CSRD – New Sustainability Reporting

CSRD – what it is and how active EHS legislation monitoring assists in fulfilling CSRD obligations?

Themes in Sustainable Development

Legislation-based (Mandatory)

  • CSRD – Corporate Sustainability Reporting Directive: A directive aimed at enhancing transparency and comparability of corporate sustainability reports covering environmental, social, and governance (ESG) aspects.
  • EU Taxonomy: A classification system introduced by the EU to identify sustainable activities, helping investors and companies make more informed decisions.
  • ESRS: European Sustainability Reporting Standards, comprising 12 detailed standards specifying what needs to be reported for each sustainability dimension.
  • Double Materiality: This involves assessing the current state of a company’s ESG responsibilities, including environmental, social, and governance aspects, along with an economic evaluation. Based on this assessment, ESG impacts that are material to the organization are identified, and future reporting must address these significant aspects per ESRS.


  • GRI: Sustainability Reporting Standards used by large companies to report on sustainability progress over time.
  • ESG: Environmental Responsibility, Social Responsibility, and Good Governance.
  • SBTi: Science Based Targets initiative, which sets scientific-based goals for reducing greenhouse gas emissions to prevent the worst effects of climate change.

CSRD and sustainability reporting – aiming to promote corporate responsibility

The EU’s new directive on corporate sustainability reporting has introduced new dimensions to how companies report on sustainability. The goal is to make corporate sustainability reporting more transparent and uniform. What does this mean in practice for companies, and how can active monitoring of EHS legislation (Environmental, Health, Safety) support the fulfillment of these new obligations?

At the heart of the sustainability reporting requirement is the aim to increase business transparency and openness from a sustainability perspective. The directive requires companies to report in detail on the impacts of their business on the environment and their social responsibilities, such as caring for their staff, and to clearly demonstrate how they manage these aspects.


The importance of monitoring EHS legislation

EHS legislation focuses on environmental protection and the health and safety of workers. It sets specific rules and standards that help companies improve the sustainability of their operations and manage risks.

Active monitoring and reporting of EHS regulations help companies fulfill new sustainability reporting obligations for example by:

  • Risk management: Monitoring EHS legislation strengthens a company’s ability to manage risks related to the environment, health, and safety. Compliance and proactive engagement with these laws create a foundation for demonstrating that a company operates responsibly.
  • Transparency: Transparent reporting on EHS activities builds trust among stakeholders, crucial for maintaining a company’s reputation and investor relations.
  • Continuous improvement: By actively reporting on EHS activities, a company can better identify areas for improvement and opportunities to make its operations more profitable and responsible.

Need help with monitoring EHS legislation, simplifying your sustainability reporting process?

In both EHS legislation monitoring and the new directive, the focus extends beyond mere reporting. It involves understanding impacts and related risks, including financial ones, with the goal of helping companies demonstrate their responsibility and promote sustainable development. Here are some solutions to get started:

  1. Order the Finnish-language CSRD Quick Guide: Get a quick understanding of what CSRD means for your company and the timeline involved. (Ramboll English version is there?)
  2. Explore EHS Compass by Ramboll, a service developed for easy monitoring of EHS legislation: In addition to environmental, occupational health, and safety legislation, the service also includes a sustainability content package to assist you in meeting CSRD requirements.
  3. Embrace the theme and engage your staff in sustainable change: The “Sustainable Development in Business – eLearning” course is an easy, enjoyable, and cost-effective way to get started!
  4. Call, send an email, or use the contact form at the bottom of the page – we are happy to help!

Nina Cross

Product Owner - EHS Compass+358 40 572 4105Finland
HSE services

Niclas Holm

Lead Consultant+46 70 911 99 74Sweden

Caroline Giessing

Consultant+45 51 61 00 51Denmark

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