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Regulatory expertise - CSRD

ABV Development 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)

In a context where sustainability transparency is becoming a strategic issue, the European CSRD directive strengthens the requirements for publishing information on companies' environmental, social, and governance performance.

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

Qu'est-ce que la CSRD ?

Dans un contexte où la transparence en matière de durabilité devient un enjeu stratégique pour les entreprises, la directive européenne CSRD (Corporate Sustainability Reporting Directive) renforce les exigences de publication d’informations sur les performances ESG ((Environnement, Sociale et Gouvernance).

Les équipes d’ABV Environment accompagne les entreprises soumises à la CSRD afin de répondre de manière structurée et conforme aux exigences de la directive, en proposant un accompagnement sur mesure.

Par ailleurs, ABV Environment propose également un soutien aux entreprises non soumises à la CSRD souhaitent s’engager volontairement dans une démarche de durabilité, notamment via la rédaction d’un rapport fondé sur le référentiel VSME (Voluntary Sustainability Reporting Standard for non-listed SMEs), adapté et proportionné à la réalité des PME.
Aerial view of an industrial area served by a railway, illustration for The environment, an opportunity

Which companies are affected by the CSRD?

The annual obligation to produce a sustainability report has recently been amended by the European Union. Now, 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 CSRD-compliant report.Under the CSRD, affected companies must publish detailed information regarding their material issues, identified following an analysis of environmental, social, and governance impacts, risks, and opportunities, based on the principle of double materiality.

Our ESG regulatory expertise support

À partir de 2027, ces entreprises sortent du scope CSRD si elles ne dépassent pas simultanément les seuils suivants : 450 M€ de chiffre d’affaires et 1 000 salariés.
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 CSRD, or do you want to structure your ESG approach?

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