Prepare for CSRD with the Industry’s Leading Solutions

The Corporate Sustainability Reporting Directive (CSRD) went into effect on January 5, 2023. It replaces the Non-Financial Reporting Directive (NFRD), substantially expanding its scope to apply to all public companies in the EU with more than 250 employees. Non-EU companies are also subject to the regulation.

Under the directive, companies must report environmental, social and governance metrics, including Scope 3—or value chain—emissions.

Key Points to Know

  • Reporting standards: Companies must report using the European Sustainability Reporting Standards (ESRS) developed by the European Financial Reporting Advisory Group (EFRAG).
  • Double materiality: The CSRD requires in-scope businesses to conduct a double materiality assessment.
  • EU Taxonomy: Companies that are subject to the EU Taxonomy must disclose information on how and to what extent their activities are associated with environmentally sustainable economic activities.
  • Digital reports: Reports must be provided in XHTML format in accordance with the European Single Electronic Format (ESEF) Regulation.
  • External Assurance: Limited assurance is required for sustainability information.
  • Integrated Reporting: Sustainability information must be disclosed in a clearly identifiable section of the management reports.

Sphera’s ESG & sustainability solutions are consistently recognized as industry leaders by prominent analyst and media outlets.

Verdantix Green Quadrant - ESG Reporting and Data Management Software 2023

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Verdantix Smart Innovator


Verdantix Green Quadrant - EHS Software Leader

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Business Intelligence Award - Global Leader Cloud Computing

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GreenBiz & Sphera: Paving the Way to CSRD and SEC Compliance​

Join Sphera experts and the ESG Director from Arcosa to learn how to prepare for both CSRD & SEC requirements.



  • Stefan Premer
    Principal Consultant, Global Lead Climate Strategy | Sphera
  • Rob Polito
    ESG & Environmental SME, Solution Executive | Sphera
  • Victoria Lopez-Whitley
    Director, Environmental, Social, Governance | Arcosa, Inc
  • Nico McCrossan
    Manager, Sustainable Finance & ESG | Greenbiz Group

Coordination of ISSB and CSRD Reporting



  • Anna-Stina Reuter
    Senior Consultant Strategic Advisory Services | Sphera
  • Neil Stewart
    Director of Corporate Outreach | The IFRS Foundation
  • Ahsan Azim
    ESG Strategy & Reporting Leader | SABIC
  • Dr. Sandy Smith
    VP, EU Sales EHS&S | Sphera

Achieve Sustainability Reporting Excellence While Mitigating Risks​



  • Anna-Stina Reuter
    Senior Consultant Strategic Advisory Services | Sphera
  • Dr. Sandy Smith
    VP, EU Sales EHS&S | Sphera
  • Xavier Stiffel
    Lead Solution Engineering | Sphera

Sphera’s Approach to CSRD Readiness

Make Informed ESG Investment Decisions

To meet the complex challenges of managing ESG performance, Sphera offers a unique combination of consulting, data and software that help companies around the globe take the next step in their ESG journey.

Related Content on CSRD

CSRD: What You Need to Know and How to Prepare

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CSRD Requirements Now Include Non-EU​ Companies and Independent Auditing

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Unleash the Power of CSRD Compliance and Reporting

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