field-group-field_ed0de66 elementor-col-100 elementor-field-required\">\n\t\t\t\t\t\t\t\t\t\t\t\t<label for=\"form-field-field_ed0de66\" class=\"elementor-field-label elementor-screen-only\">\n\t\t\t\t\t\t\t\tFull Name\t\t\t\t\t\t\t<\/label>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<input size=\"1\" type=\"text\" name=\"form_fields[field_ed0de66]\" id=\"form-field-field_ed0de66\" class=\"elementor-field elementor-size-md  elementor-field-textual\" placeholder=\"Full Name\" required=\"required\">\n\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<div class=\"elementor-field-type-tel elementor-field-group elementor-column elementor-field-group-field_644dda3 elementor-col-100 elementor-field-required\">\n\t\t\t\t\t\t\t\t\t\t\t\t<label for=\"form-field-field_644dda3\" class=\"elementor-field-label elementor-screen-only\">\n\t\t\t\t\t\t\t\tPhone\t\t\t\t\t\t\t<\/label>\n\t\t\t\t\t\t\t\t<input size=\"1\" type=\"tel\" name=\"form_fields[field_644dda3]\" id=\"form-field-field_644dda3\" class=\"elementor-field elementor-size-md  elementor-field-textual\" placeholder=\"Phone Number\" required=\"required\" pattern=\"[0-9()#&amp;+*-=.]+\" title=\"Only numbers and phone characters (#, -, *, etc) are accepted.\">\n\n\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<div class=\"elementor-field-type-email elementor-field-group elementor-column elementor-field-group-field_c1459be elementor-col-100 elementor-field-required\">\n\t\t\t\t\t\t\t\t\t\t\t\t<label for=\"form-field-field_c1459be\" class=\"elementor-field-label elementor-screen-only\">\n\t\t\t\t\t\t\t\tEmail\t\t\t\t\t\t\t<\/label>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<input size=\"1\" type=\"email\" name=\"form_fields[field_c1459be]\" id=\"form-field-field_c1459be\" class=\"elementor-field elementor-size-md  elementor-field-textual\" placeholder=\"E-mail\" required=\"required\">\n\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<div class=\"elementor-field-group elementor-column elementor-field-type-submit elementor-col-100 e-form__buttons\">\n\t\t\t\t\t<button class=\"elementor-button elementor-size-md\" type=\"submit\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\">Send<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/button>\n\t\t\t\t<\/div>\n\t\t\t<\/div>\n\t\t<\/form>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"<p>CSRD vs ESG Get ready to explore our enhanced data analytics that provide real-time insights into your environmental impact, helping you make informed decisions swiftly. What is the difference between ESG and CSRD? Aspect ESG (Environmental, Social, Governance) CSRD (Corporate Sustainability Reporting Directive) What It Is A broad concept referring to non-financial performance pillars. A [&hellip;]<\/p>\n","protected":false},"author":2,"featured_media":0,"parent":0,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"elementor_header_footer","meta":{"footnotes":""},"class_list":["post-2379","page","type-page","status-publish","hentry"],"aioseo_notices":[],"_links":{"self":[{"href":"https:\/\/sustain-suite.com\/de\/wp-json\/wp\/v2\/pages\/2379","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/sustain-suite.com\/de\/wp-json\/wp\/v2\/pages"}],"about":[{"href":"https:\/\/sustain-suite.com\/de\/wp-json\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"https:\/\/sustain-suite.com\/de\/wp-json\/wp\/v2\/users\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/sustain-suite.com\/de\/wp-json\/wp\/v2\/comments?post=2379"}],"version-history":[{"count":43,"href":"https:\/\/sustain-suite.com\/de\/wp-json\/wp\/v2\/pages\/2379\/revisions"}],"predecessor-version":[{"id":3678,"href":"https:\/\/sustain-suite.com\/de\/wp-json\/wp\/v2\/pages\/2379\/revisions\/3678"}],"wp:attachment":[{"href":"https:\/\/sustain-suite.com\/de\/wp-json\/wp\/v2\/media?parent=2379"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}