How Nordic companies are preparing for the CSRD
Research into how companies are building the capability to report under the sustainability reporting rules.
The Corporate Sustainability Reporting Directive requires companies in scope to report sustainability information against the European Sustainability Reporting Standards. This research examines how Nordic companies are organising themselves to meet that requirement.
What the Directive asks for
Reporting follows a double materiality perspective: both how sustainability issues affect the business, and how the business affects people and the environment. The resulting information is subject to assurance, so it must withstand external scrutiny.
What the research examines
The study looks at where responsibility sits internally, how data is gathered across functions, and which parts of the reporting cycle create the most difficulty in practice.
The recurring obstacle
Reporting depends on data held outside the sustainability team, in procurement, operations, finance and legal. Companies that treat it as a reporting exercise alone tend to struggle. Those that build understanding across the functions supplying the data find it considerably more manageable.
Train your teams on this
Our ESG & Sustainability courses cover CSRD reporting, carbon accounting and human rights due diligence.