Expertises > ESG > CSRD & Sustainability Report

Produce a non-financial report to provide transparency to support corporate strategy.


The definition of corporate performance is no longer limited to financial results, but has broadened to include the social and environmental impact of their activities. This new definition, known as global or sustainable performance, comprises three interdependent pillars: Economic, Social and Environmental Performance.
This approach to performance recognises that responsible practices can be a powerful lever for optimising an organisation’s performance globally and sustainably.
This broader performance is measured through extra-financial reporting, also known as sustainability reporting or ESG (Environment, Social, Governance), which continuously assesses and optimises the company’s impact on society and the environment.
In short, corporate performance in today’s context is multidimensional, integrating economic, social and environmental aspects into a sustainability and social responsibility perspective. The Corporate Sustainability Reporting Directive (CSRD) is part of this dynamic, establishing a clear framework for non-financial reporting. It indirectly requires all economic actors to be transparent about their socio-environmental impacts.

 

What is the CSRD ?

 

The Corporate Sustainability Reporting Directive (CSRD), which comes into force on 1 January 2024, redefines sustainability reporting requirements for European companies. As the flagship directive of the European Green Pact, the CSRD requires greater transparency on companies’ environmental, social and governance practices.

What is at stake?

To enable better comparison of overall performance so that investment can be directed to sustainable projects.

CSRD requires structured, verifiable reporting to inform investors and stakeholders about your company’s impact on society and the environment. Faced with this complexity, our consultants will work with you every step of the way to turn this obligation into a strategic opportunity.

Turn reporting into a competitive advantage with ABGi

 

CSRD should not be seen simply as a regulatory constraint, but as an opportunity to redefine your CSR strategy and actively commit your company to a sustainable development approach. By structuring a relevant sustainability report and integrating European standards, you can position your company as a responsible and innovative actor. With an approach focused on transparency and performance, we can help you turn your sustainability report into a true strategic management tool.

 

Contact us for a personalised assessment and to find out how we can help you make the transition to compliant, impactful sustainability.

Why produce an extra-financial report ?

 

Non-financial reporting offers a number of important advantages and benefits to a company, whether it is subject to the European Sustainability Reporting Directive (SRD) or not:

  • Transparency and accountability: It enables transparent communication about sustainability, ethical and social responsibility performance, thereby building stakeholder trust.
  • Risk management: Helps identify, assess and manage non-financial risks related to factors such as climate change, human rights, diversity and inclusion.
  • Access to finance: It increases attractiveness to socially responsible investors and facilitates access to sustainable finance.
  • Competitive advantage: Companies that integrate extra-financial considerations can benefit from improved brand reputation, increased customer loyalty and greater attractiveness as an employer.
  • Innovation: It fosters innovation by encouraging companies to develop sustainable solutions and adapt to environmental and social challenges.
  • Regulatory compliance: It enables companies to comply with regulations, thereby strengthening their credibility and avoiding legal risks
  • Recognition of efforts: It highlights the company’s efforts in terms of social and environmental impact.
  • Comprehensive view of performance: Provides a global view of the company’s performance, integrating sustainability issues and the risks associated with its activities.
  • Strategic guidance: It provides valuable insights for optimising risk management and seizing new opportunities related to sustainable development.
  • Commitment and brand image: It demonstrates the company’s commitment to responsible business practices and strengthens its image with customers, employees and investors.

 

CSRD : a reinforced requirement for corporate sustainability

 

The CSRD introduces European sustainability reporting standards that aim to create a common and structured language for sustainability information, making it easier for companies to compare themselves.
Three key topics are covered:

  • Environment: Environmental impacts, resource management, low carbon transition.
  • Social: Working conditions, human rights, employee engagement.
  • Governance: Ethical practices, risk management, transparency of decision-making.
    The policy is based on the principle of dual materiality:

Materiality of impact

Analyse the company’s impact on the environment and society in the short, medium and long term.

Financial materiality

Identify and prioritise information that is likely to have a material impact on the financial performance of the business.

Customised support for the CSRD

 

Your roadmap to compliant and effective sustainability reporting.

Training and diagnostics

Dual materiality
Identification of data points
GAP analysis

CSR Strategy & Compliance Roadmap

Compliant and auditable sustainability reporting

With the requirements of the CSRD, sustainability reporting is becoming a truly strategic exercise for your business. Here’s how we can help you structure your non-financial reporting process:

 

  • Training on CSR and CSRD and on our tool,
  • Preliminary analysis to identify issues through document review and interviews with internal and external stakeholders,
  • Value chain identification, stakeholder mapping,
  • Double materiality analysis with IRO rating,
  • Data point identification and gap analysis,
  • Compliance action plan and CSR strategy alignment,
  • Data collection and preparation of an auditable, compliant technical report.

 

Nous travaillons en collaboration avec votre auditeur si vous le souhaitez et cela dans une démarche de progrès et de transparence.

 

Get ahead now!

 

To make it easier for you to produce your CSRD-compliant sustainability report, we provide you with a powerful tool and train you in its use to ensure that your teams are self-sufficient.

 

Contact one of ABGi's expert advisors