CSRD

CSRD stands for Corporate Sustainability Reporting Directive. It is a European directive that requires certain companies to report in a structured way on their environmental, social, and governance (ESG) performance and impacts.

What must companies report?

CSRD requires companies to disclose information about:

Reporting must follow the European Sustainability Reporting Standards (ESRS).

Double Materiality

A key concept within CSRD is double materiality:

1. Impact materiality: How does the company affect people, society, and the environment?
2. Financial materiality: How do sustainability issues affect the company’s financial performance and business model?

Companies must assess and report both perspectives.

Why is CSRD important?

The objective of CSRD is to improve the quality, comparability, and reliability of sustainability information.

Investors, customers, regulators, employees, and other stakeholders can use this information to evaluate a company’s sustainability performance.

Relevance for the enamelling industry

For manufacturers and suppliers in the porcelain/vitreous enameling industry, CSRD may involve reporting or providing data related to:

• Energy consumption of furnaces and drying systems
• Greenhouse gas emissions
• Waste reduction and recycling
• Raw material sourcing
• Supply chain sustainability performance
• Health and safety indicators

Even companies that are not directly subject to CSRD may receive sustainability questionnaires from larger customers that are required to comply.

Practical implications

For companies in the enamelling sector, CSRD should be viewed not only as a compliance requirement but also as an opportunity to:

• Demonstrate sustainability performance to customers
• Improve energy and resource efficiency
• Strengthen supply chain relationships
• Support business development and tender opportunities

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