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Organizations or companies develop carbon credit business virtual screen. Reduce CO2 emissions. Sustainable business development concept.

Sustainability reporting as per CSRD

The new EU legislation on sustainability reporting, CSRD (Corporate Sustainability Reporting Directive), involves some changes to sustainability reports. IVL Swedish Environmental Research Institutes experts help you upgrade your sustainability reporting to the new CSRD requirements.

In its Green Deal, the EU has adopted a clear strategy for sustainable development. The changes in sustainability reporting, which are part of this, are aimed at increasing transparency and quality in the reporting, as well as comparability between companies' reports, so that investors and others can make better risk assessments.

The changes in brief

  • The changes apply from the budget year 2024, affecting sustainability reports published from 2025. Until then, the requirements of the Swedish Annual Accounts Act apply.
  • The requirements will be more extensive, and more companies will be required to report.
  • New standards will be introduced: European Sustainability Reporting Standards (ESRS), which are based on existing standards and frameworks such as GRI (Global Reporting Initiative) and SFDR (Sustainable Finance Disclosure Regulation).
  • The sustainability report is to be a part of the management report. A third-party audit will also be mandatory.

IVL helps you adjust to the new requirements for sustainability reporting.

Hire IVL for:

  • General orientation and gap analysis: Understanding and interpreting what CSRD means for your operations, and analyzing what is required to satisfy it.
  • Stakeholder dialogue and double materiality analysis: Process and method for identifying what you are to present in your sustainability report.
  • Implementation: Support in change management, action plan for fulfillment of directive, ensuring support, and training.
  • Producing the sustainability report: Identifying indicators in accordance with the new reporting standard, data analysis, and calculation of climate impacts as per the GHG protocol.
  • Strategic development: We help you see things in context, and identify business development potential. How can we benefit from the sustainability reporting, in order to prioritize in our sustainability work? What business opportunities can be identified?


Last updated: 2024-09-19