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Regulatory Expertise - CSRD

ABV Environment supports companies looking to voluntarily commit to a sustainable approach.
Hands pointing to an ESG report with graphics, pens placed around, illustration for CSR (Corporate Social Responsibility)

Beyond the VSME, which forms the core of our support, ABV Environment has mastered the European sustainability reporting frameworks stemming from the CSRD (Corporate Sustainability Reporting Directive) to offer structured and scalable ESG strategies.

ABV Development assists companies subject to the CSRD in meeting the directive's requirements in a structured and compliant manner, with tailored support. Thanks to its expertise in European sustainability reporting frameworks, ABV offers structured and evolving ESG approaches, suitable for both companies subject to the CSRD and those looking to anticipate or advance their commitment.

For SMEs not subject to the CSRD, ABV also offers support in drafting a report based on the VSME framework, which is adapted and proportionate to the reality of mid-sized companies.

Wooden cubes formed the acronym CSRD — European CSRD directive, sustainability reporting and ESG regulatory obligations

What is the CSRD?

In a context where transparency regarding sustainability is becoming a strategic issue for companies, the European CSRD (Corporate Sustainability Reporting Directive) is strengthening the requirements for disclosing information on ESG performance (Environmental, Social, and Governance).

The team atABV Environment supports companies subject to the CSRD in meeting the directive's requirements in a structured and compliant manner by offering tailored support.

Furthermore, ABV Environment also provides support to companies not subject to the CSRD that wish to voluntarily commit to a sustainability approach, particularly through the drafting of a report based on the VSME standard (Voluntary Sustainability Reporting Standard for non-listed SMEs), which is adapted and proportionate to the reality of SMEs.
Aerial view of an industrial area served by a railway, illustration for The environment, an opportunity

What are the CSRD requirements and which companies are subject to them?

As part of the CSRD, European authorities have strengthened and harmonized the requirements for disclosingsustainability information, in order to improve its comparability, reliability, and usefulness for stakeholders.
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Affected companies must publish detailed information regarding their material issues, identified through an analysis of impacts, risks, and opportunities related to environmental, social, and governance dimensions, based on the principle of double materiality.

The annual requirement to produce a sustainability report has recently been amended by the European Union.
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From now on, only companies with more than 1,000 employees and a turnover exceeding 450 million euros are subject to the directive. A two-year regulatory pause has been introduced: affected companies will have until 2028 to publish their first report in compliance with the CSRD.

CSRD implementation and scope of application

Starting in 2027, these companies will fall outside the scope of the CSRD if they do not simultaneously exceed the following thresholds: €450 million in revenue and 1,000 employees.
Woman working on a laptop with documents at a wooden desk
Team meeting consulting ESG charts on tablets, illustration for CSRD-VSME
ESG dashboard displayed on a computer screen, illustration for CSRD-VSME

Frequently Asked Questions

Our services

Additional expertise in ESG reporting, sustainability, and environmental performance.

VSME - ESG Reporting

Structure your ESG reporting in line with the new European VSME requirements.

Recognised ESG Certifications - EcoVadis

Obtain EcoVadis certification to showcase your ESG performance to partners and clients.

Life Cycle Assessment

Evaluate the environmental impact of your products across their entire life cycle.

CO2 Performance Scale / Carbon Footprint

Measure and visualise your carbon performance to drive your CO2 reduction strategy.

Hands pointing to an ESG report with graphics, pens placed around, illustration for CSR (Corporate Social Responsibility)

Is your company subject to the CSRD, or are you looking to structure your ESG strategy?

ABV Environment supports you from your double materiality assessment to the drafting of your sustainability report (CSRD for large companies or VSME for SMEs), with a team specialized in ESG standards and regulations.