Automate compliance and centralize measurements with the leading integrated sustainability platform. Coolset helps growing businesses manage risk and get audit-ready in weeks.
The EU CSRD is a newly adopted climate regulation that requires businesses to report sustainability-related information in financial reports. The regulation affects over 50,000 companies, both based in the EU and outside.
Companies with a net turnover exceeding €40 million, total assets of €20 million or more than 250 employees
Companies with a revenue of €150 million and a subsidiary company within the EU
All listed small and medium-sized enterprises (SMEs)
Companies already subject to NFRD
First reports are published in 2025. 
Prevent surprises when data becomes public.
Getting ahead means buying time to improve.
Gain a single view across the key ESG risk surfaces in your business: centralizing your emissions measurements, governance policies, and more. Use our pre-built reporting modules to make sure the picture is complete.
Measure your Scope 1, 2 and 3 emissions
Cover ESG risks and opportunities in one place
Build improvement plans and generate audit-ready reports
Companies that invest in climate reporting create significant competitive advantages.
Simplify your data collection and calculate your emissions backed by verified, science-based climate data sources.
Streamline sustainability reporting across years and benchmark your progress. Automatically generate audit-ready reports for compliance.
Set emission targets and project desired reductions. Derive the steps required to get there and work towards net zero emissions.
From zero to audit-readiness in weeks: explore the Coolset advantage.
Complex manual processes
Excel-based work
Limited emissions coverage
Manual reporting
Requires expert knowledge
Marking your own homework
Streamlined, audit ready reports
Digital, automated measurements
Scope 1, 2 and 3 emissions insights
Automated report generation
Tools built for everyone
Independently verified
Discover how forward-thinking companies are preparing for CSRD compliance.
The most common questions around the CSRD.
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The Corporate Sustainability Reporting Directive is a new climate regulation adopted by the European Union to expand the scope of companies required to disclose sustainability-related information in their financial reports. Starting in 2024, the most prominent companies will have to comply with this regulation and report on environmental, social, and governance dimensions. Read more
The CSRD applies to a large group of companies, even outside the EU. Companies meeting one of the following criteria written down below will have to comply.
Companies that meet two of the three following criteria: a net turnover exceeding €40 million, total assets of €20 million or more than 250 employees
Companies with a revenue of €150 million and a subsidiary company within the EU
All listed small and medium-sized enterprises (SMEs)
Companies already subject to NFRD
The scope of the CSRD has been categorized into four different groups of organizations that have to report at different times. These groups and deadlines for implementation are as followed:
Organizations already subject to the NFRD:
1 January 2024, reporting in 2025 on 2024 data
All large organizations not currently subject to the NFRD:
1 January 2025, reporting 2026 on 2025 data
Listed small to medium sized companies:
1 January 2026, reporting 2027 on 2026 data
Similar to the NFRD, companies will be required to report from a "double materiality" perspective, explaining how sustainability issues affect their operations and impact people and the environment. Reports must disclose information along these three dimensions: environmental, social, and governance.
The CSRD's "double materiality" reporting requirements will be guided by the ESRS, providing the concrete metrics and disclosures for environmental, social, and governance aspects, ensuring standardized and comparable ESG reporting across the EU.
Coolset, as an integrated sustainability platform, can streamline your CSRD compliance by automating measurements, data collection, providing accurate reporting tools, and ensuring that your sustainability reporting meets the ESRS requirements for environmental, social, and governance disclosures, all in one place.