CSRD rules for CSR events: what you need to know

Why CSRD changes how you plan and report corporate events

CSRD turns your CSR events from feel-good line items into reportable ESG data points. Under the Corporate Sustainability Reporting Directive, large Belgian companies have been required to report on their sustainability impact since 2025, using the European Sustainability Reporting Standards (ESRS). That includes the social and environmental footprint of activities you run for your workforce.

We see this constantly in our work with CSR managers across Belgian companies: the event budget gets approved, the day goes well, and then someone in the reporting cycle asks "so what do we actually put in the ESRS disclosure?" The answer is almost always improvised, because the event wasn't designed with measurement in mind from the start.

That's the gap this article closes. Whether you're planning a volunteer day, a corporate family event, or a sustainability walk, understanding how CSRD applies means you can design for compliance from day one rather than scrambling at reporting time.

Who does CSRD apply to, and when?

CSRD applies in phases, and by 2026 most large Belgian companies are already in scope. The Belgian law of 2 December 2024 transposed the directive into national law, with a phased rollout:

• 2025 (reporting on 2024): Companies previously under the NFRD, primarily large listed companies and financial institutions with more than 500 employees.
• 2026 (reporting on 2025): Large companies meeting at least two of three criteria: €25 million balance sheet total, €50 million net turnover, 250 employees.
• 2027 (reporting on 2026): Listed SMEs, with an optional delay to 2028.
• 2029: Non-EU companies with at least €150 million in EU turnover and a significant subsidiary or branch.

If you're a CSR manager at a large Belgian company, you're almost certainly in the 2026 wave. Your sustainability report covering 2025 activities must be ESRS-aligned, independently assured by a recognized auditor, and digitally tagged in ESEF format. That report includes what your company did, measured, and achieved on the social and environmental front — and yes, that includes your team events.

What is double materiality, and why does it matter for events?

Double materiality is the analytical lens CSRD requires you to apply to every sustainability activity, including corporate events. It has two directions:

• Inside-out (impact materiality): What impact does your event have on the environment and society? CO2 emissions from travel, waste generated, volunteer hours delivered to a nonprofit, meals donated to a food bank.
• Outside-in (financial materiality): What does the event mean for your business? Employee engagement scores, retention risk, reputational exposure if the event looks like greenwashing.

Both directions must be assessed through stakeholder consultation and documented. An event that scores well on inside-out (genuine social impact, low carbon footprint) but poorly on outside-in (staff didn't engage, no connection to strategy) is incomplete from a CSRD perspective. The reverse is equally true.

This is exactly why Give it Forward builds impact events around both dimensions from the brief stage. The social outcome needs to be real and measurable. The employee experience needs to be genuinely motivating. One without the other doesn't hold up under ESRS scrutiny.

Which ESRS standards apply to CSR events specifically?

Three ESRS clusters are directly relevant to corporate events: Environment (E1-E5), Social (S1-S4), and Governance (G1). Here's how each maps to practical event decisions:

Environment (E1-E5): You are required to measure and report Scope 1, 2, and 3 emissions. For a team event, Scope 3 covers employee travel to the venue. Waste generated on-site, water consumption, and biodiversity impact at the location all fall under E2-E5. Choosing a low-impact venue, such as a nature reserve or national park for a sustainability walk, reduces your reportable footprint. Choosing a venue with no data on its own environmental performance creates a reporting gap.

Social (S1-S4): This is where volunteer events, family days, and community impact activities live. S1 covers your own workforce: employee engagement data, diversity and inclusion outcomes, wellbeing indicators. S3 covers affected communities: did your volunteer day at a food bank deliver measurable benefit? How many hours, what monetary value, what outcome for the beneficiary organization? S4 covers consumers and end-users, relevant if your event involves community stakeholders.

Governance (G1): This standard requires transparency about anti-corruption policies and business conduct. For events, it means documenting that partner organizations were selected through a credible process, that payments were fair, and that the activity reflects genuine policy rather than opportunistic optics.

One important note: the EU Omnibus Simplification Package, adopted in February 2025, is expected to reduce some administrative burden, with final CSRD amendments anticipated in early 2026 and Belgian transposition to follow. The core double materiality requirement and ESRS alignment remain in place, but reporting thresholds and assurance requirements for smaller companies may shift. As of April 2026, monitor FSMA guidance closely if you're a listed company.

