; CSRD:; European ESG reporting, simplified and controlled with Harnest;

What is CSRD?
La CSRD (Corporate Sustainability Reporting Directive) Is the European directive that makes the mandatory extra-financial reporting for a growing number of businesses.
It is based on the ESRS standards (European Sustainability Reporting Standards), covering all environmental, social, governance and value chain issues via a corpus of 1140 quantitative and narrative data points.
The directive Omnibus, currently being defined, plans to reduce the number of data points, to merge the CSRD with the CS3D and Taxonomy directives and finally to adapt certain requirements for SMEs, while maintaining a common base.
Who is concerned?
- Until 2027: Large companies meeting two criteria: > 500 employees, turnover > €50M or Balance sheet > €25M.
- From 2027: according to Omnibus projects: large companies meeting two criteria: >1000 employees, turnover > €50M or Balance sheet > €25M.
- From 2028: other SMEs listed on a regulated market (e.g. Euronext.) and non-European multinationals generating more than €450M in turnover in the EU and whose subsidiary or branch makes more than €50M in sales.
Beyond regulatory requirements, The CSRD concerns all companies that want to use the most advanced and demanding format for managing their sustainability and extra-financial reporting.
Succeed in your CSRD with Harnest
; Issues & complexities of CSRD;
An unprecedented level of requirement, across the entire value chain
The CSRD introduces a logic of double materiality mandatory, requirements of documentation, traceability and auditability very strong, and the complete analysis of impacts, risks and opportunities (IRO).
Its implementation is complex: several ESRS to combine, need for inter-department coordination, multi-subsidiary collection, rigorous documentation, and production of an integrated, compliant and understandable report.
; Harnest's contributions;
A platform designed to manage CSRD
- Guided double materiality analysis, EFRAG compliant
- Structured mapping of your challenges, policies, goals, action plans and KPIs
- IRO dashboards + compliance alerts
- Collaborative writing AI-assisted
- Monitoring of contributions by entity, BU or department
- Automated and audit-ready CSRD reports
; Benefits for your organization;
Gain rigor, time and serenity
- Meet CSRD requirements from the first fiscal year
- Centralize and make your ESG data reliable
- Facilitate exchanges with your auditors and maximize your chances of validation
- Control regulatory compliance without internal overload
- Promote your sustainable strategy to the market and investors