CSRD & CSDDD; Corporate Sustainability Reporting and Due Diligence

01 september 2025

In recent years, the EU has taken significant steps to require companies to be more transparent about their impact on the environment, society, and governance (ESG – Environmental, Social, and Governance). The most recent legislation, approved in 2024, is the Corporate Sustainability Due Diligence Directive (CSDDD

EU LEGISLATION OVER TIME

The Non-Financial Reporting Directive (NFRD) from 2014 required reporting by listed companies, banks, and insurance companies. The Corporate Sustainability Reporting Directive (CSRD), introduced in 2022, went further by requiring more companies to provide detailed reporting on their sustainability performance. The 2024 CSDDD regulation goes beyond reporting obligations, requiring companies to take proactive measures to prevent and address negative impacts on the environment and human rights throughout their entire value chain.

What does this mean for Foresco?

At Foresco, we are leading the way in making our business operations more sustainable. In 2023, we published our first sustainability report. We also finished our 2024 Sustainability Report, which also aligns with the new CSRD standards. While our first official CSRD-compliant report is not due until January 1, 2026 (covering the year 2025), we are already making great progress.

WHAT WE ARE ALREADY DOING

CO₂ footprint: We have been monitoring our CO₂ emissions since 2021 and are working on a strategy to reduce them in line with the Paris Climate Agreement and the European CSDDD directive.
Data and strategy: We continuously refine our data collection to better support our sustainability objectives. We are taking concrete measures to achieve the targeted emission reductions, both within our own operations and in collaboration with our suppliers.
Double materiality analysis: We have identified the key sustainability topics on which we will report. In the coming years, we will further develop our sustainability strategy with a focus on mapping sustainability risks in detail. This enables us to formulate effective measures.

The impact for our customers

As a Foresco customer, you work with a partner that closely follows and complies with the latest sustainability legislation. We help you gain insight into the value chain of your wooden pallets and packaging, ensuring compliance with legal requirements and supporting you in achieving your sustainability goals. We are here to assist you in complying with the new sustainability regulations, preventing negative impacts on the environment and human rights in your value chain, and avoiding potential reputational damage from non-compliance. Together, we ensure that your logistics and sustainability objectives are achieved in an efficient and responsible way.