Sustainability Reporting in 2025 – What Does CSRD Mean for Your Company?

Corporate responsibility reporting is no longer just a good practice, but a legal obligation. The EU’s new Sustainability Reporting Directive (CSRD) obliges companies to integrate sustainability into their management and business operations.  

One of the most important tools for corporate sustainability work is the correct kind of reporting, both internally and externally. Sustainability reporting is part of a company’s sustainability strategy, and it must comply with the reporting guidelines set by the EU. 

In this blog, our expert Minna explains what the change means in practice and how it applies to your company. 

The EU Steers Corporate Responsibility Work 

The EU’s Corporate Sustainability Reporting Directive (CSRD) introduces new rules that oblige companies to report on their sustainability more clearly. In addition, it requires that responsibility is included in the company’s management and business planning. 

Corporate responsibility regulation aims to steer the operations of companies by minimizing negative impacts on the environment and society. For example, in the case of climate change, this means that companies must have an approved plan that aligns their business model and strategy with the sustainable economy and the Paris Climate Change Agreement. 

Does CSRD Concern You? 

Corporate responsibility work and related reporting are becoming part of every company’s everyday operation. Here is a summary of the directive’s steps, where you can check when the requirements also apply to your company: 

• In 2024, the CSRD only applied to large, listed companies. 
• In 2025, reporting will also apply to companies that exceed the limit of 250 employees and whose turnover exceeds €50 million or a balance sheet of more than €25 million. 
• From the beginning of 2026, the CSRD will be expanded to cover all listed SMEs. In this case, the number of employees and the size of the turnover or balance sheet will no longer have an impact if the company is listed on the stock exchange before 1 January 2026 

Note! On 3 April 2025, the European Parliament approved the European Commission’s proposal to delay the reporting of listed SMEs by two years. Final approval would mean that the reporting obligation would be postponed from 2026 to 2028. The amendment would also apply to the reporting obligation of non-listed larger companies, which would delay the reporting of the results for 2027 for 2028. Current updates can be found, for example, on the website of the Confederation of Finnish Industries. Make sure to follow them especially during the coming autumn. 

What Does the CSRD Aim at? 

The goal of sustainability reporting is to unify the content of companies’ ESG (ESG = Environmental, Social and Governance) reports to make them comparable and reliable. This can prevent greenwashing and misleading consumers, for example. 

In the past, companies’ sustainability work has often been based on a voluntary desire to develop their operations and achieve a competitive advantage. However, some companies have used reporting primarily to promote their own interests – for example, by guiding consumers through selective or misleading communication. 

Together Towards a More Sustainable Future 

We want to act as a responsible partner and share information about our own sustainability measures. That is why we develop our sustainability actions with the help of EcoVadis. We are happy to tell you more about our results and development. 

Please feel free to contact us if you are interested in Huld’s sustainability measures or want to consider together whether EcoVadis, for example, could also work for your company. 

Contact 

Minna Sajama
+358408236457
minna.sajama@huld.io