Corporate Sustainability Reporting Directive
With the Corporate Sustainability Reporting Directive (CSRD), the EU significantly expands the requirements for sustainability reporting. From 2025, numerous companies will be obliged to disclose detailed information on environmental, social, and governance (ESG) aspects – in an audited, standardized form.
LEOMA GmbH supports you in implementing the CSRD requirements – from data collection and integration into management systems to the creation and critical review of your reports.
When Does the CSRD Obligation Apply?
Who is affected by the CSRD obligation?
| Company Category | Reporting Obligation from | Reporting Year |
|---|---|---|
| Companies already subject to reporting under the NFRD (e.g., large listed companies with more than 500 employees) | 01.01.2025 | 2024 |
| Large companies with more than 1,000 employees and a turnover exceeding €50 million or a balance sheet total exceeding €25 million | 01.01.2027 | 2026 |
| Listed small and medium-sized enterprises (SMEs) | 01.01.2029 | 2028 |
| Non-EU companies with a net turnover in the EU exceeding €450 million | 01.01.2029 | 2028 |
Overview our Services CSRD
- Analysis of Reporting Obligations
Assessment of whether and to what extent your company falls under the CSRD. - Data Management & Interfaces
Support in collecting, structuring, and validating relevant sustainability data. - Creation of Sustainability Reports
Development of reports according to the European ESRS Standards (European Sustainability Reporting Standards). - Critical Review of Reports
Review and validation of LCA studies, EPDs, or sustainability data for external publication. - Integration into Management Systems
Incorporation of CSRD requirements into existing systems such as ISO 14001, 45001, or 50001. - Workshops & Training
Raising awareness among your teams for CSRD, ESG, and sustainable corporate strategies.
Your Benefits with LEOMA GmbH
- Legal certainty in implementing complex EU requirements
- Transparent processes for audited and reliable sustainability data
- Combined expertise in LCA, EPDs, and management systems
- Efficient implementation through practical consulting and training
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