CSRD: constraint or catalyst for performance? Turn your ESG data into a strategic lever with Deveho

By 2025, the management of extra-financial performance, including environmental, social and governance (ESG) criteria, will be essential for all companies. Taking a proactive approach to these new requirements means viewing sustainability as an opportunity for growth rather than a constraint. With Deveho's expertise and appropriate ERP solutions, you can now convert your ESG data into actionable strategic insights.

Sustainability: A New Imperative for Business

From 2025 onwards, the management of non-financial performance will be mandatory for almost 50,000 European companies. The Corporate Sustainability Reporting Directive (CSRD) introduces new transparency rules around environmental, social and governance (ESG) criteria.

However, this regulatory shift represents more than just compliance; it presents a strategic opportunity for companies to stand out, build stakeholder trust and enhance their resilience by committing to a sustainable trajectory.

Why is decarbonisation now a must?

Decarbonisation — cutting carbon emissions and shifting to low-carbon operations — is no longer optional. It is becoming a core pillar of long-term competitiveness.

The numbers* speak for themselves:

• 72% of companies report improved access to financing thanks to ESG reporting.
• 55% have achieved cost savings through tangible climate actions;
• 40% have observed increased employee engagement.

*Source: Sage study.

Deveho‘s expertise in implementing fit-for-purpose ERP solutions can transform ESG data into valuable strategic intelligence.

Understanding the CSRD: What's it all about?

The CSRD (Corporate Sustainability Reporting Directive) is a European directive designed to improve transparency regarding corporate sustainability practices. It replaces the NFRD with much broader requirements.

Who is affected by this regulation?

The CSRD applies to a wide range of economic players, including large companies, listed SMEs and financial institutions operating within the EU, as well as VSMEs through the directive’s extension.

These organisations must produce detailed reports on their environmental, social and governance (ESG) impacts, as well as the sustainability risks that could affect their economic performance.

What are the key obligations?

To comply with the CSRD, companies must significantly strengthen their non-financial reporting. This includes:

• Providing enhanced transparency on environmental, social, and governance (ESG) impacts;
• Implementing reliable, standardised, and traceable data collection processes;
• Assessing double materiality, i.e. analysing both the company’s impact on society and the environment, as well as the impact of sustainability issues on its financial performance;
• Defining and publishing a clear decarbonisation pathway.

This information must be presented in accordance with the European Sustainability Reporting Standards (ESRS) and included in the annual management report.

Omnibus bill: towards a more flexible CSRD?

In response to criticism regarding the directive’s complexity and administrative burden, the European Commission proposed a series of adjustments via the Omnibus bill in April 2025, with the aim of simplification. While this reform proposal still has to be validated by the Council of the European Union, this is generally considered to be a formality.

The aim? To simplify and clarify regulatory requirements while making them more accessible and applicable to businesses.

This project forms part of the European Green Deal and was initiated by the European Commission with the aim of making sustainability reporting more coherent while reducing the administrative burden on companies.

In practical terms, the text consolidates several regulatory adjustments into a single law. In particular, it concerns:

• the CSRD (sustainability reporting),
• the CSDD (duty of care)
• and the green taxonomy (classification of sustainable activities).

By bringing these reforms together in one place, the EU aims to speed up the legislative process and standardise the various obligations placed on companies as part of the ecological transition.

The five main changes proposed are as follows:

1. Postponement of deadlines:
   The reporting obligations for large unlisted companies (Wave 2) have been moved to 2028 (instead of 2026) and those for listed SMEs (Wave 3) to 2029 (instead of 2027).
   ➤ This gives companies an additional two years to prepare.
2. Reduced scope of application:
   The eligibility threshold would be raised significantly: only companies with more than 1,000 employees that meet higher financial criteria (turnover > €50m or balance sheet > €25m) would be affected.
   ➤ This would exclude 80% of the companies initially affected.
3. Less stringent requirements for the value chain.
   The ‘value-chain cap’ would provide reinforced protection and limit data requests to companies with fewer than 1,000 employees, thus avoiding placing excessive pressure on smaller organisations.
4. ESRS standards would be simplified
   Sector-specific standards would be abandoned in favour of a more general and simplified framework focusing on the most relevant quantitative data.
5. Limited assurance would be maintained
   The level of assurance on ESG data would remain permanently limited, with no possibility of moving towards reasonable assurance.

Key points

• The CSRD remains an obligation for large organisations, but its scope may soon be limited.
• ESG reporting remains a strategic lever, even for companies that are not directly affected.
• The Omnibus project provides more time and clarity, but does not eliminate the fundamental requirement for transparency.

Here are some external sources to help you complete your documentation:

In the “portail-rse.beta.gouv.fr ” website:

• VSME : understanding voluntary standards for SMEs:  Click here.
• The CSR Portal offers a personalised course to help you comply with the CSRD. Click here. 

In the “entreprendre.service-public.fr” website:

• Take stock of your company’s situation:  Click here.
• Mandatory declarations linked to Corporate Social Responsibility (CSR)? Click here.

EKYO and Sage X3: the perfect partnership for managing your climate strategy

In order to address this complexity, integrated digital tools are becoming essential. With this in mind, Deveho — integrator and publisher of Sage solutions — offers a practical and pragmatic response in the form of:

✅ Sage X3 or Sage Intacct, powerful ERPs for managing all your operations.

✅ EKYO, a complementary solution dedicated to collecting, analysing and reporting ESG and carbon data.

By integrating EKYO into your existing systems, we can help you:

• Collect your extra-financial data (energy, purchasing, HR, logistics, etc.) automatically.
• Ensure your CSRD compliance.
• Monitor and improve your CSR performance in real time.
• Define a clear and realistic carbon trajectory.
• Transform your regulatory obligations into a competitive advantage.

Deveho: a committed player in sustainable transformation

At Deveho, we don’t see regulatory obligations as obstacles; we see them as real drivers of sustainable transformation. By integrating your ERP system with ESG platforms such as EKYO, we can help you capitalise on this transition.

Quick checklist to help you prepare for CSRD :

• Have you identified your critical ESG data?
• Do you have a tool for collecting and analysing it?
• Is your ERP interoperable with an ESG solution?
• Have you defined your carbon trajectory?
• Are you aligned with ESRS standards?

This checklist will help you quickly assess your level of preparation and prioritise key implementation actions.

Transform your CSRD obligation into a strategic asset today.

Anticipate ESG requirements, align your data with ESRS standards and improve your sustainable, measurable performance.

Contact our experts to ensure that your transition to the new regulations drives innovation and competitiveness: Click here to contact us.