From 2025, many companies have faced a completely new obligation: ESG (Environmental, Social, Governance) non-financial reporting. The EU CSRD Directive represents a real change in the approach to conducting business – and this is not just about regulatory compliance, but about building modern, resilient, and responsible organizations.
Who do the new obligations apply to?
➡️ From 2025 – large listed companies employing >500 people
➡️ From 2026 – all large entities (including >250 employees, turnover >€50 million)
➡️ From 2027 – also SMEs, which are public interest entities
What needs to be reported?
✔️ environmental impact (e.g., CO2 emissions, climate goals)
✔️ employment conditions – including in the supply chain
✔️ corporate governance and risk management activities
What do we gain from ESG?
As the owner of an accounting firm, I know how challenging regulatory changes can be. But I also know that a well-prepared company will gain a market advantage – in the eyes of clients, partners, and investors alike.
#ESG #sustainabledevelopment #ESGreporting #accountingfirm
