European sustainability legislation continues to evolve 

European sustainability legislation is developing rapidly. The Corporate Sustainability Reporting Directive (CSRD) does not stand alone in this regard. Organisations are facing a broader package of European laws and regulations aimed at sustainable and responsible business conduct. 

Due to recent European simplification measures (Omnibus I), the scope and implementation of various sustainability obligations have been adjusted. At the same time, expectations from customers, financiers, investors and other stakeholders remain consistently high: organisations must have insight into their impact on the value chain and the associated risks. 

CSDDD: responsibility in the value chain

The Corporate Sustainability Due Diligence Directive (CSDDD) focuses on very large European companies (with more than 5,000 employees and €1.5 billion global turnover). This directive requires them to identify, prevent, mitigate and – where necessary – remedy negative impacts on human rights and the environment within their activities and value chains. 

Although the CSDDD directly applies to a limited group of very large companies, medium-sized businesses and SMEs will also experience the effects. Large organisations will increasingly request information on human rights, environmental impact, governance and chain risks from suppliers and other business partners. 

What does this mean in practice?

  • Gaining insight into risks related to human rights and the environment
  • Integrating risks into policies, processes and contractual agreements
  • Monitoring performance within the value chain
  • Taking corrective action when negative impact is identified
  • Collaborating more transparently with customers, suppliers and other stakeholders 
  • These developments make chain responsibility increasingly important for organisations of all sizes. 

Making your value chain future-proof

How to implement value chain due diligence.

    EU taxonomy: what counts as sustainable?

    The EU taxonomy provides a common framework for assessing sustainable economic activities. Organisations clarify what portion of their revenue, investments and activities aligns with European sustainability criteria.

    Why is this relevant?

    • Strengthens transparency towards investors and financiers
    • Plays a role in accessing sustainable financing
    • Supports organisations in substantiating sustainability ambitions
    • Forms an important component of European sustainability reporting 

    Future developments: think ahead

    The European sustainability agenda continues to evolve. Organisations will face new expectations around circular business, product responsibility and substantiating sustainability claims. 

    In addition, the European Commission is working on initiatives to accelerate the circular economy and promote the use of secondary raw materials and circular business models. 

    A future-proof sustainability strategy takes these developments into account. Not because legislation already mandates it today, but because customers, financiers and chain partners are increasingly expecting it. 

    How do you stay compliant and credible?

    Sustainability is no longer just about laws and regulations. It is also about trust, risk management and future-proof value creation. 

    We help your organisation integrate sustainability into strategy, processes and decision-making. In doing so, you not only meet current expectations but also build an organisation that is ready for future developments. 

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    Getting started with sustainability in five steps

    From insight to impact in a continuous cycle 

    An effective ESG strategy requires a structured approach in which analysis, choices and execution strengthen one another. 

    Our approach is based on the Future Fit Management Model: a cyclical model in which strategy and execution are continuously refined. This ensures that sustainability goes beyond planning and becomes visible in tangible, measurable results. 

    Who we work for

    We support SME entrepreneurs, medium-sized companies, family businesses and public organisations with sustainability challenges. Whether you are directly affected by European legislation or are facing questions from customers and chain partners: we help you bring clarity, structure and direction. 

    Client cases

    Discover how we support organisations such as Stedin and VodafoneZiggo in strengthening their ESG strategy, reporting and implementation. 

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    The attention to data quality in recent years is paying off. On many subjects, data quality is already in good order, for example regarding CO2 emissions, safety, health and fair business conduct.
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    Since 2022, Van Wijnen has been issuing an annual sustainability report, which increasingly aligns with the upcoming European rules for sustainability reporting.
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    VodafoneZiggo and Impact House of Grant Thornton have been working together on sustainability for five years. VodafoneZiggo aims to halve its environmental impact by 2025.
    Research into four products
    Impact House of Grant Thornton and VodafoneZiggo selected four important products for their research for the business market, products that are often purchased and used.
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