Navigating Sustainability in 2025: EU Corporate Sustainability Reporting Directive

2025 is shaping up to be a key year in sustainability for businesses across all sectors and sizes. Throughout the year, we will see an increase in the prevalence of sustainability information requests for decision making, reporting, and new business. In our new blog series, Navigating Sustainability in 2025, we will discuss the key considerations for businesses this year and how you can prepare to make sustainability your competitive advantage. 

In this blog, we will discuss the Corporate Sustainability Reporting Directive (CSRD) and how your business can be ready to field information requests from customers that are required to report. 

CSRD: What it Means for Your Business in 2025

Right now, large and listed businesses with 500+ employees are finishing up gathering data to comply with the CSRD. They’ve spent all year working to understand the CSRD, what it entails, and getting all of the data together. Now, they are working towards releasing their reports during 2025. This reporting is not a one off. The scope will be widening, and the included businesses will need to report for the foreseeable future. To learn more about the specifics of the CSRD, check out our blog “What is the Corporate Sustainability Reporting Directive and how does it affect SMEs?”

A key part of CSRD reporting is the value chain. Because of this, regardless of whether you have to report directly under the CSRD, you will be impacted by the regulations. Larger reporting entities will be asking their suppliers for information about their operations, environmental impacts, and social impacts. For SMEs, this really means that you need to be able to show that you have a sustainability roadmap in place and some specific commitments. Keep in mind that anything you’re communicating does need to be backed up by supporting documentation or evidence. The ENSO platform can help you gather, organise, and communicate this information easily, making responding to data requests as simple as possible. 

Key Metrics and Areas to Consider

As an SME supplier, there are specific key sustainability aspects that you will likely be asked about. The following list outlines potential areas about which your customers will require information. Keep in mind that this list may not be exhaustive, particularly if you are in a niche industry with unique impacts, but it is a great place to start. 

• Environmental Considerations
  • Electricity and gas usage
  • Direct greenhouse gas emissions (scope 1)
  • Greenhouse gas emissions from energy usage (scope 2)
  • Water use
  • Waste output
• Social Considerations
  • Community engagement
  • Corporate social responsibility
• Governance Considerations
  • Employee wages
  • Code of ethics
  • Diversity and inclusion

Steps for Getting Started

Data requests from CSRD reporting companies will likely ramp up in 2025 as more organisations come into scope. To get ready for this, we recommend the following actions:

1. Appoint a sustainability champion or green team: It is very helpful to have a leader or group of leaders to help make sure that your sustainability journey continues and progress happens across your goals. This champion or team will be responsible for keeping track of progress, communication, and setting new targets and initiatives. 
2. Start measuring: When your partners ask for information related to the CSRD, you will need to have data ready to go. Start tracking your key resource use and have any specific policies or practices ready to share with stakeholders.
3. Focus on key metrics: To get started, focus on the metrics that you will likely be asked about for CSRD compliance. These metrics include energy use, your direct emissions, emissions from energy use, ethical business practices, waste output, ensuring you are paying above the minimum wage, and any ways you are engaging with your local or broader community.

Check out our podcast to learn more about preparing for CSRD information requests and the other opportunities for leveraging your sustainability journey in 2025.

You can also listen to our podcast on Spotify and Apple Podcasts. 

Conclusion

The CSRD gives your business the opportunity to stand out as an ideal supplier for businesses that are required to report. By gathering data and supporting documentation now, you will be ready to quickly respond to information requests in a transparent, substantiated manner. This will make you an ideal partner for customers who are required to report now or in the future. 

As we discuss in the rest of our Navigating Sustainability in 2025 blog series, the work you put into preparing for CSRD information requests will put you ahead of the curve for other sustainability considerations and communication opportunities. Learn more by checking out the rest of our Navigating Sustainability in 2025 series: Public Procurement, Contracts, and Investment, Sharing Sustainability With Your Customers, and Top Tips for Sustainability Preparation.