{"id":6116,"date":"2025-01-31T12:32:38","date_gmt":"2025-01-31T12:32:38","guid":{"rendered":"https:\/\/theecologicalentrepreneur.eu\/the-what-and-when-of-the-csrd\/"},"modified":"2025-03-25T14:59:55","modified_gmt":"2025-03-25T14:59:55","slug":"the-what-and-when-of-the-csrd","status":"publish","type":"post","link":"https:\/\/theecologicalentrepreneur.eu\/nl\/the-what-and-when-of-the-csrd\/","title":{"rendered":"The What and When of the CSRD"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-post\" data-elementor-id=\"6116\" class=\"elementor elementor-6116\" data-elementor-post-type=\"post\">\n\t\t\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-27dfb53 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"27dfb53\" data-element_type=\"section\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-be9dc73 animated-slow elementor-invisible\" data-id=\"be9dc73\" data-element_type=\"column\" data-settings=\"{&quot;animation&quot;:&quot;fadeIn&quot;,&quot;animation_mobile&quot;:&quot;fadeIn&quot;}\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<section class=\"elementor-section elementor-inner-section elementor-element elementor-element-c52cce5 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"c52cce5\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-inner-column elementor-element elementor-element-5ad047f\" data-id=\"5ad047f\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-86e57e3 elementor-widget elementor-widget-heading\" data-id=\"86e57e3\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h1 class=\"elementor-heading-title elementor-size-default\">The what and when of the CSRD<\/h1>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-be97465 elementor-widget elementor-widget-post-info\" data-id=\"be97465\" data-element_type=\"widget\" data-widget_type=\"post-info.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<ul class=\"elementor-inline-items elementor-icon-list-items elementor-post-info\">\n\t\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item elementor-repeater-item-d1a85d6 elementor-inline-item\" itemprop=\"datePublished\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text elementor-post-info__item elementor-post-info__item--type-date\">\n\t\t\t\t\t\t\t\t\t\t<time>januari 31, 2025<\/time>\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t<\/ul>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-81a6d6d elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"81a6d6d\" data-element_type=\"section\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-8a5bc64 animated-slow elementor-invisible\" data-id=\"8a5bc64\" data-element_type=\"column\" data-settings=\"{&quot;animation&quot;:&quot;fadeIn&quot;}\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<section class=\"elementor-section elementor-inner-section elementor-element elementor-element-7fcd30e elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"7fcd30e\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-inner-column elementor-element elementor-element-2dbf40b\" data-id=\"2dbf40b\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<section class=\"elementor-section elementor-inner-section elementor-element elementor-element-df0d267 elementor-section-full_width elementor-section-height-default elementor-section-height-default\" data-id=\"df0d267\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-inner-column elementor-element elementor-element-8723892\" data-id=\"8723892\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-6dff9a6 elementor-widget elementor-widget-text-editor\" data-id=\"6dff9a6\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><span data-contrast=\"auto\">In January 2025, the CSRD officially came into effect, creating a massive shift in the corporate reporting landscape. Companies are required to share insight into their sustainability data and how they are addressing sustainability issues. The directive assumes a broad approach to sustainability, taking into account not just the environmental impact of entrepreneurship, but looking at the social and governance aspect as well, and that for the entire value chain. The legislation will be introduced in phases, starting with the largest companies first (estimated to be 40% of EU companies).