CBS: CSRD not mandatory but chooses to make sustainable business conduct measurable

Statistics Netherlands (CBS) has been the provider of reliable, independent statistics in the Netherlands for 125 years. It is therefore logical that the organisation wants to make reporting on its own sustainable business conduct measurable. Environmental, Social, Governance (ESG) has been high on the agenda at CBS for some time, but when they learned about the CSRD – the Corporate Sustainability Reporting Directive – they became even more enthusiastic. Because the CSRD makes ESG data concrete and transparent: exactly what CBS is all about.

copyright photo Siebe Swart
“We realise that the CSRD is not mandatory for CBS, but we want to
make a positive contribution and make our impact measurable”

Working together to make CBS more sustainable

Martin van Adrichem and Remco Immers work together to produce the first CSRD-compliant report for CBS. Martin from his role as responsible for Financial planning, control and reporting. Remco from his role as ESG coordinator and his intrinsic motivation to make CBS’ operations more sustainable: “We realise that the CSRD is not mandatory for CBS, but we want to make a positive contribution and make our impact measurable.”

Although Martin has a lot of experience in reporting being an accountant, sustainability reporting is really something new. And although Remco is well versed in the sustainability matters, he says he does not speak the language of reporting himself. So they decided to seek help from Empact. A logical choice, according to Martin: “The Empact team has been involved with CBS as sustainability consultants for several years, they know the organisation well and are very appreciated within CBS for its pleasant and professional contact.”

Before starting work on the CSRD, Empact developed for, and especially with, CBS an ESG strategy with an integrated approach. In addition, the team was asked to help think about the implementation of this ESG strategy. For the CSRD, Empact supports the process of producing a CSRD report, from double materiality analysis, stakeholder engagement strategy to the drafting of the report.

“There is an art to making it simple and
that is where a critical, outside view helps”

Roll up your sleeves and get to work

How do you like reporting according to the CSRD and working together? Martin: “It is really tough at times with complex regulations. But Empact knows how to keep our spirits up.” Remco adds: “They have a good sense of what is needed and if necessary they change tack to make it tangible. So not just nice talks and pictures, but really deepening and working together.”

With the help of Empact’s in-depth knowledge, Martin and Remco get a better grip on the topics themselves and also gain relevant and substantive knowledge. Although this takes time, they see that it is necessary. “Because you first have to get a good grip on it yourself before you can involve the rest of the organisation in a meaningful way,” says Remco.

The CSRD as a means of measuring and making impact

Remco is a go-getter and wants to make real change. “The CSRD helps me find the blind spots so that I can work on them in practice, because after all, it’s not just about ticking boxes.” If necessary, he goes into the organisation to push and pull a bit here and there to take that extra step.

“The CSRD helps me find the blind spots so I can work on them in practice,
because after all, it’s not just about ticking boxes.”

From regulation to practice

Currently, the biggest challenge lies in translating the complexity of the regulations into the practice of one’s own organisation. This must then be captured in a readable and transparent report. This is certainly not easy, but considerable steps are already being taken. Remco: “Empact is strong in translating the complexity into practical application. Making it simple is an art and they know the language of reporting like no other. We can make good use of that to realise our ambitions.”

Advice: just start and take it step by step

When asked what they would like to pass on to other organisations, they both answer: “Take the time to discover and live through the CSRD and let people with experience and expertise guide you in this: a critical, fresh perspective. That way you keep the process manageable and educational.” Remco adds: “It doesn’t have to be perfect right away, but just start and take it step by step. And don’t just use the CSRD simply for reporting, but use it explicitly to drive improvement to measure and make impact. That way, everything you do becomes more meaningful and motivational.”

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