How to set thresholds when working with the CSRD?

How to set thresholds when working with the CSRD?

Setting thresholds for the Corporate Sustainability Reporting Directive (CSRD) involves establishing criteria for determining whether your company’s sustainability performance meets or falls below defined levels. These thresholds help you identify areas where your company is excelling and areas that require improvement.

 Steps to Setting CSRD Thresholds:

  1. Identify relevant CSRD standards: Review the CSRD and its relevant standards to identify the specific topics or metrics that are most applicable to your company’s industry and operations.
  2. Establish benchmark data: Gather benchmark data from industry peers, regulatory bodies, or sustainability experts to understand the typical or expected ranges of performance for the selected CSRD metrics.
  3. Consider company-specific factors: Evaluate your company’s unique circumstances, such as its size, location, and risk profile, to determine appropriate thresholds that align with your company’s specific context and capabilities.
  4. Align thresholds with strategic goals: Connect the setting of thresholds to your company’s overall sustainability strategy and goals. Ensure that your thresholds are consistent with your ambitions and contribute to achieving your sustainability objectives.
  5. Set thresholds for different performance levels: Consider establishing multiple thresholds to differentiate between different levels of performance, such as ‘good,’ ‘amber,’ and ‘red.’ This will provide a more nuanced understanding of your company’s sustainability standing.
  6. Review and update thresholds regularly: Regularly review and update your CSRD thresholds as your company’s sustainability performance evolves, industry benchmarks change, and new regulatory requirements emerge.

 Considerations for Setting CSRD Thresholds:

  1. Data availability: Ensure that you have access to reliable and consistent data to assess your performance against your established thresholds.
  2. Stakeholder engagement: Involve relevant stakeholders, such as employees, investors, and communities, in the process of setting CSRD thresholds to incorporate their perspectives and concerns.
  3. Transparency and communication: Clearly communicate your CSRD thresholds and the rationale behind them to stakeholders to promote understanding and accountability.
  4. Balance between ambition and feasibility: Set thresholds that are ambitious yet achievable, considering your company’s current capabilities and resources.
  5. Continuous improvement: Use CSRD thresholds as a starting point for continuous improvement, striving to raise your performance levels over time.

By following these steps and considerations, you can establish effective CSRD thresholds that guide your company’s sustainability journey, track progress, and identify areas for enhancement. Remember that thresholds are not static; they should evolve as your company’s sustainability performance and the broader sustainability landscape change.


This user-frirendly guideline is co-created by ESG Forum’s members.

How to make top management understand that the CSRD demands more resources across the organization?

How to make top management understand that the CSRD demands more resources across the organization?

Convincing management to allocate more resources towards complying with the Corporate Sustainability Reporting Directive (CSRD) requires a clear and compelling presentation of the benefits and implications of the directive. Here’s a step-by-step approach to effectively convey the need for additional resources:

  1. Understand the CSRD’s Impact on Your Organization: Thoroughly grasp the specific requirements and implications of the CSRD for your organization. Identify the areas where the CSRD will require additional efforts and resources.
  2. Quantify the Resource Needs: Estimate the additional resources needed to comply with the CSRD, including staffing requirements, technology investments, and training expenses. Provide detailed breakdowns of resource needs for each affected department or function.
  3. Highlight the Benefits of Compliance: Emphasize the long-term benefits of CSRD compliance, such as enhanced reputation, improved risk management, increased stakeholder engagement, and potential cost savings.
  4. Present a Risk-Based Approach: Emphasize the potential risks of non-compliance, such as financial penalties, reputational damage, and loss of investor confidence. Propose a risk-based approach to resource allocation, prioritizing areas with the highest potential impact.
  5. Align with Strategic Goals: Demonstrate how CSRD compliance aligns with your organization’s overall strategic goals and objectives. Show how investing in CSRD can contribute to long-term growth and sustainability.
  6. Tailor Your Presentation to Management: Understand the priorities and concerns of your management team. Tailor your presentation to address their specific interests and concerns, using language that resonates with their perspective.
  7. Provide Data and Evidence: Support your arguments with relevant data, case studies, and industry benchmarks. Use compelling visuals and examples to illustrate the impact of CSRD compliance.
  8. Address Potential Objections: Anticipate potential objections or concerns from management and prepare clear responses. Address cost considerations by highlighting long-term savings and competitive advantages.
  9. Propose a Phased Implementation Plan: Outline a phased implementation plan that demonstrates a thoughtful and strategic approach to resource allocation. Prioritize critical areas initially and gradually expand resource allocation as compliance progresses.
  10. Seek Collaborative Solutions: Involve management in the decision-making process and seek collaborative solutions to address resource needs. Encourage their input and feedback to foster a sense of ownership and shared responsibility.

By effectively communicating the resource needs and benefits of CSRD compliance, you can gain the necessary support from management to successfully implement the directive and reap its long-term advantages. Remember to tailor your approach to your specific organization’s culture, priorities, and decision-making processes.


This user-frirendly guideline is co-created by ESG Forum’s members.

What to prepare on CSRD before engaging in a dialogue with your accountant?

What to prepare on CSRD before engaging in a dialogue with your accountant?

Here are some things to prepare for a dialogue with your accountant about the Corporate Sustainability Reporting Directive (CSRD):

1. Understand the CSRD

Before discussing the CSRD with your accountant, it’s essential to have a basic understanding of the directive. Familiarize yourself with the key requirements, reporting standards, and timelines for implementation. This will help you ask informed questions and engage in a productive discussion.

