{"id":1779,"date":"2021-12-16T15:45:37","date_gmt":"2021-12-16T14:45:37","guid":{"rendered":"https:\/\/ecochain.com\/blogs\/csrd-interview-with-eus-head-of-corporate-reporting-full-video-main-insights-tips\/"},"modified":"2025-03-26T11:59:17","modified_gmt":"2025-03-26T11:59:17","slug":"csrd-interview-with-eus-head-of-corporate-reporting-full-video-main-insights-tips","status":"publish","type":"post","link":"https:\/\/ecochain.com\/nl\/blog\/csrd-interview-with-eus-head-of-corporate-reporting-full-video-main-insights-tips\/","title":{"rendered":"CSRD Interview With EU\u2019s Head of Corporate Reporting: Video And Main Insights &#038; Tips"},"content":{"rendered":"<p>Below you will find the full YouTube video of our interview with Alain Deckers. Continue this page for the summary.<\/p>\n<figure class=\"wp-block-embed is-type-video is-provider-youtube wp-block-embed-youtube wp-embed-aspect-16-9 wp-has-aspect-ratio\">\n<div class=\"wp-block-embed__wrapper\"><iframe title=\"'The CSRD will affect 50.000 companies' | Inside tips from EU's Head of Corporate Reporting\" src=\"https:\/\/www.youtube.com\/embed\/UqluluoMVPE?feature=oembed\" width=\"800\" height=\"450\" frameborder=\"0\" allowfullscreen=\"allowfullscreen\"><\/iframe><\/div>\n<\/figure>\n<h2><strong>1. All large companies in Europe- listed or not \u2013 are compliant with the CSRD.<\/strong><\/h2>\n<p><span style=\"font-weight: 400;\">In total that\u2019s an estimation of 50.000 companies directly covered by the CSRD. These companies have to meet two out of the following three criteria:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u20ac40 million in net turnover;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u20ac20 million on the balance sheet;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">250 or more employees.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">Listed SME\u2019s will have to report from 2026 onwards. Based on more targeted and simpler reporting requirements.<\/span><\/p>\n<h3><i><span style=\"font-weight: 400;\">The CSRD indirectly affects suppliers too<\/span><\/i><\/h3>\n<p><span style=\"font-weight: 400;\">The effect of the CSRD will trickle down into companies\u2019 supply chains. To meet the reporting requirements, CSRD compliant companies will most likely request sustainability information from their suppliers (tier 1).\u00a0<\/span><\/p>\n<blockquote class=\"wp-block-quote\"><p>\u201cThose companies that are required to report according to the CSRD, will likely request information from their suppliers. For example, in order to be able to comply with the reporting requirements. So, this is likely to trickle down into the supply chain. Not immediately to all companies- but it will first hit the first tier suppliers from large companies. And then they themselves may have to request information from their own suppliers.\u201d<\/p>\n<p><cite>Alain Deckers, Head of the European Commission\u2019s Corporate Reporting Unit<\/cite><\/p><\/blockquote>\n<h2><strong>2. Large companies have to produce their first report in 2024- over 2023 financial years.\u00a0<\/strong><\/h2>\n<p><span style=\"font-weight: 400;\">This is the proposed timing- the timetable could still change as the CSRD is going through the legislative process right now. Listed SME\u2019s start three years later in 2026 and have more time to adapt. <\/span><\/p>\n<h2><strong>3. Companies have to report the full ESG spectrum, including 6 additional environmental objectives from the Taxonomy.\u00a0<\/strong><\/h2>\n<p><span style=\"font-weight: 400;\">The proposed CSRD Reporting Requirements, cover the full ESG spectrum: Environment, Social &amp; Governance. E.g.<\/span><span style=\"font-weight: 400;\">\u00a0the requirements in \u2018Environment\u2019 are defined in terms of the <\/span><a href=\"https:\/\/ecochain.com\/blog\/complying-with-the-csrd-frequently-asked-questions\/\"><span style=\"font-weight: 400;\">6 environmental objectives<\/span><\/a><span style=\"font-weight: 400;\"> already mandatory in current legislation; the Taxonomy (<\/span><a href=\"https:\/\/ec.europa.eu\/info\/publications\/210421-sustainable-finance-communication_en#csrd\"><span style=\"font-weight: 400;\">EU\u2019s Sustainable Finance Package<\/span><\/a><span style=\"font-weight: 400;\">). These can be calculated via a company footprint (<a href=\"https:\/\/ecochain.com\/lca-guide\/\" target=\"_blank\" rel=\"noopener\">LCA)<\/a>.