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On the EnExpert blog you will find interesting facts about energy, energy reduction and sustainability. In addition, we would like to use our articles to give companies helpful tips on how they can efficiently communicate the path towards energy savings and sustainability to their customers.

Carbon Footprint Disclosure Obligation under CSRD

What is the carbon footprint disclosure obligation under CSRD all about? Who is affected, and how can you proceed? – EnExpert explains Who is affected by the CSRD? The Corporate Sustainability Reporting Directive (CSRD), a European Union directive on sustainability reporting by companies, has been in force since 5 January 2023. For some companies, this obligation is nothing new, as they have already been obliged to report on sustainability under the Non-Financial Reporting Directive (NFRD) since 2018. These companies must disclose their sustainability report on 1 January 2025 for the 2024 financial year. The CSRD also gradually obliges the following companies: 01.01.2026 → All other large companies must disclose the report for the 2025 financial year. These are companies with more than 250 employees on an annual average and/or more than €50 million in annual turnover and/or a balance sheet total of more than €25 million. 01.01.2027 → Listed small

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