What is the CSRD?
The Corporate Sustainability Reporting Directive (CSRD) is a European directive that requires companies to report transparently and in detail on all relevant ESG themes: Environment, Social and Governance.
The CSRD is an extension of the earlier NFRD, both in the number of companies that must report and in the number of themes. It was transposed into Belgian law at the end of 2024. A core principle is double materiality: a company reports both on its impact on the environment (inside-out) and on the impact of the environment on the company (outside-in).
For companies falling under the directive, the sustainability report must moreover be audited by an external auditor with at least a limited level of assurance (limited assurance), and reporting covers the entire value chain, so also suppliers and customers.
ESRS S1, the social pillar we measure
The technical implementation of the CSRD is laid down in the European Sustainability Reporting Standards (ESRS), developed by EFRAG. Within the social standards, ESRS S1, Own workforce is directly relevant to employer vitality. ESRS S1 covers, among other things:
- Working conditions, job security, wages, collective bargaining, work-life balance, safety and well-being.
- Equal opportunities, equal pay, gender equality and inclusion.
- Respect for human rights, fundamental freedoms and international standards.
Exactly what the VitOScan measures
Job security, safety, well-being and working conditions are exactly the domains of the VitOScan. As a result, one independent measurement immediately provides substantiation for your social reporting.
Does the CSRD apply to your company?
The obligation is being introduced in phases. Large companies that exceed at least two of the following thresholds for two consecutive financial years fall under it: € 25 million balance sheet total, € 50 million net turnover or an average of 250 employees. In addition, specific rules apply to (EU) listed companies and certain non-EU companies.
Non-listed SMEs are currently not directly subject to the CSRD, but are best advised to take it into account. Please note: the legislation is evolving. The European Omnibus package (2025) aims to reduce the burden, among other things by raising the employee threshold (towards 1,000 FTE) and postponing reporting for some waves (stop-the-clock). The final rules are expected in 2026 and will then be transposed nationally.
The impact on SMEs in the value chain
Even if you are not subject to reporting yourself, as an SME you may well receive questions from larger customers, suppliers, investors or banks. Think of a detailed CO₂ calculation, evidence on working conditions or an overview of your diversity and inclusion initiatives.
Belgium built in two protection mechanisms for SMEs: there is no mandatory external assurance for SMEs, and large companies may not request more information than what is included in the VSME standard (the voluntary standard for SMEs). An SME that reports according to the VSME therefore in principle has all the data to meet such requests.
The VitOScan CSRD questionnaire
Want to know where your organisation stands? The CSRD questionnaire of the VitOScan is a structured, expert-designed way to take stock of your CSRD requirements. You get a clear, usable picture of your compliance status, focusing on both your ecological footprint and your social responsibility.
The questionnaire works as a stand-alone inventory, or as part of the full VitOScan measurement and certification package. You get more than a checklist: a detailed analysis and concrete insights to substantiate sustainable improvements.
From compliance to competitive advantage
CSRD compliance is more than a legal obligation: it shows that your organisation is committed to sustainability and attracts investors, employees and customers. Combine the questionnaire with the full VitOScan and work towards the EU Health Certificate, a clear yardstick for sustainable employability and vitality.
How does the VitOReport CSRD help?
The VitOReport is the bridge between your vitality data and your sustainability reporting:
- Translates the measurement results of the VitOScan into substantiation for the social pillar (ESRS S1).
- Provides measured, objective figures on well-being and working conditions, instead of estimates.
- Makes you ready for value chain questions at VSME level.
- Combinable with the full VitOScan and the substantiated methodology.
Source: VLAIO, Flanders Innovation & Entrepreneurship (Enterprise Europe Network Flanders) and EFRAG. CSRD legislation is evolving (Omnibus package 2025-2026); always check the current status. OperaSana provides measurement data and substantiation, no legal assurance or advice.