\u00a0<\/span><\/p>\n<p><span style=\"font-weight: 400;\">The European Financial Reporting Advisory Group (<a href=\"https:\/\/www.efrag.org\/\">EFRAG<\/a>) is creating the final reporting requirements for the CSRD. These are created in collaboration with other important international standards to ensure <\/span><b>alignment<\/b><span style=\"font-weight: 400;\">. E.g the Global Reporting Initiative (<\/span><a href=\"https:\/\/www.globalreporting.org\/\"><span style=\"font-weight: 400;\">GRI<\/span><\/a><span style=\"font-weight: 400;\">) and The International Financial Reporting Standards Foundation (<\/span><a href=\"https:\/\/www.ifrs.org\/\"><span style=\"font-weight: 400;\">IFRAS<\/span><\/a><span style=\"font-weight: 400;\">).\u00a0<\/span><\/p>\n<h2><strong>4. The CSRD requires intensive preparation for forward-looking information.<\/strong><\/h2>\n<p><span style=\"font-weight: 400;\">Preparing for the CSRD, will need technical and detailed work. E.g. finding out how you will collect the data you need to report. This requires looking at IT systems and the reporting procedures within your company. \u00a0<\/span><\/p>\n<p><span style=\"font-weight: 400;\">However, the CSRD also highly focuses on <\/span><a href=\"https:\/\/ecochain.com\/blog\/complying-with-the-csrd-frequently-asked-questions\/\" target=\"_blank\" rel=\"noopener\"><b>forward-looking information<\/b><\/a><b>.<\/b><span style=\"font-weight: 400;\"> How is sustainability related\/integrated with your business model, strategy, policies, objectives and targets?\u00a0<\/span><\/p>\n<blockquote class=\"wp-block-quote\"><p>\u201cMy advice would be: this is not something that can just be managed as a technical process. It is something that is in the future going to be central to business strategy and it really needs senior management and board attention\u201d.<\/p>\n<p><cite>Alain Deckers, Head of the European Commission\u2019s Corporate Reporting Unit<\/cite><\/p><\/blockquote>\n<div class=\"wp-block-buttons is-layout-flex\">\n<div class=\"wp-block-button\"><a class=\"wp-block-button__link has-background\" style=\"background-color: #07c023;\" href=\"https:\/\/ecochain.com\/blog\/complying-with-the-csrd-frequently-asked-questions\/\" target=\"_blank\" rel=\"noreferrer noopener\">How to comply with the Corporate Sustainability Reporting Directive (CSRD) \u2013 Ultimate Frequently Asked Questions<\/a><\/div>\n<\/div>\n<h2><strong>5. Companies need to start preparing for the CSRD <span style=\"text-decoration: underline;\">soon<\/span>.<\/strong><\/h2>\n<p><span style=\"font-weight: 400;\"><b>1.<\/b><\/span><span style=\"font-weight: 400;\"> \u201cIt\u2019s never too early to start preparing.\u201d You can already start with finding out how to retrieve all the necessary information. E.g. how to measure the 6 environmental criteria from the Taxonomy.\u00a0<\/span><\/p>\n<p><span style=\"font-weight: 400;\"><b>2. <\/b>T<\/span><span style=\"font-weight: 400;\">he CSRD is still going through its legislative process. But the <a href=\"https:\/\/www.efrag.org\/\" target=\"_blank\" rel=\"noopener\">EFRAG<\/a>, who is developing the reporting standards released mid-2022- is already making information public on their website (E.g <a href=\"https:\/\/www.efrag.org\/News\/Project-548\/PTF-ESRS-On-track-to-meet-ambitious-timeline-five-months-into-the-dr\" target=\"_blank\" rel=\"noopener\">status report<\/a>). You can follow this work and <a href=\"https:\/\/www.efrag.org\/News\/Public-318\/Who-qualifies-for-EFRAG-membership-How-can-you-contribute-to-EFRAGs-\" target=\"_blank\" rel=\"noopener\">leave input<\/a>. <\/span><\/p>\n<h2><strong>6. The CSRD creates focus on sustainability in investment portfolios.<\/strong><\/h2>\n<p><span style=\"font-weight: 400;\">Whether it\u2019s investors, asset managers, banks or insurance companies- all are increasingly under pressure from the market\u2019s expectations. Or they are required by regulations to <strong>report about<\/strong>\u2013 and <\/span><b>manage<\/b><span style=\"font-weight: 400;\"> their own sustainability-related risks.