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Tag: CSRD

  • How to Prepare for CSRD: A Step-by-Step Guide for Companies

    How to Prepare for CSRD: A Step-by-Step Guide for Companies

    The Corporate Sustainability Reporting Directive (CSRD) is transforming how businesses report on environmental, social, and governance (ESG) factors. With mandatory sustainability reporting requirements rolling out across the European Union from 2025, companies must start preparing now to ensure compliance and leverage ESG reporting as a tool for value creation.

    In this article, we provide a comprehensive, step-by-step guide to help your company prepare for CSRD compliance.

    What is CSRD?

    The CSRD, adopted by the European Commission, expands on the Non-Financial Reporting Directive (NFRD) and applies to:

    • All large EU companies meeting two out of three criteria: over 250 employees, €40 million turnover, or €20 million total assets.
    • Listed SMEs (with some exemptions until 2028).
    • Non-EU companies with significant operations in the EU.

    The CSRD introduces more detailed reporting requirements, structured around the European Sustainability Reporting Standards (ESRS), and embraces the concept of double materiality.

    Step 1: Understand Applicability and Deadlines

    Determine whether your company falls under CSRD obligations. Reporting timelines vary:

    • 2025 (for FY 2024 data): Large public-interest companies already subject to NFRD.
    • 2026 (for FY 2025 data): Other large EU companies.
    • 2027 (for FY 2026 data): Listed SMEs.
    • 2029 (for FY 2028 data): Non-EU companies meeting thresholds.

    Step 2: Build Internal Awareness and Governance

    Establish internal structures to manage sustainability reporting:

    • Appoint ESG leads and form cross-functional teams.
    • Educate senior leadership and board members on CSRD obligations and strategic implications.
    • Integrate ESG governance into risk management and business strategy.

    Step 3: Conduct a Double Materiality Assessment

    CSRD requires companies to disclose both financial materiality and impact materiality. Start by:

    • Identifying ESG topics relevant to your business.
    • Engaging with stakeholders.
    • Mapping priorities using frameworks like GRI, SASB, and ESRS.

    Step 4: Gap Analysis

    Perform a gap analysis of your current reporting and data collection practices against CSRD requirements:

    • Review ESG data availability, quality, and governance.
    • Identify missing disclosures.
    • Leverage tools like SALI’s AI-powered sustainability assessment platform for automated gap analysis.

    Step 5: Strengthen Data Management Systems

    High-quality, auditable data is central to CSRD compliance:

    • Establish robust ESG data collection processes.
    • Set up data controls and audit mechanisms.
    • Integrate ESG data management with financial reporting processes.

    Step 6: Align with ESRS Reporting Requirements

    Familiarize yourself with ESRS standards:

    • Understand required disclosures across governance, strategy, risk management, and metrics.
    • Tailor reporting to sector-specific standards.
    • Create draft templates using ESRS guidance.

    Step 7: Third-Party Assurance

    CSRD mandates limited assurance by an independent auditor:

    • Engage early with your assurance provider.
    • Conduct internal audits to identify data integrity issues.
    • Prepare for assurance readiness assessments.

    Step 8: Report and Communicate

    Prepare your sustainability report for publication:

    • Ensure alignment with CSRD and ESRS guidelines.
    • Publish the report within your annual management report.
    • Communicate key findings to stakeholders and investors.

    Conclusion

    The CSRD represents a significant shift in sustainability reporting, bringing both compliance challenges and strategic opportunities. By starting early and following a structured approach, companies can not only meet regulatory requirements but also enhance stakeholder trust and long-term business resilience.

    Looking for expert support on CSRD readiness? SALI’s AI-powered platform and consulting team can help guide your compliance journey. Contact us here for tailored guidance.

  • Eccleston and Hart Adopts SALI to Drive Sustainability in Polystyrene Manufacturing

    Eccleston and Hart Adopts SALI to Drive Sustainability in Polystyrene Manufacturing

    BIRMINGHAM, UK — UK-based polystyrene manufacturer Eccleston & Hart Ltd has formally adopted SALI as part of its strategy to enhance sustainability performance and improve accountability across its operations. 

    The move marks a significant step in the company’s efforts to modernise its environmental reporting and deepen its commitment to circular manufacturing practices. Known for producing high-quality expanded polystyrene (EPS) for industries such as construction, theatre, and packaging, Eccleston & Hart is now leveraging SALI’s AI-driven compliance engine to better capture, measure, and report on its environmental impact. 

    “We’re proud to be supporting a company that’s already integrating sustainability into its core processes,” said a SALI spokesperson. “This collaboration brings structure, insight, and clarity to their existing efforts — transforming practice into proven performance.” 

    Turning Data into Impact 

    SALI — short for Sustainability Assessment, Reporting and Learning Intelligence — is a next-generation platform that helps businesses meet growing demands for transparent, verifiable sustainability reporting across several frameworks: CSRD, ISSB, UN SDGs, amongst others. Its intelligent assessment system validates documents, identifies gaps, and generates real-time insights tailored to a company’s sector. 

    Through the platform, Eccleston & Hart will gain a comprehensive view of key sustainability metrics including emissions, energy use, material reuse, and waste reduction — all critical touchpoints in the lifecycle of EPS manufacturing. 

    The company already recycles its own waste through a dual process of granulation and compaction, ensuring scrap polystyrene is either reintroduced into production or repurposed into everyday consumer products such as planters, picture frames, and roof tiles. Now, with SALI’s digital tools, these processes can be documented, benchmarked, and aligned with global sustainability frameworks. 

    Tailored for Industry, Built for Regulation 

    SALI’s assessments are customised according to sector-specific codes of practice and align seamlessly with international standards like ISO 50001, GRI, and CSRD. For Eccleston & Hart, this means being able to demonstrate compliance while showcasing best practices in an industry where environmental scrutiny is rising. 

    “The recyclability and performance of EPS have always been strong suits,” noted a representative from Eccleston & Hart. “But with SALI, we can now back those strengths with verified data and translate them into recognised sustainability achievements.” 

    A Step Ahead in a Shifting Landscape 

    The adoption of SALI comes amid intensifying regulatory pressure across Europe, as companies are expected to provide detailed, framework-aligned sustainability disclosures. For manufacturers, this shift requires more than operational adjustments — it calls for integrated, transparent systems of measurement. 

    Eccleston & Hart’s decision to invest in digital compliance tools reflects a broader commitment to not just meeting regulations, but leading in sustainable manufacturing innovation. 

    “It’s no longer enough to simply say you’re reducing your footprint — you need to prove it,” said the SALI team. “We’re excited to see a legacy manufacturer like Eccleston & Hart lean into that responsibility with purpose and clarity.” 

    Paving the Way for the Sector 

    As more companies across manufacturing seek efficient ways to track, report, and improve their sustainability efforts, Eccleston & Hart’s move to integrate SALI into its operations could serve as a roadmap for others navigating similar pressures. 

    From waste management and emissions tracking to regulatory alignment and circularity indexing, the partnership underscores how traditional industries can harness cutting-edge tools to remain competitive, responsible, and future-ready.