CSRD non-financial information report

CSRD non-financial information report

As a “CSRD consultancy” in strategy and management systems, we help you to produce the “CSRD Report” in an agile manner by following these steps:
Initial assessment of sustainability and corporate social responsibility

Initial assessment of sustainability and CSR to identify the content to be included in the “CSRD Report” and areas for improvement.

Sustainability improvement plan. This involves defining the actions to achieve the established objectives in order to implement best practices to meet them.

To carry out this Plan, the regulations that facilitate the application of NEIS standards (European Sustainability Reporting Standards) and comply with this CSRD Directive will be taken into account, such as:

  • ISO 14064-1. Greenhouse gases.
  • ISO 14001. Environmental management systems.
  • ISO 50001. Energy management systems.
  • ISO 14046. Environmental management. Water footprint.
  • ISO 14006. Environmental management systems. Eco-design.
  • ISO 45001. Occupational health and safety management systems.
  • UNE 19601. Criminal compliance management systems.
  • ISO 37001. Anti-bribery management systems.

Assistance in compiling relevant sustainability data to develop the indicators to be included in the non-financial “CSRD Report”.

The CSRD report must include detailed information about their supply chains, such as how they manage ESG risks. Ecovadis and SMETA audits can be a tool for involving them.

The “CSRD Report” can be produced, taking into account standards such as (GRI), based on the information collected above. We work closely with the client to develop reports that carefully reflect your efforts in sustainability and corporate social responsibility (CSR).

Verification of non-financial information by an external certifier, which increases the reliability of reports. This verification provides investors and other stakeholders with a more accurate picture of the company’s situation and prospects in terms of sustainability and governance.

Publication and dissemination of information on how its activities impact the environment, society and the economy.

ISO outsourcing to provide ongoing support that ensures long-term compliance with sustainability and social responsibility commitments.

With over 20 years of experience, we pride ourselves on providing customised solutions tailored to each client’s specific needs.

Benefits of CSRD memory

The benefits of the “CSRD Report” in accordance with Directive (EU) 20222/2464 (CSRD) on the disclosure of sustainability information by companies are:

  • Improving sustainability reporting. This implies transparency and quality in CSRD reports on sustainability: environmental, social and governance (ESG) management.
  • Compliance with the legal obligation to produce the CSRD Report in accordance with the CSRD Directive. This report can also be produced on a voluntary basis to enhance reputation and credibility.
  • Promotes sustainability and corporate responsibility by driving the transition to a sustainable and integrated economic and financial system, in line with the European Green Deal and the Sustainable Development Goals.

Contents of the CSRD Report on non-financial information

The “CSRD Report” on non-financial information, under the EU’s Corporate Sustainability Reporting Directive. The main CSRD requirements are:
1. Environmental information
  • Carbon emissions (CO2) and GHG: GHG report on direct emissions (Scope 1), indirect emissions (Scope 2), and other emissions related to the value chain (Scope 3).
  • Resource use: Includes energy, water and raw material consumption and impact on biodiversity.
  • Climate change mitigation strategies: Measures taken to reduce environmental impact, such as energy efficiency, use of renewable energy, waste reduction, etc.
  • Human rights: Assessment and management of the company’s impact on human rights throughout its value chain.
  • Diversity and inclusion: Data on gender equality, employment opportunities for people of diverse ethnicities, disabilities, etc.
  • Working conditions: Aspects such as living wages, workplace safety, training and professional development for employees.

The organisation may already be working in these areas, for example through the “ISO 45001 certificate” for occupational safety or the “Equality Plan”. The indicators proposed in the GRI standards can be followed.

  • Corporate governance: Governance structure, code of ethics, and internal control mechanisms. Corporate compliance requirements can be followed.
  • Anti-corruption and bribery policies: Measures and policies adopted to prevent corrupt practices, in accordance with ISO 37001.
    – **Fiscal transparency**: Information on fiscal policies and tax payments in the different countries where the company operates.
  • Description of the company’s business model, in accordance with the business plan, and how sustainability is integrated into its long-term strategy, in accordance with the strategic plan.
  • Planning the transition to a circular, greener and digital economy.

– Identification and management of sustainability-related risks that may affect the company, such as regulatory changes, climate impact or changes in consumer expectations.
– Opportunities that may arise in the context of a more sustainable economy.

The CSRD non-financial reporting must include key indicators that enable performance to be measured in environmental, social and governance areas. These indicators are useful for investors and other stakeholders to assess the sustainability of the company.

Assessment of environmental and social impact throughout the company’s supply chain.

Companies must align themselves with sustainability frameworks such as the Global Reporting Initiative (GRI) or the Sustainable Development Goals (SDGs).

FAQS CSRD

How do we produce the CSRD Report?

Benefits
Through this practical course, participants will:

  • Plan the double materiality analysis process as a starting point for preparing the CSRD report.
  • Identify the value chain and stakeholders and their impact throughout the double materiality process.
  • Identify impacts, risks and opportunities (IROs) associated with relevant issues, as well as methodologies for assessing them.
    Be able to assess material issues.
    Understand the process for implementing CSRD content following the double materiality analysis.

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