La directive européenne CSRD (Corporate Sustainability Reporting Directive) impose aux entreprises un reporting extra-financier normé, structuré et audité. Remplaçant la DPEF, elle nécessite une implication de toute l’entreprise et de sa chaîne de valeur. Pour vous aider à aborder cette transformation sereinement, voici les 5 étapes clés à suivre pour anticiper, structurer et publier votre rapport de durabilité.
Establish a precise schedule with clear milestones. Breaking it down effectively will help you avoid delays and coordinate contributions efficiently.
The CSRD involves data from many departments (HR, procurement, finance, environment, etc.). Create a representative project team to facilitate information gathering and communication with stakeholders.
Which ESG topics affect your company? Pollution? Energy dependency? Human rights in the supply chain?
Answer two essential questions:
- What is your company's impact on society and the environment?
- How can ESG issues affect your business?
This analysis is the foundation for determining the applicable ESRS standards.
Based on your analysis, determine which ESRS standards apply to you (E1 Climate, S1 Own workforce, G1 Business conduct, etc.).
For each standard, you will need to compile documents (internal policies, KPIs, proof of action). Some data will already be available, while others will need to be created or structured.
Identify the people who hold the information: financial controllers, HR managers, purchasing directors, etc. Give them access to your reporting tool.
Use dedicated software to centralize, track, and structure your sustainability data. It can be developed in-house or purchased off-the-shelf.
Before submitting to an independent third-party auditor (ITP), verify the consistency, completeness, and traceability of your data.
External auditing is mandatory. It validates your double materiality analysis, the indicators used, and the accuracy of the data.
Currently, there is no mandatory filing portal, but the report must be public, traceable, and accessible to stakeholders.
Altopi supports you through every step:
- Timeline development
- Materiality analysis
- ESRS standard selection
- Data collection
- Structured SaaS reporting tool
Take action with Objectif CSRD and secure your compliance today.
- The CSRD replaces the NFRD and mandates detailed ESG reporting
- A project-based approach and a structured tool are essential
- The double materiality assessment is the foundation for everything else
- External audits ensure data accuracy and integrity
- Altopi’s support secures and accelerates your compliance
Your company's sustainable performance
