Sustainability reporting has entered a new phase. Regulations are broadening, standards are becoming more detailed, and businesses are expected to justify their commitments with data and consistency.
At Ergoprolipsis, we work with organizations to understand their obligations and build reporting systems that are clear, verifiable, and aligned with their business model.
Our goal is simple: help you communicate sustainability performance with accuracy and credibility — turning compliance into an organized, value-driven process.
The right reporting approach depends on your structure and exposure:
Understanding your position is the first step toward a tailored compliance plan.
The Corporate Sustainability Reporting Directive (CSRD) is the new EU directive replacing the NFRD. It requires large companies to publish sustainability reports using a single set of standards (ESRS).
The European Sustainability Reporting Standards (ESRS) define how companies disclose performance across environmental, social, and governance dimensions.
It covers large and listed companies, gradually expanding to smaller entities.
A company falls under CSRD if it meets at least two of the following:
⚠ Note: Thresholds are under revision. The EU’s “Simplification Omnibus Package” is expected to raise limits and streamline disclosure requirements by end of 2025.
The Voluntary Sustainability Reporting Standard for SMEs (VSME) helps small and medium-sized enterprises structure their ESG approach with simpler, more proportionate requirements.
Targeted at SMEs aiming to strengthen their ESG standing and prepare for future demands, without disproportionate costs:
Basic Module – concise, introductory level for small businesses
Comprehensive Module – advanced level with KPIs and policies for more mature SMEs
The Global Reporting Initiative (GRI) provides the most widely adopted sustainability reporting framework worldwide.
It offers a consistent, comparable way to communicate an organization’s environmental, social, and governance performance.
GRI follows a modular structure adaptable to different sectors and company sizes:
A well-prepared sustainability report provides:
At Ergoprolipsis, we design a sustainability reporting pathway tailored to your size, sector, and priorities.