<\/span><span data-ccp-props=\"{&quot;134233117&quot;:false,&quot;134233118&quot;:false,&quot;201341983&quot;:0,&quot;335551550&quot;:1,&quot;335551620&quot;:1,&quot;335559685&quot;:0,&quot;335559737&quot;:0,&quot;335559738&quot;:0,&quot;335559739&quot;:160,&quot;335559740&quot;:279}\">\u00a0<\/span><\/p>\n<h2 aria-level=\"2\"><span data-contrast=\"none\">What is the CSRD?<\/span><span data-ccp-props=\"{&quot;134245418&quot;:true,&quot;134245529&quot;:true,&quot;335559738&quot;:40,&quot;335559739&quot;:0}\">\u00a0<\/span><\/h2>\n<p><b><span data-contrast=\"auto\">The CSRD, the Corporate Sustainability Reporting Directive, aims to standardise and enhance sustainability reporting requirements for companies operating in the EU.<\/span><\/b><span data-contrast=\"auto\">\u00a0Specifically, this means that companies are required to disclose transparent and detailed information on environmental, social, and governance (ESG) matters.<\/span><span data-ccp-props=\"{&quot;335559739&quot;:0}\">\u00a0<\/span><span data-ccp-props=\"{&quot;335559739&quot;:0}\">\u00a0<\/span><\/p>\n<p><span data-contrast=\"auto\">The CSRD lists 1144 data points to report on, over 10 ESG-related themes. The directive is translated into the\u00a0<\/span><b><span data-contrast=\"auto\">ESRS, the European Sustainability Reporting Standards.<\/span><\/b><span data-contrast=\"auto\">\u00a0<\/span><span data-ccp-props=\"{&quot;134233117&quot;:false,&quot;134233118&quot;:false,&quot;201341983&quot;:0,&quot;335551550&quot;:1,&quot;335551620&quot;:1,&quot;335559685&quot;:0,&quot;335559737&quot;:0,&quot;335559738&quot;:0,&quot;335559739&quot;:160,&quot;335559740&quot;:259}\">\u00a0<\/span><span data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335559740&quot;:259}\">\u00a0<\/span><\/p>\n<p><img fetchpriority=\"high\" decoding=\"async\" class=\"alignnone wp-image-5656 size-full\" src=\"https:\/\/theecologicalentrepreneur.eu\/wp-content\/uploads\/2025\/01\/CSRD_datapunten.png\" alt=\"\" width=\"3386\" height=\"1528\" srcset=\"https:\/\/theecologicalentrepreneur.eu\/wp-content\/uploads\/2025\/01\/CSRD_datapunten.png 3386w, https:\/\/theecologicalentrepreneur.eu\/wp-content\/uploads\/2025\/01\/CSRD_datapunten-300x135.png 300w, https:\/\/theecologicalentrepreneur.eu\/wp-content\/uploads\/2025\/01\/CSRD_datapunten-1024x462.png 1024w, https:\/\/theecologicalentrepreneur.eu\/wp-content\/uploads\/2025\/01\/CSRD_datapunten-768x347.png 768w, https:\/\/theecologicalentrepreneur.eu\/wp-content\/uploads\/2025\/01\/CSRD_datapunten-1536x693.png 1536w, https:\/\/theecologicalentrepreneur.eu\/wp-content\/uploads\/2025\/01\/CSRD_datapunten-2048x924.png 2048w\" sizes=\"(max-width: 3386px) 100vw, 3386px\" \/><\/p>\n<h2 aria-level=\"2\"><span data-contrast=\"none\">The CSRD implementation timeline<\/span><span data-ccp-props=\"{&quot;134245418&quot;:true,&quot;134245529&quot;:true,&quot;335559738&quot;:40,&quot;335559739&quot;:0}\">\u00a0<\/span><\/h2>\n<p><span data-contrast=\"auto\">The CSRD will be rolled out in four phases, starting with the largest companies first:\u00a0<\/span><span data-ccp-props=\"{}\"> <img decoding=\"async\" class=\"alignnone wp-image-5659 size-full\" src=\"https:\/\/theecologicalentrepreneur.eu\/wp-content\/uploads\/2025\/01\/CSRD-implementation-timeline-1-3.png\" alt=\"\" width=\"1200\" height=\"627\" srcset=\"https:\/\/theecologicalentrepreneur.eu\/wp-content\/uploads\/2025\/01\/CSRD-implementation-timeline-1-3.png 1200w, https:\/\/theecologicalentrepreneur.eu\/wp-content\/uploads\/2025\/01\/CSRD-implementation-timeline-1-3-300x157.png 300w, https:\/\/theecologicalentrepreneur.eu\/wp-content\/uploads\/2025\/01\/CSRD-implementation-timeline-1-3-1024x535.png 1024w, https:\/\/theecologicalentrepreneur.eu\/wp-content\/uploads\/2025\/01\/CSRD-implementation-timeline-1-3-768x401.png 768w\" sizes=\"(max-width: 1200px) 100vw, 1200px\" \/><br \/>\n<\/span><\/p>\n<h3><span data-contrast=\"none\">1: NFRD companies<\/span><span data-ccp-props=\"{&quot;335559739&quot;:0}\">\u00a0<\/span><\/h3>\n<p><span data-contrast=\"auto\">For NFRD companies, the first report is due in 2025, reporting on the fiscal year 2024. These companies are defined by more than 500 employees and a turnover of over 40 million euro.