Our services
Regulatory Compliance & ESG Reporting
On the Record
The CSRD is live. While mandatory obligations now focus on the largest companies, the ripple effect reaches far wider, through supply chains, investor expectations, and client requirements. Whether you report by obligation or by choice, the standard has been set.
The CSRD is not coming. It is here. Mandatory obligations now target roughly 5,000 of Europe's largest companies, but the standard they set is becoming the baseline for everyone. Audited sustainability disclosures, verifiable data, documented methodology, evidence-backed claims. This is not a communication exercise. It is a compliance obligation with audit consequences, and a market expectation for the rest.
Key Takeaways
- Following the 2026 Omnibus reform, mandatory CSRD reporting applies to companies with 1,000+ employees and €450M+ in annual turnover (both criteria must be met).
- Reports follow ESRS standards with double materiality, covering impact on the world and financial risks to the business.
- Scope 3 pressure extends the obligation: your largest clients need your ESG data for their own reports. Companies with fewer than 1,000 employees now have the legal right to refuse data requests that go beyond the voluntary VSME standard.
- Bleen takes you from raw data to auditable report in six to twelve weeks: scoping, data architecture, report production, and audit preparation.
What Is ESG Reporting and Why Is It Regulated?
ESG reporting is the process of measuring, disclosing, and communicating your company's performance on environmental, social, and governance criteria. It used to be voluntary. Under the CSRD (Corporate Sustainability Reporting Directive), it is now mandatory for companies meeting specific size thresholds in the EU.
The reporting follows the ESRS (European Sustainability Reporting Standards), which define what you must disclose: climate targets, workforce conditions, governance structures, due diligence processes, and more. The standards require double materiality assessment, meaning you report both on how your business affects the world and how sustainability risks affect your business.
This is not a communication exercise. CSRD reports are subject to limited assurance audits (moving to reasonable assurance by 2028). The data must be verifiable. The methodology must be documented. The claims must be backed by evidence. Companies that treat ESG reporting as a marketing opportunity will get caught by auditors or regulators.
Why Does ESG Reporting Compliance Matter Now?
Timing is the first answer. Following the 2026 Omnibus reform, mandatory CSRD reporting applies to large companies meeting both thresholds (1,000+ employees and €450M+ turnover) for fiscal year 2027, with first reports due in 2028. If you are in scope, the clock is running.
Penalties are the second. Non-compliance with CSRD carries financial sanctions that vary by member state. Belgium, France, and Germany have all transposed the directive with enforcement mechanisms. Beyond fines, a failed or incomplete report damages credibility with investors and clients.
Scope 3 pressure is the third. Even if your company is not directly subject to CSRD, your largest clients probably are. They need ESG data from their value chain. Companies with fewer than 1,000 employees now have the legal right to refuse data requests beyond the voluntary VSME standard — but structured, auditable data remains a commercial advantage. If you cannot provide it, you risk becoming a liability in your clients' reporting. That translates into lost contracts.
The positive case is access to capital. Green bonds, sustainability-linked loans, and ESG-screened investment funds all require credible reporting. A clean ESG report opens doors that a vague sustainability page on your website cannot.
How Bleen Manages Your ESG Reporting
We take you from raw data to auditable report. The process covers four phases.
Phase 1: Scoping and gap analysis. We assess which ESRS standards apply to your company based on your double materiality assessment. We map your existing data sources against disclosure requirements and identify what is missing, what is unreliable, and what needs new collection processes.
Phase 2: Data architecture. We set up or refine your data collection system. This means defining who collects what, in which format, at what frequency. We work with your finance, HR, and operations teams to build collection routines that produce auditable data without creating parallel workstreams.
Phase 3: Report production. We draft the sustainability disclosures following ESRS structure: general disclosures (ESRS 2), environmental standards (E1 to E5), social standards (S1 to S4), and governance standards (G1). Each section includes narrative, quantitative data, and methodology notes. We integrate with your annual report if required.
Phase 4: Audit preparation. We prepare the audit file: data trails, methodology documentation, source verification. We brief your team on what the auditor will ask and how to respond. We stay available during the audit process for clarification.
Who Needs ESG Reporting Support?
Companies already in the first wave of CSRD: large enterprises with more than 1,000 employees and over €450M in revenue, currently producing their first or second report and finding the ESRS requirements more demanding than expected.
Companies approaching the 2028 deadline. The revised CSRD applies to all large companies meeting the new thresholds for fiscal year 2027, with first reports due in 2028. Early preparation is the difference between a smooth process and a last-minute scramble.
Non-EU companies with substantial European operations. The CSRD extends to third-country groups generating more than €450M in EU turnover, with an EU subsidiary or branch exceeding €200M in EU revenue. The reporting requirements are the same.
Companies that already report voluntarily (GRI, UN Global Compact) but need to upgrade to CSRD compliance. The frameworks overlap, but ESRS has specific requirements that GRI alone does not cover.
What Bleen Brings to ESG Reporting
We have produced CSRD-compliant reports for companies across manufacturing, services, and finance. We know where the common data gaps are and how to close them without building a bureaucracy.
Our approach is practical. We do not produce a 300-page document that nobody reads. We produce a report that meets every ESRS requirement, passes audit, and communicates clearly to stakeholders. Length follows substance, not the other way around.
We train your teams during the process. By the second reporting cycle, your internal capacity should be strong enough to reduce external support. Our goal is to make you autonomous, not dependent.
Typical engagement: three to six months for a first ESG report, depending on data readiness and scope. For companies already reporting voluntarily, we can move faster. For full CSRD compliance with audit preparation, we plan for six to twelve months.
They transformed with Bleen
Infrabel: Deepening Materiality Through Internal Consultation
Lorem ipsum dolor sit amet, consectetur adipiscing elit, sed do eiusmod tempor incididunt ut labore et dolore magna aliqua. Ut enim ad minim veniam, quis nostrud exercitation ullamco laboris nisi ut aliquip ex ea commodo consequat. Duis aute irure dolor in reprehenderit in voluptate velit esse cillum dolore eu fugiat nulla pariatur.
Elia: Selecting a CSRD Reporting Platform for Grid Operations
Lorem ipsum dolor sit amet, consectetur adipiscing elit, sed do eiusmod tempor incididunt ut labore et dolore magna aliqua. Ut enim ad minim veniam, quis nostrud exercitation ullamco laboris nisi ut aliquip ex ea commodo consequat. Duis aute irure dolor in reprehenderit in voluptate velit esse cillum dolore eu fugiat nulla pariatur.
SNCB: From GRI Baseline to CSRD-Ready Reporting
Lorem ipsum dolor sit amet, consectetur adipiscing elit, sed do eiusmod tempor incididunt ut labore et dolore magna aliqua. Ut enim ad minim veniam, quis nostrud exercitation ullamco laboris nisi ut aliquip ex ea commodo consequat. Duis aute irure dolor in reprehenderit in voluptate velit esse cillum dolore eu fugiat nulla pariatur.
Get your ESG reporting right the first time
Book a scoping call. We will assess your CSRD readiness and map the reporting process.