CSRD: How to understand and prepare with EVEA

The CSRD is the European regulatory framework designed to structure and enhance your CSR approach. EVEA provides expert support in this area.

CSRD: Definition, Regulatory Framework, and Key Principles

What does CSRD mean?

The acronym CSRD stands for Corporate Sustainability Reporting Directive. This European directive (EU 2022/2464) requires large companies and publicly listed firms to disclose information about their social and environmental impact. Its primary objective is to enhance the transparency and comparability of sustainability data published by these economic actors.

A structured reporting framework

The CSRD establishes a comprehensive reporting framework for affected companies, covering key aspects such as:

• Identifying material issues: Based on a double materiality analysis, a cornerstone of the directive, this approach helps determine which sustainability issues must be disclosed.
• Disclosure requirements: Companies are obliged to report on their environmental, social, and governance (ESG) impacts, as well as how these factors affect their financial performance.
• Audit and publication of sustainability reports: Non-financial reports must undergo an external audit and be published via the European Single Access Point (ESAP), set to launch on 10 July 2027.

Understanding double materiality

The double materiality analysis, sometimes referred to as "double significance analysis", is a core concept of this regulatory framework. It enables organisations to structure and prioritise their sustainability strategies effectively.

This concept involves a two-way evaluation:

• The company’s impact on the environment and society: Assessing how business activities affect environmental and social systems
• The influence of environmental and social factors on the company: Evaluating how sustainability challenges may impact the organisation’s financial performance.

Recent developments: the Omnibus law

The CSRD underwent significant changes following an Omnibus Bill proposed in February 2025. An Omnibus Bill, introduced by the European Commission, allows multiple regulations to be amended simultaneously.

The February 2025 proposal seeks to simplify and harmonise existing reporting requirements, particularly those outlined in the CSRD directive. In short, the regulatory landscape is evolving rapidly, making it increasingly complex to navigate.

Navigating the CSRD with expert support

At EVEA, we assist organisations in identifying their CSR priorities and preparing their sustainability reports. Double materiality analysis, which examines both actual business impacts and external influences, is a key tool for understanding risks, opportunities, and broader societal implications.

Regardless of the potential implications of the Omnibus project, we firmly believe that developing a robust CSR strategy is now more urgent than ever. A well-structured approach enhances corporate resilience and turns sustainability into a competitive advantage.

For over 20 years, we have been helping organisations measure their impact and improve their sustainability practices. A company that proactively manages its environmental and social footprint strengthens both its long-term resilience and market appeal.

How can EVEA help with CSRD compliance?
We support organisations in preparing their CSRD-compliant reports through:

• Stakeholder consultation
• Double materiality analysis of CSR issues
• Selection of key CSR priorities
• Recommendation of relevant indicators aligned with ESRS (European Sustainability Reporting Standards)
• CSR strategy management with our partner, Toovalu
  
   

EVEA: Your partner to identify and control CSR Impacts

At EVEA, we understand that social and environmental impacts are deeply interconnected. Our approach is based on life cycle assessment (LCA) methodologies, applied at the product, service, organisational, or sectoral level. We combine these insights with portfolio analysis to generate the most comprehensive dataset possible, enabling us to assess and score an organisation’s environmental impact with precision.

For social and business conduct impact assessment, our team of social footprint specialists relies on social life cycle assessment (S-LCA), a methodology framed by the United Nations Environment Programme (UNEP) and standardised under ISO 14075.

We integrate both organisation-specific data and industry-wide databases—such as the Social Hotspots Database (SHDB)—to assess the social risks and impacts of products, services, and business activities throughout their entire life cycle.

Thanks to our dual expertise in environmental and social assessment, we offer a detailed, holistic analysis of an organisation’s sustainability performance. This enables us to deliver tailored, actionable recommendations to enhance your company's long-term sustainability and corporate responsibility.

Are you ready to turn your CSR commitments into concrete actions? Get in touch with our experts today to build a sustainable and ambitious strategy together.