Regulatory

Corporate Sustainability Reporting Directive (CSRD)

The CSRD (Corporate Sustainability Reporting Directive) was introduced in 2021 to hold companies accountable for their sustainability efforts, or lack thereof, by requiring them to report on how their business impacts the environment, and which climate and ESG risks may affect their business.

What is the CSRD?

The CSRD (Corporate Sustainability Reporting Directive) was introduced in 2021 to hold companies accountable for their sustainability efforts, or lack thereof, by requiring them to report on how their business impacts the environment, and which climate and ESG risks may affect their business.

The CSRD replaces the older (NFRD) Non-Financial Reporting Directive, and brings significantly more companies under its scope.

What is the implementation period? 

The implementation period is staggered based on company size. However, in early 2025 the EU proposed a weakening of the CSRD requirements as part of the so-called ‘Simplification Omnibus package’ to avoid placing an excessive admin burden on smaller companies. This includes the adoption of a voluntary standard for SMEs (VSME) that aims to help small and mid-sized companies not in the scope of CSRD to provide sustainability data to their larger clients and supply chain partners.

Explore other terms like

Corporate Sustainability Reporting Directive (CSRD)

Sustainability

ISO 14064

ISO 14064 is an international standard that outlines principles and requirements for quantifying, monitoring, reporting, and verifying greenhouse gas (GHG) emissions and removals. It provides a framework for carbon footprint accounting at the organizational level and is widely used for corporate sustainability reporting.

Learn more
Transport/Logistics

Cross-docking

Cross-docking is a logistics strategy where incoming goods are unloaded from one vehicle and quickly loaded onto another with limited or no storage time in between. Instead of being stored in a warehouse, products are immediately sorted and transferred directly to outbound shipping.

Learn more
Transport/Logistics

Multimodal transportation

Multimodal transportation is the movement of goods using at least two different modes of transport under a single contract or operator. Unlike intermodal transport, the shipment may be transferred between different containers or loading units along the way, meaning it can be handled at multiple stages during the journey.

Learn more

Add CO2 emission calculations to your software and logistics operations

Join 130+ software and supply chain partners in using BigMile for CO2 emission analytics.

Book your free demo