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.