Breaking down the Voluntary CSRD Modules: A Tool for Sustainable SMEs

In today's competitive business world, small and medium-sized enterprises (SMEs) are increasingly recognising the importance of sustainability and corporate social responsibility (CSR). The voluntary Corporate Sustainability Reporting Directive (CSRD) offers SMEs an invaluable tool to structure and present their sustainability information in a clear and effective way. In this article, we will explore in detail the different modules of the voluntary CSRD and how SMEs can use them to strengthen their commitment to sustainability.

1. Core Module: Establishing the Foundations of Sustainability

The core module of the voluntary CSRD sets out the minimum requirements for reporting on sustainability performance. This includes key metrics such as carbon emissions, natural resource consumption, waste management and responsible labour practices. In addition to providing quantitative data, SMEs can include a description of their policies and procedures related to sustainability. For example, an SME could describe its commitment to reducing carbon emissions by implementing energy efficiency practices and investing in renewable energy.

2. Narrative Module (TAP): Communicating Sustainability Policies, Actions and Targets

The narrative module of the voluntary CSRD allows SMEs to share detailed information on their sustainability policies, actions and objectives. This is where SMEs can go beyond basic data and provide a more comprehensive narrative of their commitment to sustainability. For example, an SME could describe how it has implemented a recycling programme at its facilities or how it is working to reduce its carbon footprint throughout its supply chain. By providing this additional narrative information, SMEs can demonstrate their commitment to sustainability in a more comprehensive and persuasive way.

3. Trading Partner Module: Fostering Sustainability in the Supply Chain

The Business Partners module of the voluntary CSRD allows SMEs to report on their commitment to sustainability throughout their supply chain. This includes sharing information on sustainable practices adopted by suppliers and business partners, as well as any positive impact these actions have had on the local community or the environment. For example, an SME could highlight how it works with suppliers that meet rigorous ethical and environmental standards or how it supports local suppliers to reduce carbon emissions associated with the transportation of goods. By completing this module, SMEs can demonstrate their commitment to sustainability at all stages of their value chain.

4. How Grup Carles Can Help You Implement the Voluntary CSRD Modules

At Grup Carles, we understand that implementing voluntary CSRD can seem overwhelming for SMEs. That's why we offer a variety of services designed to help you every step of the way. From selecting the right modules to reporting and continuous improvement, we're here to provide you with the support and guidance you need to succeed on your sustainability journey. Contact us today to start your journey towards a more sustainable future for your SME and the world.