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CSRD Compliance Checklist

Comprehensive checklist covering all Corporate Sustainability Reporting Directive requirements and key deadlines

CSRD Implementation Timeline

Preparation Phase

3-6 months before reporting
  • Establish ESG governance structure
  • Identify key stakeholders
  • Conduct initial materiality assessment
  • Review existing ESG data collection processes

Data Collection

2-4 months before reporting
  • Gather environmental data (energy, water, waste)
  • Collect social metrics (employees, communities)
  • Document governance practices
  • Validate data quality and completeness

Reporting & Disclosure

1-2 months before deadline
  • Draft sustainability report sections
  • Ensure ESRS compliance alignment
  • Internal review and approval process
  • External assurance (if required)
  • Publication and filing

Key CSRD Deadlines

  • 2025: Large public-interest entities (>500 employees)
  • 2026: Large companies (>250 employees or €40M revenue)
  • 2027: Listed SMEs and certain financial undertakings

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