CSRD Pro SME

CSRD Requirements for SMEs - Complete Implementation Guide 2025

Everything you need to know about CSRD compliance for small and medium enterprises. Get your free compliance checklist and save €25,000+ compared to traditional consultancy.

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Table of Contents

CSRD Basics

  • • What is CSRD?
  • • Who needs to comply?
  • • Key requirements overview
  • • Timeline and deadlines

Implementation Guide

  • • Step-by-step implementation
  • • Data collection requirements
  • • Reporting standards (ESRS)
  • • Common challenges and solutions

What is CSRD?

The Corporate Sustainability Reporting Directive (CSRD) is the EU's comprehensive sustainability reporting framework that requires companies to disclose detailed information about their environmental, social, and governance (ESG) impacts.

Key CSRD Facts

  • • Scope: Companies with 250+ employees or €40M+ turnover
  • • Timeline: Phased implementation from 2025-2028
  • • Standards: European Sustainability Reporting Standards (ESRS)
  • • Reporting: Annual sustainability reports alongside financial reports

Why CSRD Matters for SMEs

Business Benefits

  • • Access to B2B contracts requiring sustainability data
  • • Improved investor confidence and access to green financing
  • • Enhanced brand reputation and customer trust
  • • Competitive advantage in procurement processes

Risks of Non-Compliance

  • • Loss of major B2B contracts and partnerships
  • • Exclusion from procurement processes
  • • Limited access to green financing and investment
  • • Regulatory penalties and enforcement actions

CSRD Requirements for SMEs

1. Environmental Requirements

Climate Change

  • • Greenhouse gas emissions (Scope 1, 2, 3)
  • • Climate transition plans
  • • Climate-related risks and opportunities
  • • Energy consumption and renewable energy use

Other Environmental

  • • Water and marine resources
  • • Biodiversity and ecosystems
  • • Circular economy and waste management
  • • Pollution prevention and control

2. Social Requirements

Workforce

  • • Working conditions and health & safety
  • • Equal treatment and opportunities
  • • Training and development
  • • Employee engagement and representation

Value Chain

  • • Supplier working conditions
  • • Community impacts
  • • Consumer protection
  • • Human rights due diligence

3. Governance Requirements

Business Conduct

  • • Anti-corruption and bribery
  • • Business ethics and integrity
  • • Political engagement and lobbying
  • • Tax strategy and transparency

Management Systems

  • • Sustainability governance structure
  • • Risk management systems
  • • Internal controls and audit
  • • Stakeholder engagement processes

CSRD Implementation Timeline

1

Phase 1: Assessment (Months 1-2)

Evaluate your current sustainability practices and identify gaps against CSRD requirements.

  • • Conduct CSRD readiness assessment
  • • Map existing sustainability data and processes
  • • Identify data gaps and collection requirements
  • • Develop implementation roadmap
2

Phase 2: Data Collection (Months 3-6)

Establish data collection systems and processes for all required sustainability metrics.

  • • Set up data collection workflows
  • • Implement measurement systems
  • • Train staff on data requirements
  • • Establish quality control processes
3

Phase 3: Reporting (Months 7-12)

Develop and publish your first CSRD-compliant sustainability report.

  • • Prepare sustainability report content
  • • Ensure ESRS compliance
  • • Conduct internal review and validation
  • • Publish and submit report

CSRD Compliance Costs: Traditional vs Automated

Traditional Consultancy

Initial Assessment€8,000 - €15,000
Implementation Support€15,000 - €30,000
First Report Preparation€10,000 - €20,000
Total First Year€33,000 - €65,000

Timeline: 6-12 months

Ongoing costs: €5,000-€10,000/month

CSRD Pro SME

Automated Assessment€297
Implementation GuideIncluded
Report GenerationIncluded
Total First Year€297

Timeline: 30 minutes

Ongoing costs: €249/month (optional)

Cost Savings with CSRD Pro SME

Save €32,703 - €64,703 in the first year alone - that's a 98.8% cost reduction!

Get Your Free CSRD Compliance Checklist

Download our comprehensive 30-item checklist and start your CSRD compliance journey today. Save €25,000+ compared to traditional consultancy.

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