2. Gather relevant information

Collect any relevant information related to your company’s sustainability performance. This may include sustainability reports, environmental impact data, social responsibility initiatives, and governance policies. Having this information readily available will help your accountant assess your current compliance with the CSRD and identify areas for improvement.

3. Identify potential challenges

Anticipate any challenges your company may face in complying with the CSRD. This could involve gathering data from various sources, ensuring data integrity, or integrating sustainability reporting into existing processes. Discuss these challenges with your accountant to develop strategies for overcoming them.

4. Seek guidance on specific reporting requirements

The CSRD introduces new reporting requirements for large companies, including disclosure of environmental, social, and governance (ESG) metrics. Consult with your accountant to understand how these requirements apply to your company and how you can effectively incorporate them into your reporting process.

5. Discuss compliance strategies

Work with your accountant to develop a comprehensive compliance strategy for the CSRD. This may involve implementing new data collection procedures, adopting sustainability reporting software, or seeking external expertise. Your accountant can provide valuable insights and recommendations tailored to your company’s specific needs.

6. Establish a timeline for implementation

The CSRD has phased-in reporting deadlines for different company sizes. Determine when your company’s reporting obligations begin and create a realistic timeline for implementing the necessary changes. Your accountant can assist you in setting achievable milestones and tracking progress.

7. Seek ongoing support

The CSRD is an evolving directive, and new requirements or interpretations may emerge over time. Maintain regular communication with your accountant to stay updated on the latest developments and ensure ongoing compliance.


By following these steps, you can prepare effectively for a dialogue with your accountant about the CSRD and gain valuable guidance on implementing this important directive. Remember, your accountant is a trusted advisor who can help navigate the complexities of sustainability reporting and ensure your company’s compliance with the CSRD.

This user-frirendly guideline is co-created by ESG Forum’s members.

Klappir og CSR Forum går sammen om at belyse fremtidens krav til ESG-data, IT-infrastrukturer og systemer

Klappir og CSR Forum går sammen om at belyse fremtidens krav til ESG-data, IT-infrastrukturer og systemer

Flere af vores medlemmer kender allerede Klappir, som en dygtig samarbejdspartner med fokus på datakvalitet og nøjagtighed, der giver en pålidelig og transparent måde at måle og styre arbejdet med ESG.


Hvorfor Klappir?

Særligt det faglige fokus på integrationen af; ESRS, due diligence og Scope 1, 2 , 3 på tværs af værdikæden, i sine systemer, gør Klappir til en oplagt CSR Forum sponsor og en dygtig samarbejdspartner. En partner der kan være med til at belyse fremtidens krav til ESG-data, IT-infrastrukturer og systemer, hvilket er et tema der fylder mere og mere blandt vores medlemmer – særligt qua udrulningen af CSRD”, udtaler CSR Forums sekretariatsleder Bibi Kristiansen.


Hvorfor CSR Forum?

”I Klappir ser vi en stor værdi i at samarbejde med en ledende aktør på på ESG-området, da vi gerne vil indgå i et stærkt fagligt fællesskab med engagerede medlemmer fra de mest innovative virksomheder i Danmark. Vi håber med samarbejdet at kunne bringe yderligere værdi via dialog og faglige inputs, herunder best practice cases”, siger Martin Kahl, Leader of Partnerships, Klappir.


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  • Samarbejdet og sponsoratet løber over 12 måneder
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CSR Forums sponsorpolitik

CSR Forums sponsorpolitik

Foreningen CSR Forum er, mere end nogensinde, blevet en væsentlig og relevant aktør for de nøglepersoner, der til dagligt driver den bæredygtige transformation i virksomhederne.

For at styrke vores kapacitet, så vi fortsat bedst kan betjene og fagligt understøtte vores mange passionerede medlemmer, i en tid med vokseværk, og samtidig holde kontingentet i den lavere ende, har vi besluttet os for at lancere et nyt foreningssponsorat.

På lige fod med andre foreninger giver vi dermed vores medlemmer, deres virksomheder og andre relevante partnere en mulighed for, at støtte den gode sag og samtidig få tilført en værdiskabende og meningsfuld branding-værdi.




  • I CSR Forum betragter vi samarbejdet med virksomheder og organisationer som en god mulighed for gensidig inspiration til gavn for begge parter. Samarbejdet giver foreningen mulighed for at gennemføre aktiviteter på en måde og i et omfang, der ellers ikke ville være mulig
  • CSR Forums sponsorpolitik skal sikre klare retningslinjer for samarbejdet med virksomheder og organisationer, der ønsker at sponsorere foreningen
  • Et sponsorat defineres som en relation, der mod betaling giver sponsor mulighed for at synliggøre sig via CSR Forums medlemsaktiviteter og kommunikationskanaler


Retningslinjer for indgåelse af sponsoraftaler:


1. Skriftlige aftaler

  • Der skal indgås skriftlige aftaler, der nøje beskriver formål, indhold, arbejdsfordeling, økonomi, aftalevarighed samt øvrige forpligtelser for begge parter

2. Valg af sponsorer

  • Sponsorerne skal repræsentere organisationer og virksomheder med et brand, der ikke strider mod CSR Forums formålsparagraf og samtidig bidrager til medlemmernes faglige udvikling

3. Indflydelse

  • En sponsor må ikke have bestemmende indflydelse på CSR Forums foreningspolitiske virke og faglige retning


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