CSRD: what does it mean for your business?
Preparing a sustainability statement under the CSRD? Start by determining whether the requirements apply to your business and what information you need. OZEOS helps organise energy data for the energy-related section of the statement.
What is the CSRD?
The CSRD is an EU directive on corporate sustainability reporting. It specifies which companies must disclose information about their impact on people and the environment. It also requires them to explain how sustainability matters affect their operations and financial performance.
This information is presented in a dedicated section of the management report. It helps banks, investors and business partners assess the company and its risks.
Which companies are required to report?
EU changes adopted in 2026 narrowed the scope of the CSRD. For EU companies, the two main thresholds, both of which must be met, are:
- more than 1,000 employees,
- more than EUR 450 million in annual net turnover.
Determining whether the requirements apply also involves considering the group structure, exemptions and national legislation. Transitional provisions and the relevant reporting year must also be taken into account. You should therefore establish whether your company reports independently or is covered by a group sustainability statement.
What does the CSRD require?
Companies within the scope of the directive report in accordance with the European Sustainability Reporting Standards (ESRS). The starting point is a double materiality assessment. This involves assessing the company’s impact on people and the environment, as well as the related financial risks and opportunities. A topic may be material from either or both perspectives.
The sustainability statement presents the required information on strategy, governance, actions, targets and performance. It is subject to independent limited assurance. Data should therefore be supported by documented sources and calculation methods.
How does OZEOS help prepare the data?
We support your team with energy-related data. We organise information on energy consumption, emissions and sources of origin, identify gaps in energy documentation and structure the data for reporting.
We combine this work with expert support for energy procurement. We work with energy buyers and producers, so we understand both sides of the contract. We show how the choice of energy source and procurement model affects cost, risk and documentation.
We start with the information you already have: invoices, contracts and meter readings. We help determine what needs to be added. Your team receives structured data for the energy-related section of the sustainability statement and a sound basis for further decisions.
Let’s talk about your CSRD energy data
Need energy data for your sustainability statement? Leave your contact details. We will review what you already have and determine where to begin.
Get in touch
We're available Monday to Friday, from 9:00 am to 5:00 pm.
ul. Trzy Lipy 380-172 Gdańsk