Companies in the EU with over 250 employees fall under the scope of new EU climate regulation — if they have either €25M+ total assets or €50M+ net turnover.

Companies meeting these criteria will need to begin gathering data this year. This means they can submit EU CSRD (Corporate Sustainability Reporting Directive) reports in 2026. If these companies sound like your customers, maybe you could help them.

Why is the EU CSRD causing problems?

Typically, companies with 250+ employees haven’t been subject to climate regulation before. For them, having to comply with the CSRD will be like trying to swim across the English Channel without any swimming lessons.

This is because, unlike other climate regulations, the EU CSRD requires companies to report on all aspects of environmental, social, and governance (ESG). It’s the most advanced sustainability reporting directive to date, and it’s causing problems

When surveying companies that would have to comply, PwC found that data availability/quality (96%) and value chain complexity (95%) were the biggest obstacles to CSRD implementation. Data collection is the problem they need help with.

How can data partners help?

Typically, companies with only 250+ employees don’t have huge sustainability departments, budgets for expensive environmental consultants, or carbon accounting partners. So these data collective problems are more akin to migraines than headaches.

Unfortunately for them, the road towards successful compliance is a long and winding road. But it’s a road paved with great rewards, like risk mitigation, competitive advantage, and cost savings. 

This is why many companies are turning to their partners for help with compliance. Logistics, spend management, and other ERP (enterprise resource planning) platforms are partnering with Lune to help streamline CSRD compliance for their customers. Using Lune’s emission intelligence they can enrich existing logistics and spend data with emissions reporting – streamlining compliance. 

Companies that support their customers through climate regulation are winning more deals, cultivating customer loyalty, and reducing churn. To learn more about how climate regulation could impact your customers in 2025, download our free infographic.