Impact of the CSRD on Marketing and Communication Professionals

The CSRD (Corporate Sustainability Reporting Directive) is a new European directive that requires companies to publish detailed reports on their sustainability performance and on ESG (Environmental, Social, and Governance) criteria. Its goal is to enhance transparency regarding companies’ environmental and social impact.

The CSRD mandates that companies integrate sustainability criteria into their financial reports, highlighting their environmental, social, and governance impact. This applies to all large companies and some SMEs starting in 2024-2025, with a standardized reporting framework. It affects large companies and publicly listed SMEs.

The criteria for 2024 are: more than 500 employees, over €50M in turnover, or more than €25M in total assets.

In 2025, the CSRD will become mandatory for companies with over 250 employees.

1. Increased transparency: Advertisers will need to demonstrate that their marketing and advertising efforts are aligned with sustainability goals, which can strengthen brand reputation but also be closely monitored by regulators and the public.

2. Campaign evolution: Campaigns will need to incorporate sustainability elements and reflect responsible values. Companies will need to avoid greenwashing (misleading environmental claims).

3. Choosing media partners: Companies will need to collaborate with media and platforms that comply with ESG criteria to ensure consistency with their own sustainability strategy.

4. Measuring environmental impact: Media and advertising investments will need to be evaluated based on their environmental impact (CO2 emissions linked to campaign distribution, digital footprint, etc.).

CSRD encourages a rethink of media, marketing, and advertising strategies by incorporating sustainability criteria while emphasizing authentic and transparent communication. A solution like DK’s carbon measurement and management tool for communication campaigns becomes key in this context.