Demystifying CSRD: what the new rules really mean for corporate communicators

Sustainability reporting is undergoing a seismic shift — and digital teams are feeling the pressure.

Between acronyms, political polarisation and shifting regulatory goalposts, companies are trying to understand what’s really required of them, and how to keep telling strong sustainability stories at the same time.

At our recent Bowen Craggs Club event, we invited Janice Lingwood, Consulting Director at Design Bridge and Partners, to unpack the complex world of the European Corporate Sustainability Reporting Directive (CSRD) — and what it means for the corporate website. 

Here are six practical takeaways: 

1. Compliance ≠ communication

“Don’t assume complying with the regulatory regime will address your communication objectives around sustainability,” Janice warned. The difference between compliance and communication was a key message throughout the webinar. 

CSRD is a compliance exercise, designed for investor-grade reporting within the annual report. It doesn’t replace the need for clear, compelling sustainability storytelling for broader audiences. Communications teams must resist the urge to strip back online sustainability content in favour of ticking regulatory boxes. 

2. Double materiality is the cornerstone… and a challenge 

At the core of CSRD is the idea of double materiality — assessing both how sustainability issues affect your company (financial materiality) and how your company affects the world (impact materiality). 

It’s complex, but vital. “You can’t really do a financial materiality assessment unless you understand what’s material from an impact perspective,” Janice explained. While many firms are trying to rebuild old Global Reporting Initiative (GRI)-based assessments, the best approach is to start fresh with a high-level, cross-functional group. 

3. Don’t throw out your sustainability stories 

In the rush to comply with CSRD, some companies are scrapping standalone sustainability reports or scaling back online content. Janice sees this as a serious mistake: “A lot of people will look back in a few years and say, ‘We shouldn’t have stopped doing that.’” 

Strong case studies, articles and campaign-led content still matter — particularly online. “Annual reports are documents of record,” she said. “But they’re not the only channel to communicate your strategy and performance.” 

4. Language matters more than ever 

From “double materiality” to “value chain cap,” the language of sustainability reporting is getting increasingly technical — and political. Janice stressed the importance of clarity and consistency: “Define what a topic means to your company. Don’t assume the audience knows — or agrees.” 

This clarity is especially important in light of growing international tension around ESG language. Precision in terminology is now a legal as well as a communication necessity. 

5. Change is constant; don’t over-commit early 

With EU directives, ISSB standards, and political pushback in flux, Janice’s advice was clear: “Don’t run before you need to.” 

If you're not in CSRD’s scope yet, avoid publishing content that locks you into current standards, which are likely to change. Instead, focus on building solid internal processes, especially around double materiality. “As soon as you say you’re complying, you have to follow the standards exactly as they are now,” she cautioned. 

6. Structure your content with readers in mind 

Even for first-wave CSRD reporters, there’s a risk of overwhelming audiences. “Some reports are just a big, huge wad,” Janice said. Instead, she recommends a two-tier approach: 

The goal? Make it easy for all stakeholders — especially investors — to find what they need without wading through dense, unfocused pages.