From reporting to sustainable performance

The Corporate Sustainability Reporting Directive, known as CSRD, is the European reference framework for sustainability reporting. Our experts guide companies in their regulatory alignment and sustainable transformation.

sensibilisation enjeux environnementaux

Raising awareness and training your teams

Understand to act

Before embarking on the CSRD adventure, it is important to ensure that the teams involved have a good understanding of ESG issues (climate, biodiversity, water, circular economy, social issues, etc.). EcoAct provides you with educational support in this area: Fresks and murals, tailor-made workshops, presentations by experts to different audiences (Comex, CSR teams, operational staff, suppliers), creation of a community of ambassadors, etc. 

impacts et risques ESG

Double materiality analysis

Using science and collective intelligence as a guide

CSRD requires a double analysis of ESG impacts and risks. EcoAct adopts a pragmatic methodology to identify them, as well as the associated opportunities, based on: 

  • Science: we use ESG tools and databases to prioritise your issues;  
  • Collective intelligence: we turn your stakeholders into real players by leveraging their complementary skills in collaborative, innovative workshops to challenge and validate your key issues. 
analyse des écarts CSRD

Gap analysis and roadmap definition

Leverage existing resources and build your strategic, operational and data roadmap

The gap analysis consists of identifying the strategic spots where your organisation is most mature, while defining the major projects that still need to be undertaken to better control your impacts, risks and opportunities. EcoAct adapts its approach to your needs in this area. Our tools enable your organisation to use CSRD as a compass for ESG performance. We support you in the priority stages of implementation.


Structuring ESG data

Facilitating reporting and the production of management reports

EcoAct has a Climate Data Analytics team dedicated to data expertise. We can help you define your ESG data collection and calculation requirements. We can also advise you on the choice of a reporting tool tailored to your specific needs. Our sole aim: to make your reporting easier. EcoAct remains an agnostic consultancy when it comes to recommending tools and platforms. 


Increase your sustainable performance

Accelerating your positive impacts and resilience

EcoAct helps your organisation to develop and implement a robust environmental strategy by providing consultancy services: carbon and biodiversity footprinting, climate and biodiversity risk analysis, definition of water-related risks, multi-criteria lifecycle analysis, transition plan, project financing strategy to maximise your impact, etc.

transformation durable modèle d'affaires csrd

Transform your business model

Aligning your business with planetary boundaries

EcoAct’s ambition is to support you in transforming your business model with a dual objective: to maximise your positive impacts and increase the resilience of your economic activities. By combining science and commitment, supported by a rich regulatory framework (CSRD, EU taxonomy, CSDDD), we work together on the evolution of your products and services portfolio to align with planetary limits. 


Laying the Foundations for Transformation Whitepaper

The growing urgency to address climate change calls for a profound shift in the way businesses conduct their operations. This whitepaper explores how transformation not only allows organisations to effectively mitigate risks, changing regulation and stakeholders’ expectations, but also opens up a opportunities for innovation, long-term resilience, and sustainable growth.


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What is the CSRD?

The CSRD (Corporate Sustainability Reporting Directive) is the European directive on the publication of sustainability information by companies. It harmonises ESG reporting by specifying the key indicators to be published in the management report on climate, pollution, water, biodiversity, the circular economy, social issues, and governance. 40,000 European companies and 10,000 non-European companies are concerned. 

The publication of robust sustainability reporting brings several advantages to companies: strategic reflection on impacts, risks and opportunities at the highest level of the company, financing opportunities, strengthening of the employer brand, etc. 

What is an ESRS?

ESRS stands for “European Sustainability Reporting Standards”. These are the set of standards that specify the categories of indicators, the indicators and the methodologies required to produce high-quality sustainable information. There are two generic standards (ESRS 1 and 2) and ten thematic standards on the Environment (E1, E2, E3, E4 and E5), Social (S1, S2, S3, S4) and Governance (G1). 

What are the differences between CSRD and the Non-financial Reporting Directive?

Until now, the Non-financial Reporting Directive did not specify the specific indicators expected in the publication of extra-financial information on the ESG perimeter. Between 2017 and 2020, the companies subject to it were gradually required to publish a full carbon footprint and a reduction plan. The CSRD goes further in its ambition to harmonise sustainability reporting by specifying the indicators expected for each ESG theme of significant importance and by requiring them to be auditable. 

When will the CSRD come into force?

The first CSRD reports will be published in 2025 on 2024 sustainability data for large listed companies subject to the NFRD (Non-Financial Reporting Directive). All large companies, including SAS, will start reporting in 2026 on 2025 data. Listed SMEs will begin reporting in 2027 on the year 2026 (with a possible two-year delay). Finally, large foreign groups with significant activity within the EU will publish their first report in 2029 on 2028. 

What is the link between CSRD and the EU taxonomy?

The European taxonomy is integrated into the CSRD. This means that companies subject to this new directive will also have to measure their eligibility and alignment with the European taxonomy. 

How does the CSRD interact with other reporting frameworks?

The CSRD aims to be a reporting framework that integrates other robust standards. To this end, the European Union is working mainly with the CDP, the GRI, the TCFD and the ISSB. If a company is aligned with the CSRD, then it will be highly compatible with the best sustainability reporting frameworks. 

What are the main differences between CSRD and ISSB?

The CSRD advocates double materiality (impacts and risks), whereas the ISSB opts above all for financial materiality. In addition, the CSRD has defined 10 thematic standards on ESG, whereas the ISSB focuses solely on climate change to date. Finally, the CSRD is mandatory within the EU and beyond, whereas the ISSB is a framework defined by a private law body that can be made mandatory by certain countries. 

What sets EcoAct's approach to CSRD apart?

EcoAct has a positive and transformative vision of CSRD. It can be approached as something other than a reporting exercise. Based on your data and science, we use reporting as a guide to corporate sustainable and resilient transformation. At the same time, we believe that awareness-raising and commitment are essential if you are to take action using this most robust framework for action at international level, in a pragmatic and educational way. 

What are the penalties for non-compliance with the CSRD?

The following penalties apply in the event of non-compliance with the CSRD in France:  

  • Non-publication: liable to a €3,750 fine + public communication + exclusion from public procurement procedures and concession contracts (law on green industry) 
  • Non-audit: liable to a €30,000 fine + 2 years’ imprisonment  
  • Obstructing an audit: liable to a €75,000 fine + 5 years’ imprisonment 

In addition to the financial penalties, CSRD information will be published on a European Union platform and made available to the public, which could represent a reputational risk. 

What are the right questions to ask before embarking on CSRD alignment?
  • Are stakeholders aware of ESG issues? 
  • Is double materiality sufficient to identify impacts, risks and opportunities?  
  • Are there plans for the CSR and Finance departments to work together?  
  • To what extent is foresight integrated into the CSRD project? 
  • How do you plan to communicate with your value chain? 
  • To what extent is data collection and management anticipated? 
  • How can the CSRD be used to maximise its ESG impact
  • How can the CSRD be used to catalyse the transformation of its business model?