Webinar recap: ‘CSRD and carbon: From challenge to success’
CSRD reporting requirements are complex, shifting geopolitics are not helping, and collecting the right data is a major effort. How can organisations address these challenges and turn CSRD and carbon measurement into success? That was the central question in our recent webinar. Around 150 participants from various sectors joined to gain valuable insights. Inge Westerink (CFP Green Buildings), Janine Roelofs (UTS Nederland), Bas van Twillert (Alpina Group), and Hans Nooter (Alliander) shared their practical experiences and best practices. Missed the webinar? Here is a full recap.
Creating value through CSRD
Inge Westerink, Senior Sustainability Consultant at CFP, opened the session by debunking a common myth: sustainability is not expensive. On the contrary, when implemented effectively, it creates value. Research and business cases increasingly show that proper integration of CSRD and carbon reporting leads to financial benefits and improved efficiency.
Carbon reporting can be a key lever for addressing three major challenges that CEOs are expected to face in 2025:
- Economic uncertainty. Carbon measurement helps identify areas for efficiency and reduces exposure to risk.
- Labour shortages and talent retention. Younger generations want to work for companies that contribute to a greater purpose. Carbon reporting supports purpose-driven workplace culture.
- Geopolitical instability. Disruptions in supply chains are becoming more common. Insight into your carbon footprint allows you to respond effectively when issues arise.
The influence of shifting geopolitics
Geopolitical tensions are playing an increasingly significant role. With policy changes occurring both nationally and internationally, many companies are asking: “What exactly are we required to do?” A proposal to revise CSRD (known as the Omnibus amendment) is already under discussion. It may result in delays and lighter reporting obligations.
Uncertainty regarding regulatory expectations can lead to inaction. Data collection and reporting require considerable time and effort, and organisations are understandably hesitant to invest in something that may soon change.
Nevertheless, Bas from Alpina emphasised: “If you are intrinsically motivated to become more sustainable as a company, you will continue regardless. You want insight into your carbon impact so that you can take action. In fact, a delay in mandatory reporting might actually create room for organisations to implement real change.”
He added that investor interest in sustainability remains strong: “For years now, our investors – both national and international – have prioritised environmental impact alongside financial performance.”
Scope 3: The toughest challenge
The panel also addressed one of the most challenging aspects of CSRD: Scope 3 emissions. These cover indirect emissions from upstream and downstream activities, such as those within a company’s supply chain. Gathering accurate data from suppliers is often difficult.
Janine, from UTS Nederland, explained: “As a moving company, we are increasingly asked to report carbon data per moving job. That means gathering information from suppliers – for example, the producer of our cardboard boxes or our packing materials. Some suppliers have their data well organised and are transparent. Others make it far more difficult to obtain the necessary information.”
Bas noted that for Alpina, a financial services provider, the majority of their footprint falls under Scope 3: “It is difficult to define and measure what exactly falls within Scope 3. We have also seen differing interpretations by auditors. Due to the complexity, we decided to work with an external partner – and I highly recommend doing the same.”
Hans from Alliander highlighted another challenge: “Transitioning from GRI to CSRD required us to completely reassess our materiality and adopt a new approach to climate data. That was a very time-intensive process.” At the same time, he recognised new opportunities: “Instead of two colleagues reviewing spreadsheets in an office on a Friday afternoon, you now have a reason to speak with your suppliers. That opens up new possibilities. When you engage externally, positive results can follow. That is the real added value.”
Best practices
From challenge to success: what are the key factors? The webinar highlighted several best practices.
One of the key facilitators of successful data collection is getting your people involved. For UTS, this was one of the greatest challenges. How did they succeed? Janine explained:
“By emphasising the end result, people begin to see the value of the measurements and reporting. It requires some lobbying, but once that is done, everyone is willing to contribute their small part to the information supply. After all, they will also benefit from that shared goal in the future.”
You need your people not only to report, but also to drive change. As Bas explained:
“Where reporting ends and real action begins, that is where leadership begins in our view. The CSRD requires insight and reporting, but very little in terms of actual results. A good and thorough CSRD report does not necessarily mean that you are making an impact. You want your people to be engaged and for ambassadors to emerge, people who genuinely think about reducing your carbon footprint. If you want to be a true frontrunner, you must implement changes, both small and large.”
Hurdles to overcome for successful data collection
The CSRD requires a large amount of data. That much is clear. Based on experience, experts identified two main hurdles they had to overcome in order to get the data collection process started.
The first was moving away from older reporting standards. Many companies have already produced sustainability reports in recent years, sometimes based on other frameworks. Hans shared his experience: “At Alliander, we really had to let go of the GRI. Our previous reporting was based on that standard, and the CSRD essentially required a complete restructuring of our data. That made things more complex at first.”
Janine stressed that it is important not to underestimate data collection when you are just getting started: “Collecting all the required data is a considerable amount of work, and it is important to begin early. My tip is to ensure there is 100 percent clarity from the outset about what data is needed. Confusion can arise quickly. For example, when we requested data on waste, one branch only submitted figures for their own waste, while another also included customer waste. You want to avoid these kinds of inconsistencies, which means you need to give very clear instructions during the data collection process.”
Ready for success
With a wealth of valuable insights and immediately applicable tools, Simone Tabor, Managing Partner at CFP, concluded the webinar. Regardless of how geopolitical developments and legal obligations evolve, the speakers were in full agreement: it does not need to matter. Reporting on carbon is undoubtedly complex, but at the same time, it offers many opportunities to create value and to build a future-proof business.
