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What is the CSRD?

Starting in early 2025, the EU’s Corporate Sustainability Reporting Directive (CSRD) will require 50,000+ companies with an EU presence to report ESG risks and opportunities, with the same level of assurance as financial data. This directive sets a new standard for the breadth and depth of sustainability reporting, requiring companies to go beyond carbon emissions and report on waste, pollution, water, and biodiversity.

Who will need to report?

The CSRD will apply to the following companies:

All EU-based public companies (excluding micro-enterprises), regardless of their size.
Large EU-based private organizations, which are defined as companies that meet two or more of the following criteria:some text
- 250 or more employees.
- Annual revenues of €50 million or more.
- A balance sheet total of €25 million or more.
Non-EU parent companies that generate €150 million or more in annual revenues within the EU and have either:some text
- A branch in the EU that generates €50 million or more in annual revenues.
- A subsidiary in the EU that is either listed on an EU-regulated market or meets the large company criteria above.

What will you need to report?

All companies will need to complete:

Double Materiality Assessment: Companies must report both on how sustainability matters affect their financial performance (financial materiality) and on how their activities impact the environment and society (impact materiality).
Disclose data on the following areas some text
- Governance: How sustainability is governed within the organization, including roles, responsibilities, and procedures for monitoring ESG risks and opportunities.
- Strategy: How sustainability is integrated into the company’s business model and strategy, including impacts on and from sustainability-related risks and opportunities.
- Impact, Risks, and Opportunities: A description of how the company’s activities affect the environment and society, as well as how external sustainability factors present risks or opportunities to the company.
- Metrics and Targets: Quantitative data on sustainability performance, including targets for improving the company’s ESG footprint over time.
Topical standards: In addition to the general disclosures, companies must report on relevant ESG topics using the 10 Topical Standards under three main categories: Environmental, Social, and Governance. These will cover climate related risks, pollution, water and marine resources, biodiversity, resource use, workforce, workers in your value chain, affected communities, and governance standards related to sustainability.

Audit Assurance: All sustainability reports must be subject to a limited audit assurance to ensure the reliability of the disclosed data.

“Gravity’s been a phenomenal partner. They’ve rapidly built a product and shipped new features that empower our customers to calculate the carbon emissions of their designs and build greener products from the start.”

Zoe Bezpalko , Senior Sustainability Strategy Manager, Product Design & Manufacturing

Streamline CSRD Compliance with Automated Data Collection

Eliminate manual data collection and measurement

Effortlessly gather, measure, and report emissions and ESG data required for CSRD, ensuring compliance with accuracy and speed.

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Use bill scanning and utility integrations to pipe carbon, energy and ESG data into the platform without manual entry or human error

Automatically add emissions factors

Automatically assign emissions factors to each transaction record based on listed suppliers and transaction descriptions.

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Climate reporting

Disclose to customers or regulators with one click

Collect emissions data once and report to any customer, stakeholder or regulatory body.

Streamline engagement

Empower suppliers, employees, organizations, and value chains to easily collect and share their data for comprehensive reporting.

Supply chain and portfolio management

Measure Scope 3 emissions in record time with smart surveys, powerful calculation toolkits, and progress tracking.

Powerful tools for your portcos and suppliers

Make reporting a win-win. Give your value chain a toolkit that helps them report emissions to you, regulators or other customers.

The only end-to-end carbon and energy management platform.

Everything you need to run your sustainability programs – from data collection to reporting to project management

Automated data management

Process thousands of bills in seconds, instantly assign emissions factors, and gather custom metrics to take the stress out of data collection.

Audit-ready reporting

Meet the highest requirements for assurance with built-in quality checks and disclose to any regulatory body or customer with one click.

Business impact

Identify projects that drive cost and emissions reduction and take direct pragmatic action through vendor network to see ROI in record time.

We’ve helped dozens of companies report to regulators and customers

“Gravity is the third group that we’ve worked with to do carbon footprints and by far have surpassed the expectations and really gone above and beyond, ”

Madelyn Tutweiler

Head of ESG, MiddleGround Capital

“Gravity eliminates the potential for human error, ensuring we are delivering accurate data that meets our customers strict quality standards.”

Anne Holland

Head of Marketing, Trinidad Benham

“Gravity has been instrumental in helping us measure and manage our global carbon emissions. Their expertise and responsiveness have made them feel like a true extension of our Global Sustainability Team, enabling us to make informed decisions and drive meaningful progress.”

Meredith Smith

Global Sustainability, TTI, Inc

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