The CSRD and Regulatory Requirements as Challenges for Small and Medium-Sized Enterprises

Some companies, particularly medium-sized firms like csi entwicklungstechnik, are facing uncertainty due to the latest regulatory developments surrounding the Corporate Sustainability Reporting Directive (CSRD). csi is addressing this situation with a forward-looking, structured sustainability management approach that considers regulatory requirements and the expectations of customers, business partners, and other stakeholders.

Creating Transparency Through Systematic CO₂ Tracking

csi began collecting and analyzing relevant sustainability data at an early stage, regardless of formal reporting requirements. This includes the measurement and accounting of CO₂ emissions and the integration of continuous CO₂ tracking into digital systems. This data foundation allows for a transparent and consistent evaluation of the company’s environmental impact and lays the groundwork for potential future mandatory reporting.

"We have identified the key levers and have already made measurable progress, from reducing energy consumption to electrifying our vehicle fleet. This demonstrates that we are on a clear and robust path to achieving our climate neutrality goal by 2035.”
csi Sustainability Manager Tamara Arnold

ESRS, key performance indicators, and materiality analysis

In preparation for a potential CSRD requirement, csi has defined key performance indicators based on the European Sustainability Reporting Standards (ESRS). Additionally, a two-stage materiality analysis was conducted. This analysis was reviewed and optimized using previous years’ data. This approach ensures continuity while guaranteeing alignment with new regulatory requirements.

Concrete measures are driving decarbonization forward

A key goal of csi’s sustainability strategy is to achieve climate-neutral operations by 2035. Specific decarbonization measures have been identified to reach this goal, including those related to energy consumption, mobility, and processes. We use green electricity at all csi locations, and our consumption of it has decreased by 15.7% over two years. We have optimized fleet management for greater efficiency, and electrification has increased by 125% compared to 2023. Additionally, we have introduced incentive programs to promote sustainable mobility solutions for employees.

Tamara Arnold
Tamara Arnold

Sustainability Manager

Sustainability in Corporate Culture and Internal Communication

At the same time, csi has further developed its sustainability communications strategy. The internal sustainability page serves as a central information platform that promotes transparency and awareness within the company. Sustainability is an integral part of the corporate culture, incorporated into decision-making processes and daily operations. 

Strong partnerships are based on reliable ESG data

With this comprehensive approach to sustainability management, csi can support transparent supply chains and respond flexibly to various ESG inquiries. csi can provide customers and business partners with reliable sustainability data at any time, whether in response to CSRD-related requirements, bank inquiries, or supplier evaluations.

By doing so, csi is proactively positioning itself as a reliable partner in an increasingly sustainability-driven market environment, as well as a company that takes responsibility and shapes future viability, even in times of legal uncertainty.

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