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CSRD

Your Sustainability Report, made easy and on time

Haven't started your CSRD reporting yet?

We’re here to make it seamless. From conducting a comprehensive materiality assessment to collecting, processing, and structuring your data in full compliance with legal requirements, we’ll help you draft a clear sustainability report that aligns with CSRD standards.

 

Let us guide you every step of the way!

Includes a practical guide, an actionable checklist, and a comprehensive Excel audit file.

OUR EXPERTISE

EXPERTISE

Rely on CSRD compliance experts

At Apolownia, we are your comprehensive partner in decabonization. 

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We provide end-to-end operational support to ensure your company's full compliance with the CSRD requirements.

  • Save time & resources: streamline the complex CSRD reporting process by relying on our proven methodologies and tools.

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  • Leverage top-tier expertise: work with consultants who bring experience from leading firms such as KPMG and Mazars.

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  • Certified professionals: collaborate with CSRD-certified experts from the Institut Supérieur de l'Environnement.

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  • Comprehensive support: receive end-to-end guidance through every stage of the sustainability reporting process.

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  • Meet deadlines: stay on schedule and ensure timely publication of your CSRD-compliant report.

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  • Define your climate ambition: benefit from our expertise in helping organizations set realistic and impactful climate trajectories.

OUR PROCESS

OUR PROCESS

Our structured approach

At Apolownia, we guide companies through every step of their CSRD reporting journey. 

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With our expertise in CSRD implementation and sustainability strategy, we ensure your report is impactful, accurate, and aligned with your corporate vision.

  1. Materiality assessment: identifying and prioritizing key sustainability issues through a double materiality analysis. We guide you through a precise double materiality analysis, ensuring your priorities align with stakeholders expectations and regulatory requirements.​​​

  2. Data collection and analysis: streamlining the collection of reliable ESG data aligned with CSRD requirements (ESRS). Our expertise simplifies the complex task of gathering and processing high-quality ESG data in line with ESRS standards.​​

  3. Compliance and reporting: Crafting a comprehensive, compliant sustainability report that meets EU standards.​​

  4. Audit readiness: preparing your organization for assurance and verification of the report by external auditors.

BE PREPARED

TIMING

The CSRD timeline is accelerating.

Be ready !

Companies subject to the CSRD must publish a compliant report starting in 2025. Every month counts to secure your compliance.

Start here

Q1-Q3 2025

Collect data on the applicable ESRS

Q1-Q2 2026

Submit the report for internal validation

Publish your report

Q1 2025

Conduct your materiality assessment

End of 2025

Process the data and start drafting the report

Q2 2026

Submit the report for auditor's review

OUR PARTNERS

We support them:

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"With Apolownia's support, we were able to structure and implement a decarbonization trajectory aligned with our ambitions. Their expertise in ESG issues, combined with precise tools for measuring and analyzing our emissions, allows us to move forward confidently and rigorously in reducing our environmental impact."

Alexis Valero, CEO of Rzilient

WHAT YOU NEED TO KNOW

  • What is the CSRD?
    The Corporate Sustainability Reporting Directive is a European Union regulation that mandates companies to disclose detailed information on their sustainability practices, including environmental, social, and governance (ESG) impacts. It replaces the Non-Financial Reporting Directive (NFRD) with more comprehensive and standardized requirements.
  • How many companies are concerned by the CSRD?
    The CSRD will affect approximately 50,000 companies across the EU, compared to the 11,000 entities previously covered by the NFRD. This includes large companies, listed SMEs, and non-European companies with significant operations in the EU.
  • Is the CSRD applicable to my company?
    The CSRD applies to companies that meet at least two of the following criteria: More than 250 employees A turnover exceeding €50 million Total assets above €25 million Additionally, listed SMEs and non-EU companies generating €150 million in revenue in the EU and having at least one EU subsidiary or branch are also required to comply.
  • What are the risks of not complying with the CSRD?
    In France, non-compliance with the Corporate Sustainability Reporting Directive (CSRD) can lead to significant penalties, including fines and imprisonment for corporate directors. Key sanctions include: Obstructing external auditors: Directors who hinder the work of external auditors or fail to provide necessary information for CSRD report verification may face fines up to €75,000 and imprisonment for up to five years. Failure to appoint accredited auditors: Not engaging a certified entity to audit the CSRD report can result in fines up to €30,000 and imprisonment for up to two years. Non-publication of the sustainability report: Companies that do not publish their sustainability report may incur fines up to €18,750 and face additional penalties, such as exclusion from public procurement contracts.
  • Can companies postpone their CSRD reporting?
    The directive sets clear deadlines, but limited exceptions may apply. SMEs have an optional transitional phase until 2028 to comply. Companies should consult local authorities or experts to understand their obligations and any possible extensions.
  • What is the materiality assessment?
    A materiality assessment evaluates which sustainability issues are most significant to a company’s operations and stakeholders. Under the CSRD, companies must perform a double materiality assessment to identify: Financial materiality (outside-in impact): how sustainability impacts affect the company's financial performance. Environmental and social materiality (inside-out impact): the company’s impact on society and the environment.
  • What are the ESRS ?
    The European Sustainability Reporting Standards (ESRS) are divided into General, Thematic, and Sector-specific standards, ensuring comprehensive sustainability reporting under the CSRD. 1. General ESRS These apply universally and are mandatory for all companies, as they establish the foundation for sustainability reporting. ESRS 1: General Requirements Outlines the overarching principles for sustainability reporting, including double materiality, connectivity of financial and sustainability information, and how to report future-oriented information. ESRS 2: General Disclosures Requires disclosure of governance, strategy, risk management, and the business model’s impact on sustainability. It also mandates reporting on key policies and processes. 2. Thematic ESRS These standards focus on specific environmental, social, or governance topics. They may either be mandatory or subject to materiality assessment: Environmental Standards (E): ESRS E1: Climate Change (Mandatory) Disclosures on greenhouse gas (GHG) emissions (Scope 1, 2, and potentially Scope 3), climate-related risks, and mitigation measures. ESRS E2: Pollution (Materiality-based) Focuses on pollution prevention and reduction, including air, water, and soil contamination. ESRS E3: Water and Marine Resources (Materiality-based) Disclosures on water usage, marine ecosystem impacts, and conservation efforts. ESRS E4: Biodiversity and Ecosystems (Materiality-based) Relates to impacts on biodiversity, conservation efforts, and restoration of ecosystems. ESRS E5: Resource Use and Circular Economy (Materiality-based) Covers resource efficiency, waste management, and strategies for circular economy transitions. Social Standards (S): ESRS S1: Own Workforce (Mandatory) Disclosures on employees’ working conditions, diversity, health and safety, and training. ESRS S2-S4: Value Chain (Materiality-based) Focus on impacts on workers in the value chain, affected communities, and end-users of products or services. Governance Standards (G): ESRS G1: Governance, Risk Management, and Internal Control (Mandatory) Transparency in decision-making, ethical business practices, and oversight mechanisms.
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