Corporate Sustainability Reporting Directive (CSRD) Pre-Verification

Helping You Meet Sustainability Reporting Standards

To steer financial flows into sustainable activities and accelerate the sustainable transformation, significant changes have been made to improve the accuracy and transparency of organizational reporting of sustainability measures and results.

Modernizing and strengthening the rules under which companies report social and environmental information, the European Union’s Corporate Sustainability Reporting Directive (CSRD) has added the new European Sustainability Reporting Standards (ESRS) framework.
DEKRA offers Pre-Verification services to help you identify gaps and take effective action to ensure compliance with the Corporate Sustainability Reporting Directive (CSRD).

The DEKRA CSRD Pre-Verification at a Glance

Our comprehensive pre-verification helps companies subject to the Corporate Sustainability Reporting Directive (CSRD) ensure compliance with the recently adapted European Sustainability Reporting Standards (ESRS). The adopted standards provide an effective tool for business leaders accurately and transparently documenting their sustainability efforts to highlight responsible best practices and bring added value to their brand.
Covering the full range of environmental, social and governance (ESG) issues, the ESRS provide investors relevant stakeholders information so they can clearly understand proven impacts of companies already receiving or applying for their support. We provide the pre-assessment of your materiality analysis and sustainability reporting so you can identify areas in need of improvement, instill confidence and add credibility to your efforts and validated results. We take a strategic readiness approach allowing you to chart your course and seamlessly execute operations.

Applicable to all companies falling within the CSRD parameters, ESRS requirements will be phased in over time:

  • • From 1.1.2024 (first report in 2025)
    • All companies already covered by the NFRD
  • From 1.1.2025 (first report 2026) - large companies fulfilling at least two of the following metrics:
    • Total assets ≥ 25 mio. €
    • Net turnover ≥ 50 mio. €
    • Employees ≥ 250
  • From 1.1.2026 (first report in 2027) - listed small and medium sized companies (SME)* fulfilling at least two of the following metrics:
    • Total assets ≥ 450.000 €
    • Net turnover ≥ 900.000 €
    • Employees ≥ 10
  • From 1.1.2028 (first report in 2029) - non-EU companies with
    • Net turnover >150 mio. € in the EU and
    • • ≥ 1 listed subsidiary or branch with revenue 40 mio. € in EU
*excluding micro-undertakings
Our CSRD Pre-Verification empowers you to embrace and prepare for the expanding reporting requirements, facilitating seamless synchronization with imminent CSRD standards. We help you make sure you are well-prepared and ready to turn your compliance into a strategic advantage. DEKRA experts are standing by wherever in the world you do business to get you started on your transformative journey to sustainable excellence.