CSRD is not a report - it's an operations project

What is CSRD really?

As a lawyer, I see it as a fascinating directive — a legal framework that finally brings structured transparency to the three pillars of ESG: environmental sustainability, social responsibility and governance. It forces companies to look beyond financial results and to examine how they operate, whom they work with and what impact they create along the entire value chain.

From the perspective of a certified CSRD Sustainability Manager, CSRD means something even bigger: a need for a completely new strategy inside organisations. It is no longer about adding another document to the annual report — it is about changing how decisions are made, how risks are assessed and how processes are designed.

But wearing my compliance officer and project manager hat, I have learned one thing very quickly:

CSRD is primarily the ability to see the whole picture in a long-term perspective.

And this is where reality hits. The directive itself has significant technical gaps. Requirements change, interpretations evolve, and the European legislator often seems undecided about the final shape of certain rules. Companies expect clear checklists — and instead receive moving targets.

In practice, most “gaps” are not missing numbers. They are missing workflows.

• Who collects the data?

• Who validates it?

• Who decides?

• Who is ultimately responsible?

Too often these questions have no clear answer. Internal policies are not written, existing processes are not documented, and responsibilities are blurred between departments.

That is why I believe:

CSRD is not a report. It is a new lens on existing processes and on how a company actually works.

This can be confusing and demotivating — especially for teams that expected a purely reporting exercise. I created CUP – Compliance Under Pressure to talk about exactly this messy, practical side of ESG implementation: beyond templates, buzzwords and glossy presentations.

Here I will share experiences from real projects, analyse regulatory changes and discuss how to turn CSRD from a legal obligation into a useful management tool.

What is the biggest challenge in your CSRD implementation?

• Missing Data
• Missing workflows & responsibilities
• Unclear regulatory requirements