CSRD reporting software
Prepare for the upcoming EU CSRD reporting and disclosure requirements with IBM Envizi.
Prepare with the CSRD eBook
Illustration depicting ESG reporting frameworks
Get ready for the CSRD with IBM Envizi

Collect, manage and report on your ESG data with IBM Envizi. Trusted globally by companies for over a decade.

IBM Envizi has been making it easier for companies to compile, review and report on large volumes of ESG data for major international reporting frameworks such as SASB, TCFD, the UN SDGs and GRI. 

We support the European Sustainability Reporting Standards (ESRS) as a managed framework to help companies comply with the EU Corporate Sustainability Reporting Directive (CSRD) alongside all other reporting frameworks IBM Envizi currently serves. 

Get started with the CSRD guide
ESG disclosures start as early as 2025 for some companies

Talk to us about how to start preparing your data now.

Resources to prepare for CSRD

eBook and guide

Meeting CSRD requirements with IBM Envizi

The CSRD will require companies to report against the ESRS. Many of the disclosures required under ESRS are data intensive and will require companies to bring together thousands of data points to fulfill these disclosures.

This is how CSRD reporting software from IBM Envizi can help you meet your disclosure requirements.

Build a single, auditable ESG data record

Capture and manage data to support ESRS environmental disclosures, including GHG emissions, energy, waste, water, and recycling. Compile social and governance metrics and statements in IBM Envizi.

Calculate your GHG emissions

Functionality to support the calculation and reporting of Scope 1, 2 and all fifteen categories of Scope 3. IBM Envizi leverages AI and embedded emission factor libraries to accelerate Scope 3 calculation. 

Disclose ESG metrics for reporting

ESRS framework questions are embedded in IBM Envizi,  along with workflow tools to ensure you stay on track to deliver on your reporting commitments.

Preparing for CSRD

ESG disclosures start as early as 2025 for some companies. These resources have been designed to help companies prepare today, ahead of upcoming CSRD compliance requirements.

Guide to the EU CSRD
Downloadable eBook on the EU CSRD covering compliance, reporting requirements, key dates and more.
What is the CSRD?
Article explaining why the CSRD was introduced, compliance requirements, CSRD vs. the NFRD, and penalties for non-compliance.
What does the CSRD mean for Executives?
The paper will discuss the various compliance requirements and the challenges the CSRD poses for the C-Suite, heads of sustainability and boards of directors.
In this video we explain what ESG data is, what makes it so different from other data sets, and what to consider when you capture, manage and report on ESG data.
Who needs to comply with the CSRD? Prepare for compliance with the CSRD eBook Companies that already report to NFRD

Large listed banks, insurance and large companies already reporting under the Non-Financial Reporting Directive (NRFD).

Companies listed in the EU

All companies and their subsidiaries listed on EU regulated markets.

Large private companies

Large, private EU companies.

Non-EU companies doing business in the EU

Non-EU companies with significant business in the EU.  

Disclosure requirements start soon

For some companies, disclosure requirements start as early as 2025.

Penalties for non-compliance 

Non-compliance can result in financial and administrative penalties.

CSRD frequently asked questions

Who needs to comply with the CSRD?

Large listed organizations, or undertakings

Any companies listed on an EU-regulated market exchange—except for ‘micro undertakings’ that fail to meet two of the following three criteria on consecutive balance sheet dates:

  • at least EUR 350,000 in total assets

  • at least EUR 700,000 in net turnover (revenue)

    at least 10 employees (average) throughout the year

Companies already reporting under NFRD

EU-based large undertakings, listed or not

These include any listed or non-listed companies that meet two of the following three criteria on any two consecutive balance sheet dates:

  • at least EUR 20 million in total assets

  • at least EUR 40 million in net turnover

  • at least 250 employees (average) during the year.

‘Third-country’ undertakings

EU subsidiaries of of non-EU parent companies, with annual EU revenues of at least EUR 150 million in the most recent two years, and also own:

  • a large EU-based undertaking, or

  • an EU-based subsidiary with securities listed on an EU-regulated market exchange, or

  • an EU branch office with at least EUR 40 million in net turnover.

What are the key dates for the CSRD?
  • Through 2024: requirements will be phased in after EU law is implemented into national law of EU member states
  • January 1, 2024: effective date for law that will require companies that are already subject to NRFD to report on 2024 data (2025 year)
  • January 1, 2025: effective date for the law that will require other large EU companies to start reporting (2026 reporting year)
  • January 1, 2026: effective date for the law that will require listed small-to-medium enterprises to commence reporting
  • January 1, 2028: effective date for the law when CSRD will apply for third-country companies (reporting year 2029)
Wich categories are covered in the CSRD requirements?


  • Scope 1, 2, 3 emissions
  • Climate risks
  • Pollution, biodiversity and ecosystem impacts


  • Human rights
  • Biodiversity
  • Working conditions, EHS (environment, health and safety)


  • Board diversity
  • Ethics and corruption
  • Stakeholder engagement


  • General principals, strategy, governance and materiality assessment
What does double materiality mean in the CSRD?

All companies need to report general disclosures. For the topical standards, companies will only need to report on standards that are material. Reporting companies will need to conduct a 'double materiality' assessment to understand both how a company's operations impact people and the environment, and how sustainability-related developments impact the company.

Verdantix names IBM a leader in ESG Reporting and Data Management Software

Read the Verdantix "Green Quadrant: ESG Reporting and Data Management Software 2023" report.

Download report

Supporting our disclosures with robust ESG data is non-negotiable. Sustainability Advisor Growthpoint Properties
Prepare for CSRD compliance today  

Talk to us for a conversation of your planned CSRD reporting strategy, and how CSRD reporting software can help you achieve your upcoming disclosure requirements.

Prepare with the CSRD eBook
More ways to explore Research: IBM named a leader in ESG reporting and data management software Article: What are ESG frameworks? Article: How CEOs are forging paths to sustainability Report: The power of AI with sustainability Report: The ESG data conundrum Subscribe for updates