CSRD is no longer a topic of the future. Since fiscal year 2024, it has been applicable to large capital market-oriented companies. From 2025, other large companies will follow, from 2026 also many medium-sized companies — and supply chain obligations will in fact also affect smaller suppliers as soon as their customers become subject to CSRD.
Anyone who hasn't started systematically collecting sustainability data yet has a problem.
What the CSRD specifically requires
The CSRD requires affected companies to report in accordance with the European Sustainability Reporting Standards (ESRS). This includes: greenhouse gas emissions (Scope 1, 2 and 3), energy consumption and efficiency, water consumption, biodiversity impacts, supply chain practices, and social indicators.
What many underestimate: Scope 3 emissions — i.e. indirect emissions in the supply chain — are often the largest and at the same time the most difficult part to record. Anyone who does not carry out a systematic supplier evaluation will have problems here.
The database is the real problem
Most companies already have the data they need for CSRD reporting — it's just not systematically collected and linked. Energy consumption data is included in invoices. Supplier information is stored in ERP systems. CO₂ factors must be calculated manually.
An integrated ERP system that automatically derives sustainability data from operational processes is the most efficient way to achieve CSRD compliance.
Instead of manually assembling a separate ESG report, it is created as an automatic by-product of everyday operational life.
fab4minds shows you how to set up your CSRD database. Arrange a consultation now.
