CSRD compliance with the correct building data

With the latest update on 26 February 2025, the EU has introduced significant revisions to the CSRD framework to streamline reporting requirements and reduce the regulatory burden on businesses. The reporting requirements now apply only to large companies with more than 1,000 employees and which either have a turnover exceeding €50 million or a balance sheet total above €25 million. This significantly reduces the number of companies covered in the first phase of CSRD reporting by approximately 80%.

However, the impact of CSRD extends beyond this group. Large companies must still map their entire value chain, but the EU has eased requirements for suppliers and service providers. Only those that fall directly under CSRD are now obliged to provide sustainability data. This means that some small and medium-sized enterprises face fewer reporting obligations than previously expected.

Furthermore, CSRD will apply to more companies in the coming years through a phased implementation:

• 2024: Large listed companies (previously under the Non-Financial Reporting Directive (NFRD)).
• 2027: Large companies that were not under the NFRD.
• 2028: Listed small and medium-sized enterprises (SMEs) and small financial institutions.

Four Advantages of CSRD Reporting

Although no fines have yet been imposed for non-compliance with CSRD, there are significant advantages to early adoption:

1. Financial benefits: Banks and investors use CSRD reports to assess sustainability risks, which can lead to more favourable or higher interest rates.
2. Stronger reputation: A transparent and well-substantiated sustainability strategy builds trust among customers, partners, and employees.
3. Strategic focus: CSRD helps companies refine their sustainability priorities and make strategic, innovative decisions that contribute to long-term value.
4. Legal and compliance risks: Sustainability regulations are becoming stricter, meaning that companies that fail to act in time may face additional costs and administrative burdens.

Mapping actions

A gap analysis is the first step in mapping CSRD reporting: a thorough comparison between current sustainability data and CSRD requirements. This identifies where a company stands and what actions are necessary to meet reporting obligations. While CSRD reports are typically prepared by financial or sustainability departments, collecting and interpreting technical building data requires deep expertise.

Practical support for CSRD

Beyond conducting a gap analysis, Deerns helps companies collect and analyse environmental and health-related sustainability data in alignment with CSRD while also improving their sustainability performance through:

• Sustainability roadmap: Developing a concrete step-by-step plan with clear and achievable sustainability goals up to 2050.
• Building optimisation: Implementing systems such as Building Management Systems (BMS) and Energy Management Systems (EMS) to improve sustainability performance.
• Insight into sustainable investments: Supporting companies in aligning business strategies with the EU Taxonomy. Note: Only companies with a turnover above €450 million are required to report Taxonomy information.
• Climate risk assessments: Evaluating climate-related risks and opportunities to help companies prepare for evolving regulations.
• Assessing well-being in buildings: Understanding the physical characteristics of a building that impact employee health and well-being.

Thanks to Deerns’ technical expertise, we help real estate companies, airports, healthcare institutions, and data centres gain valuable insights that support them in aligning with the environmental aspects of CSRD while also strengthening their sustainability strategies.

Implementing CSRD requires a structured approach where regulations and technical solutions go hand in hand.

By starting now, your company can stay ahead of CSRD requirements, ensuring compliance with environmental and health regulations while enhancing sustainability performance.

Do you need help with CSRD? Contact one of our experts.