<\/span><\/p>\n<p><span data-contrast=\"auto\">NFRD stands for Non-Financial Reporting Directive. This 2014 directive is in some ways a precursor of the CSRD. It compelled affected companies to disclose non-financial information in their annual reports. These \u2018NFRD companies\u2019 will now be the first to be targeted by the CSRD.<\/span><br \/>\n<span data-ccp-props=\"{}\">\u00a0<\/span><\/p>\n<h3><span data-contrast=\"none\">2: Large companies<\/span><\/h3>\n<p><span data-contrast=\"auto\">Large companies will be expected to submit their first report in 2026, reporting on 2025. These companies are defined by 2 out of 3 of the following criteria:\u00a0<\/span><span data-ccp-props=\"{}\">\u00a0<\/span><\/p>\n<ul>\n<li data-leveltext=\"\uf0b7\" data-font=\"Symbol\" data-listid=\"6\" data-list-defn-props=\"{&quot;335552541&quot;:1,&quot;335559685&quot;:720,&quot;335559991&quot;:360,&quot;469769226&quot;:&quot;Symbol&quot;,&quot;469769242&quot;:[8226],&quot;469777803&quot;:&quot;left&quot;,&quot;469777804&quot;:&quot;\uf0b7&quot;,&quot;469777815&quot;:&quot;hybridMultilevel&quot;}\" aria-setsize=\"-1\" data-aria-posinset=\"1\" data-aria-level=\"1\"><span data-contrast=\"auto\">+ 250 employees<\/span><span data-ccp-props=\"{}\">\u00a0<\/span><\/li>\n<\/ul>\n<ul>\n<li data-leveltext=\"\uf0b7\" data-font=\"Symbol\" data-listid=\"6\" data-list-defn-props=\"{&quot;335552541&quot;:1,&quot;335559685&quot;:720,&quot;335559991&quot;:360,&quot;469769226&quot;:&quot;Symbol&quot;,&quot;469769242&quot;:[8226],&quot;469777803&quot;:&quot;left&quot;,&quot;469777804&quot;:&quot;\uf0b7&quot;,&quot;469777815&quot;:&quot;hybridMultilevel&quot;}\" aria-setsize=\"-1\" data-aria-posinset=\"2\" data-aria-level=\"1\"><span data-contrast=\"auto\">+ 50-million-euro turnover<\/span><span data-ccp-props=\"{}\">\u00a0<\/span><\/li>\n<\/ul>\n<ul>\n<li data-leveltext=\"\uf0b7\" data-font=\"Symbol\" data-listid=\"6\" data-list-defn-props=\"{&quot;335552541&quot;:1,&quot;335559685&quot;:720,&quot;335559991&quot;:360,&quot;469769226&quot;:&quot;Symbol&quot;,&quot;469769242&quot;:[8226],&quot;469777803&quot;:&quot;left&quot;,&quot;469777804&quot;:&quot;\uf0b7&quot;,&quot;469777815&quot;:&quot;hybridMultilevel&quot;}\" aria-setsize=\"-1\" data-aria-posinset=\"3\" data-aria-level=\"1\"><span data-contrast=\"auto\">+ 25 million in assets<\/span><br \/>\n<span data-ccp-props=\"{}\">\u00a0<\/span><\/li>\n<\/ul>\n<h3 aria-level=\"3\"><span data-contrast=\"none\">3: Listed SMEs<\/span><span data-ccp-props=\"{&quot;134245418&quot;:true,&quot;134245529&quot;:true,&quot;335559738&quot;:40,&quot;335559739&quot;:0}\">\u00a0<\/span><\/h3>\n<p><span data-contrast=\"auto\">For listed SMEs, the first report is due in 2027, reporting on 2026. This category consists of all listed SMEs in Europe, except micro-undertakings. An extension until 2028 is possible, if the company can provide substantiated reasons for this.\u00a0<\/span><\/p>\n<h3><span data-contrast=\"none\">4: Non-EU companies<\/span><span data-ccp-props=\"{&quot;335559685&quot;:0}\">\u00a0<\/span><\/h3>\n<p><span data-contrast=\"auto\">In 2029, non-EU parent companies with a large activity in the EU are expected to report on 2028. These are companies with a turnover of over 150 million euro and at least one subsidiary or branch in the EU.<\/span><br \/>\n<span data-ccp-props=\"{}\">\u00a0<\/span><\/p>\n<h2 aria-level=\"2\"><span data-contrast=\"none\">What if your company falls outside the direct scope of the CSRD?