Are you impacted by CSRD? Check with SLR's impact tree

Post Date
19 February 2024
David Fatscher
Jamie Macfarlane
Read Time
1 minute
  • ESG advisory

The EU’s Corporate Sustainability Reporting Directive (CSRD) is here, but do you know if your company is impacted, how and when?

Are you impacted by CSRD?

The EU’s CSRD is the latest, and arguably the most seismic, entrant to the already crowded landscape of ESG disclosures.

Seen as central to the EU’s ambition to become the first climate neutral economy, CSRD - which replaces the Non-Financial Reporting Directive - requires companies to publicly report on sustainability impacts, risks and opportunities and publish this in their management report.

What companies disclose in these reports is determined by an assessment of the topics that are material to them (that is, financially material but also where a company’s operations have an environmental and/or social impact).

This is the concept of double materiality, and it is a cornerstone of CSRD.

It could be that you are already aware of CSRD but unsure whether it applies to your business (the scope goes beyond EU-based companies).

In which case, these Impact Trees will provide a better understanding of the ‘if’, ‘when’ and ‘how’.

If you are impacted by CSRD and need help in preparing to report, please get in touch to discuss how we can support you with a Readiness Analysis and ensure your double materiality assessment is in line with CSRD.

Download a high quality PDF of our Impact Trees for both EU and Non-EU companies.

CSRD impact tree_ EU companies
CSRD impact tree - EU companies (download available above)
CSRD impact tree - Non-EU companies
CSRD impact tree - Non-EU companies (download available above)

We deliver advice and support on a wide range of ESG reporting issues. Please get in touch to see how we can help you.

Recent posts

  • Insight

    11 April 2024

    6 minutes read

    U.S. SEC Climate Disclosure Rule – Implications for Canadian Companies

    by Peter Polanowski, Jerry Demchuk

    View post
  • Insight

    10 April 2024

    5 minutes read

    Leveraging the ESG power trio: How finance, sustainability, and legal collaboration can navigate climate regulations

    by Emma Lawrence

    View post
  • Insight

    08 April 2024

    5 minutes read

    Canada’s Proposed Sustainability Standards: Overview and Implications for Your Business

    by Peter Polanowski, James Hartshorn

    View post
See all posts