\u00a0<\/span><\/p>\n<p><span style=\"font-weight: 400;\">These financial institutions or markets are increasingly going to demand sustainability information from companies they invest in, or provide loans.<\/span><\/p>\n<blockquote class=\"wp-block-quote\"><p>\u201cBut it is wider than just climate- it\u2019s biodiversity and other environmental issues- also social issues; human rights, etc. There\u2019s a broad demand for this kind of information. And reporting about these issues should really become the new normal.\u201d<\/p>\n<p><cite>Alain Deckers, Head of the European Commission\u2019s Corporate Reporting Unit<\/cite><\/p><\/blockquote>\n<h2><strong>7. European Single Access Point will simplify &amp; connect all company\u2019s CSRD data.\u00a0<\/strong><\/h2>\n<p><span style=\"font-weight: 400;\">Investors in financial markets increasingly want sustainability information to be available in digital format. However, they also have to be able <\/span><b>to find<\/b><span style=\"font-weight: 400;\"> this information.\u00a0<\/span><\/p>\n<p><span style=\"font-weight: 400;\">The CSRD answers this need with the European Single Access Point (ESAP). ESAP\u2019s goal is to provide a single interface where users (investors, NGO\u2019s, etc.) can access information from any company they\u2019re interested in. Even if that information is actually stored somewhere else- ESAP makes it look like a single database. <\/span><\/p>\n<h2><strong>8. Final tip for companies from Alain Deckers:<\/strong><\/h2>\n<ol>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Don\u2019t wait. <\/b><span style=\"font-weight: 400;\">These deadlines may seem far away. But they are not. And they require preparation. Which, businesses need to start doing as soon as possible.\u00a0<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Don\u2019t treat this as a purely technical exercise.<\/b><span style=\"font-weight: 400;\"> Companies really need to look at this from a strategic point of view. How does this fit with your overall business model, and your overall company strategy? There\u2019s the pressure from our climate crisis and meeting the European carbon neutrality targets. Sustainability has to be integrated in business strategies.<\/span><\/li>\n<\/ol>\n<blockquote class=\"wp-block-quote\"><p>\u201cAnd that\u2019s why it should be underlined that in the future-in my view- this is going to become an integral part of business strategy and business procedures. This is just something that has to be built into. It\u2019s not just a nice-to-have.\u201d<\/p>\n<p><cite>Alain Deckers, Head of the European Commission\u2019s Corporate Reporting Unit<\/cite><\/p><\/blockquote>\n<figure class=\"wp-block-image size-full\"><img fetchpriority=\"high\" decoding=\"async\" class=\"wp-image-15975\" src=\"https:\/\/ecochain.com\/wp-content\/uploads\/2023\/05\/Screenshot-2021-12-16-at-17.55.43.jpg\" sizes=\"(max-width: 1920px) 100vw, 1920px\" srcset=\"\" alt=\"\" width=\"1920\" height=\"1032\" \/><\/figure>\n","protected":false},"excerpt":{"rendered":"<p>Below you will find the full YouTube video of our interview with Alain Deckers. Continue this page for the summary. 1. All large companies in Europe- listed or not \u2013 are compliant with the CSRD. In total that\u2019s an estimation of 50.000 companies directly covered by the CSRD. These companies have to meet two out [&hellip;]<\/p>\n","protected":false},"author":89,"featured_media":1780,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[75],"tags":[],"industries":[14,15,16,17,18],"use-cases":[23],"departments":[29],"class_list":["post-1779","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-other","industries-apparel","industries-construction","industries-food-beverage","industries-other","industries-packaging","use-cases-sustainability-claims","departments-sustainability"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO Premium plugin v27.3 (Yoast SEO v27.3) - https:\/\/yoast.com\/product\/yoast-seo-premium-wordpress\/ -->\n<title>CSRD Interview with EU\u2019s Head of Corporate Reporting | Ecochain<\/title>\n<meta name=\"description\" content=\"We conducted an interview with EU\u2019s Head of Corporate Reporting Alain Decker- on the new Corporate Sustainability Reporting Directive (CSRD). 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