<\/span><span data-ccp-props=\"{&quot;134245418&quot;:true,&quot;134245529&quot;:true,&quot;335559738&quot;:40,&quot;335559739&quot;:0}\">\u00a0<\/span><\/h2>\n<p><span data-contrast=\"auto\">If your organisation does not fall into any of the above-mentioned categories, don\u2019t rejoice just yet. Non-listed small-to-medium companies are often still affected by the CSRD indirectly. If you supply to a larger company that does fall directly under the directive, your client will expect you as their supplier to provide them with the necessary sustainability data. Because adequate CSRD-compliant reporting requires them to acquire information on the\u00a0<strong>en<\/strong><\/span><strong>tire value cha<\/strong><span data-contrast=\"auto\"><strong>in<\/strong>, including, for example, their suppliers\u2019 data on carbon emissions. And considering the learning curve involved when first conducting a CO\u2082<\/span><span data-contrast=\"auto\">-analysis, you would be wise to start taking action today, if you haven\u2019t already.<\/span><span data-ccp-props=\"{&quot;335559685&quot;:0}\">\u00a0<\/span><\/p>\n<p><img decoding=\"async\" class=\"alignnone wp-image-5662 size-full\" src=\"https:\/\/theecologicalentrepreneur.eu\/wp-content\/uploads\/2025\/01\/T-EE_CSRD_blog_visualV2-1.png\" alt=\"\" width=\"2494\" height=\"1616\" srcset=\"https:\/\/theecologicalentrepreneur.eu\/wp-content\/uploads\/2025\/01\/T-EE_CSRD_blog_visualV2-1.png 2494w, https:\/\/theecologicalentrepreneur.eu\/wp-content\/uploads\/2025\/01\/T-EE_CSRD_blog_visualV2-1-300x194.png 300w, https:\/\/theecologicalentrepreneur.eu\/wp-content\/uploads\/2025\/01\/T-EE_CSRD_blog_visualV2-1-1024x664.png 1024w, https:\/\/theecologicalentrepreneur.eu\/wp-content\/uploads\/2025\/01\/T-EE_CSRD_blog_visualV2-1-768x498.png 768w, https:\/\/theecologicalentrepreneur.eu\/wp-content\/uploads\/2025\/01\/T-EE_CSRD_blog_visualV2-1-1536x995.png 1536w, https:\/\/theecologicalentrepreneur.eu\/wp-content\/uploads\/2025\/01\/T-EE_CSRD_blog_visualV2-1-2048x1327.png 2048w\" sizes=\"(max-width: 2494px) 100vw, 2494px\" \/><\/p>\n<p><span data-contrast=\"auto\">To provide a digestible framework for companies that fall outside the direct scope of the CSRD, but might still be affected indirectly, EFRAG (the European Financial Reporting Advisory Group) developed the\u00a0<\/span><b><span data-contrast=\"auto\">Voluntary Sustainability Reporting Standards for SMEs (VSME)<\/span><\/b><span data-contrast=\"auto\">. These can serve as guidelines for sustainability reporting for non-listed SMEs. They are less comprehensive than the ESRS, but still in line with the CSRD disclosure requirements. In this way, as a non-listed SME, you can respond to the questions you will receive from partners, customers, suppliers, and other key stakeholders.<\/span><span data-ccp-props=\"{}\">\u00a0<\/span><\/p>\n<p><span data-ccp-props=\"{}\">\u00a0<\/span><span style=\"font-size: 1.7em; font-weight: bold;\" data-contrast=\"none\">Need more information?<\/span><span style=\"font-size: 1.7em; font-weight: bold;\" data-ccp-props=\"{&quot;134233117&quot;:false,&quot;134233118&quot;:false,&quot;134245418&quot;:true,&quot;134245529&quot;:true,&quot;201341983&quot;:0,&quot;335551550&quot;:1,&quot;335551620&quot;:1,&quot;335559685&quot;:0,&quot;335559737&quot;:0,&quot;335559738&quot;:40,&quot;335559739&quot;:0,&quot;335559740&quot;:279}\">\u00a0<\/span><\/p>\n<p><span data-contrast=\"auto\">If you want to expand your understanding of sustainability legislation and prepare for the impact of the CSRD, check out our online course on the topic:<\/span><span data-ccp-props=\"{}\">\u00a0<\/span><\/p>\n<div class=\"wp-playlist wp-video-playlist wp-playlist-light\">\n\t\t<video controls=\"controls\" preload=\"none\" width=\"640\"\n\t\t height=\"360\"\t><\/video>\n\t<div class=\"wp-playlist-next\"><\/div>\n\t<div class=\"wp-playlist-prev\"><\/div>\n\t<noscript>\n\t<ol>\n\t\t<li><a href='https:\/\/theecologicalentrepreneur.eu\/wp-content\/uploads\/2025\/01\/Cursus-CSRD.mp4'>Cursus CSRD<\/a><\/li>\t<\/ol>\n\t<\/noscript>\n\t<script type=\"application\/json\" class=\"wp-playlist-script\">{\"type\":\"video\",\"tracklist\":true,\"tracknumbers\":true,\"images\":true,\"artists\":true,\"tracks\":[{\"src\":\"https:\/\/theecologicalentrepreneur.eu\/wp-content\/uploads\/2025\/01\/Cursus-CSRD.mp4\",\"type\":\"video\/mp4\",\"title\":\"Cursus CSRD\",\"caption\":\"\",\"description\":\"\",\"meta\":{\"length_formatted\":\"0:39\"},\"dimensions\":{\"original\":{\"width\":1920,\"height\":1080},\"resized\":{\"width\":640,\"height\":360}},\"image\":{\"src\":\"https:\/\/theecologicalentrepreneur.eu\/wp-includes\/images\/media\/video.svg\",\"width\":48,\"height\":64},\"thumb\":{\"src\":\"https:\/\/theecologicalentrepreneur.eu\/wp-includes\/images\/media\/video.svg\",\"width\":48,\"height\":64}}]}<\/script>\n<\/div>\n\t\n<p><span data-contrast=\"auto\">Are you specifically interested in the CSRD\u2019s impact on SME\u2019s? Check out our blog post on this particular topic.