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CSRD-Whitepaper
CSRD-Whitepaper incl. Omnibus
The latest requirements and impact of the Omnibus Regulation on your company
VSME-Whitepaper
Efficient implementation of sustainability requirements for small and medium-sized enterprises
CSRD-Double Materiality
CSRD - WE SUPPORT
YOU IN
UNDERSTANDING THE NEW REQUIREMENTS
Prepare now for the CSRD and upcoming changes.
With the Corporate Sustainability Reporting Directive(CSRD), many companies in the EU
are required to report comprehensively on their sustainability strategy. The Sustainability Report
has become an integral and audit-relevant component of the Annual Report.
On 26 February 2025, the EU Commission published the so-called Omnibus Package, which could
have far-reaching implications for the CSRD. While the draft for the adjustment of the scope of
application is yet to be approved by the European Council and the EU Parliament, the
postponement of the application date has already been agreed: The implementation of the
reporting obligations for large companies, which would have had to report on the 2025 financial year
in 2026, as well as capital market-oriented SMEs will be postponed by two years. Member States are
obliged to transpose the amendments into national law by 31 December 2025. For those companies
that have to report on the 2024 financial year as early as 2025 according to the current directive,
there is no suspension of the CSRD for the time being. It can thus be expected that the reporting
obligation will take effect for all companies by 2028 at the latest.
However, with the Voluntary Sustainability Reporting Standard for non-listed SMEs (VSME)
a voluntary standard has already been published to encourage non-listed SMEs to report early.
Regardless of the scope and time of application, CSRD and VSME go beyond previous sustainability
requirements and impose detailed reporting requirements. Companies must not only disclose their
environmental and social impacts, but also demonstrate how sustainability is integrated into their
business strategy.
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