CSRD: what is it, who is concerned and how to prepare for it?
The CSRD (Corporate Sustainability Reporting Directive) is a new European directive that is profoundly changing the way in which companies must report on their environmental, social and societal impact.
social (working conditions, diversity, inclusion, human rights),
and governance (transparency, fight against corruption, responsible conduct).
In summary: the CSRD is the obligation for companies to be transparent on their lasting impact and on the actions put in place.
Who is affected by the CSRD directive?
The implementation is gradual:
From 2024 (reports published in 2025) : large companies already subject to the NFRD (Non-Financial Reporting Directive).
In 2025 (reports published in 2026) : all major European companies as long as they meet 2 of the 3 criteria: +250 employees, +40M€ in turnover, +€20M in balance sheet total.
In 2026 (reports published in 2027) : some listed SMEs.
In 2028 : subsidiaries of non-European groups operating in the EU above a certain turnover threshold.
In the long run, more than 50,000 businesses in Europe will have to comply with the CSRD.
What are the criteria for complying with the CSRD?
Businesses should structure their report according to ESRS (European Sustainability Reporting Standards), with a requirement of double materiality :
How the company impacts society and the environment
How ecological and social issues impact the company
The report should be:
concrete (with numerical indicators),
verifiable (auditable data),
comparable (according to a common standard).
Why the CSRD is a major turning point
It reinforces transparency and trust with investors, customers and partners.
It pushes companies to adopt real sustainable actions, not just to communicate about them.
It puts an end to “greenwashing” by imposing measurable evidence.
Not anticipating the directive could impact a company's reputation and competitiveness.
How to prepare for the CSRD directive?
Make an inventory of its current practices (CSR audit, carbon footprint, etc.).
Identify discrepancies compared to ESRS standards.
Define quantified and realistic goals.
Implement concrete actions and documented.
Train and involve your teams (HR, communication, finance, CSR).
One of the key objectives of the CSRD is to value the concrete actions that the company takes to meet environmental, social and governance (ESG) challenges.
These actions, which are often already involved in the daily life of the company, can, if they are measured and documented, be fully integrated into the CSRD report.
Among the initiatives most frequently valued:
Reduction in energy consumption : implementation of a sobriety plan, adjustment of temperatures in offices, installation of sensors or smart LED lighting.
Sustainable mobility : adoption of electric vehicle fleets, encouragement of carpooling or the use of bicycles through green mileage allowances, partial teleworking to limit trips.
Dematerialization of physical media : gradual replacement of paper by digital tools (electronic signature, connected business cards, digital reporting).
Waste reduction and sorting : improvement of internal recycling, awareness-raising among employees, choice of responsible partners in waste management.
Responsible resource management : policy to save water, optimize the use of raw materials or local supply.
And WEMET in all this?
Without going into purely commercial aspects, a solution like WEMET, specialized in digital and connected business cards, is a concrete illustration of how a company can integrate a simple but strategic action into its CSRD report.
Adopting the connected card makes it possible in particular to:
Reduce paper, ink and plastic consumption by eliminating repeated impressions with each change of position or visual identity
Improving the carbon footprint Scope 3, by reducing emissions related to the production, transport and end of life of paper cards
Documenting a measurable action, traceable and easily usable in sustainability reporting
Why is this action within the framework of the CSRD?
Because it ticks several key criteria expected by the ESRS standards:
ESRS E1 — Climate change : by limiting indirect emissions related to purchasing and logistics
ESRS E5 — Resources and Circular Economy : through dematerialization, the reduction of waste and the extension of the life cycle
ESRS G1 — Governance : if the project is managed and monitored at the organizational level, with transparent indicators
Example of data to include in a CSRD report with WEMET:
Number of impressions avoided over 12 months
Estimated CO₂ savings thanks to the digitization of cards
Percentage of employees equipped with a sustainable solution
The Monnoyeur group recently took the plunge by equipping +130 employees with WEMET digital business cards. The objective was clear: to eliminate the use of paper cards while reducing the associated environmental impact.
Result:
Over a period of 5 years, the carbon balance has increased from 1.365 t CO₂ e (paper cards) At only ~0.078 t CO₂ with the connected cards, i.e. a reduction of more than 94%.
This initiative, simple to implement, is fully integrated into a CSRD approach: it is measurable, traceable, sustainable, and concerns a daily practice that is often overlooked.
A small change with big effects, which proves that each operational action can feed into strategic reporting... when it is well documented.
