This environmental fact sheet focuses on the CSRD, (Corporate Sustainability Reporting Directive), a new EU directive requiring both large and small companies to provide more detailed information on their sustainability performance as of 2024. In this environmental fact sheet, you will find out who the CSRD will apply to, when sustainability reports must be ready, and what data and information must be collected correctly. We also reflect on the concept of ‘double materiality’, which is a common thread running through the CSRD.
(only available in dutch)

The reporting obligation will be transposed into Belgian law by 6 July 2024 at the latest. Thereafter, it will be rolled out in phases for different target groups.

Download the full environmental sheet (in dutch)