CSRD in practice: ESG director Cora Schop on how companies can become future-proofed

The Corporate Sustainability Reporting Directive (CSRD) has been in effect for listed companies since 2024. But many large SMEs will also have to deal with this European directive- mandatory or voluntary. Cora Schop, ESG director at Green by Blue, explains why the CSRD is more than just a mandatory reporting framework: "It helps companies become future-proof."

From reporting to strategy

The CSRD requires companies to report transparently on their ESG performance
(Environmental, Social and Governance). Which themes are relevant varies from organization to organization. "That's why we always start with a stakeholder analysis and value chain inventory," says Schop. "That provides insight into where your organization makes an impact or is affected by it."

Conversations with stakeholders - from customers to employees - provide a sharp picture of material themes. Think CO₂ emissions, but also vitality, diversity or human rights in the chain.

Mapping opportunities

According to Schop, CSRD also offers opportunities: "It makes risks transparent and opens up strategic opportunities. For example, by being ahead on sustainability within your sector or becoming more attractive to employees." Analyzing available data and linking it to organizational goals creates a sustainability strategy that is an integral part of business strategy.

Implementation requires commitment

Implementation is not a quick fix, according to Schop. "It requires cooperation between departments and awareness throughout the organization. Especially when it comes to social topics such as training or employee engagement." Cora guides organizations in this: from strategy setting to data collection and formulating concrete objectives.

CSRD is thus more than a check mark. It is an opportunity for an organization to move into the future with direction and responsibility.