<\/span><span data-ccp-props=\"{}\">\u00a0<\/span><\/p>\n<p><span data-contrast=\"auto\">Or, if you prefer a more personal approach, reach out to us!<\/span><\/p>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-inner-section elementor-element elementor-element-813e358 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"813e358\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-inner-column elementor-element elementor-element-fcf6403\" data-id=\"fcf6403\" data-element_type=\"column\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<section class=\"elementor-section elementor-inner-section elementor-element elementor-element-f878270 elementor-section-full_width elementor-section-height-default elementor-section-height-default\" data-id=\"f878270\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-inner-column elementor-element elementor-element-f67807e\" data-id=\"f67807e\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-9db09d2 elementor-widget elementor-widget-text-editor\" data-id=\"9db09d2\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>We bring ecology and economy together for your organisation! Choose your sustainable future.\u00a0\u00a0<\/p>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<div class=\"elementor-element elementor-element-224fe49 elementor-align-center elementor-widget elementor-widget-button\" data-id=\"224fe49\" data-element_type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<div class=\"elementor-button-wrapper\">\n\t\t\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-sm\" href=\"#\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\">&lt;span data-metadata=&quot;<!--(figmeta)eyJmaWxlS2V5IjoiTEtadzQyVzNkbXhGZVgyeG90ZnhreSIsInBhc3RlSUQiOjE5MzMzMTQxOTMsImRhdGFUeXBlIjoic2NlbmUifQo=(\/figmeta)-->\"&gt;<\/span>&lt;span 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in touch!<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-2557ab8 elementor-section-height-min-height elementor-section-boxed elementor-section-height-default elementor-section-items-middle\" data-id=\"2557ab8\" data-element_type=\"section\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-4c6cf46\" data-id=\"4c6cf46\" data-element_type=\"column\">\n\t\t\t<div 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Who is impacted by this sustainability reporting directive, and when?<\/p>\n","protected":false},"author":3,"featured_media":5836,"comment_status":"closed","ping_status":"open","sticky":false,"template":"elementor_header_footer","format":"standard","meta":{"site-sidebar-layout":"default","site-content-layout":"default","ast-global-header-display":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"","ast-breadcrumbs-content":"","ast-featured-img":"","footer-sml-layout":"","theme-transparent-header-meta":"","adv-header-id-meta":"","stick-header-meta":"","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","footnotes":""},"categories":[73],"tags":[],"class_list":["post-6116","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-blogs-nl"],"yoast_head":"<!-- This site is optimized with the Yoast SEO Premium plugin v26.2 (Yoast SEO v27.4) - https:\/\/yoast.com\/product\/yoast-seo-premium-wordpress\/ -->\n<title>The What and When of the CSRD - The Ecological Entrepreneur<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/theecologicalentrepreneur.eu\/nl\/the-what-and-when-of-the-csrd\/\" \/>\n<meta property=\"og:locale\" content=\"nl_NL\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"The What and When of the CSRD\" \/>\n<meta property=\"og:description\" content=\"What is the CSRD, exactly? 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