How to design a CSRD-compliant CSR event: a practical checklist

A CSRD-compliant event is one where measurement is built in from the design stage, not added as an afterthought. Here's the sequence that works:

1. Run a double materiality assessment before you brief any supplier. Identify which ESRS topics are material for this activity. For a volunteer event, that's typically E1 (travel emissions), S1 (employee engagement), and S3 (community impact). Document the stakeholder consultation that informed this.
2. Set quantitative targets upfront. Tons of CO2 to offset or avoid. Volunteer hours to deliver. Employee satisfaction score to hit. Meals donated. These targets become your ESRS data points.
3. Choose partners who can document their own impact. If you're working with a nonprofit, they need to be able to report what your contribution actually delivered. Vague "awareness" outcomes don't satisfy S3 reporting requirements. Give it Forward pays nonprofit partners real fees for their work and requires outcome documentation, not just goodwill and photo opportunities.
4. Capture data on the day. Attendance, hours, quantities, and a post-event engagement survey. This is your raw ESRS input.
5. Align reporting format with ESRS and ESEF requirements. Your sustainability disclosures must be digitally tagged. Make sure the event data is structured to feed into that format, not sitting in a separate spreadsheet.
6. Arrange independent assurance. Your sustainability report, including event-related disclosures, requires verification by a recognized auditor. Build the audit trail from the event itself.

Give it Forward's sustainability talks and walks are designed with this documentation logic built in, so the data you need for ESRS reporting is captured as part of the program, not reconstructed afterward.

What about SME event suppliers, and what is the VSME standard?

If your event supplier is an SME, they are not subject to full CSRD obligations, but they are subject to the Voluntary Standard for SMEs (VSME). This matters because your own CSRD report may reference the sustainability credentials of your supply chain. An event organizer who cannot provide any ESG data creates a gap in your S-chain reporting.

The VSME is a proportionate, voluntary framework that SME suppliers can use to document their own environmental and social practices without the full assurance burden that applies to large companies. When selecting event partners, ask whether they report against VSME or an equivalent standard. A supplier who has never considered their own ESG footprint is a liability in your reporting, not an asset.

Three things CSRD-ready CSR events get right

CSRD-compliant events share three characteristics: they are designed around measurable outcomes from the start, they involve partners who can document genuine social or environmental impact, and they connect directly to the material ESG topics identified in your double materiality assessment. An event that ticks all three is both a credible employee experience and a defensible ESRS data point.

Knowing this means you can brief your next event with a specification rather than a vibe: here are our material topics, here are our quantitative targets, here is the documentation we need at the end. You stop guessing and start building a reportable impact record.

To design your next team event around CSRD-aligned outcomes from the start, tell us what you're trying to achieve and Give it Forward will build a program that delivers both the experience and the evidence.

Frequently asked questions

Do CSR events need to be included in CSRD sustainability reports?

Yes. Under CSRD and the ESRS framework, any activity with a material social or environmental impact must be disclosed. Corporate events that involve volunteer work, community engagement, or significant travel and resource use fall within the scope of ESRS S1, S3, and E1 reporting. The key test is double materiality: if the event has a measurable impact on people or planet, or if it carries reputational or financial risk for your company, it belongs in your disclosure.

What data do I need to collect from a CSR team event for ESRS reporting?

At minimum, collect Scope 3 travel emissions data, volunteer hours delivered, a quantified outcome for the beneficiary organization (meals, items, monetary value), employee participation rate, and a post-event engagement score. If the event involves a nonprofit partner, document what your contribution actually delivered for them. Structured data collected on the day is far more defensible than estimates reconstructed later.

What is double materiality and how does it apply to corporate events?

Double materiality requires you to assess an activity from two directions. Inside-out materiality asks what impact the event has on the environment and society. Outside-in materiality asks what the event means for your business, such as employee engagement, retention, or reputational risk. Both assessments must be based on stakeholder consultation and documented in your ESRS disclosure. An event that generates genuine social impact but fails to engage employees is incomplete from a reporting perspective.

Does CSRD apply to my company in Belgium in 2026?

If your company meets at least two of these three criteria, yes: €25 million balance sheet total, €50 million net turnover, 250 employees. These companies are required to report on their 2025 sustainability performance under CSRD, with independent assurance by a recognized auditor. The Belgian law of 2 December 2024 governs the national transposition. Listed SMEs follow in 2027, with a possible delay to 2028.

How do I avoid greenwashing accusations when reporting on team events?

Greenwashing risk is highest when claims are vague, unverified, or disconnected from your material ESG topics. To avoid it: set quantitative targets before the event, document outcomes with third-party verification where possible, pay partner organizations fair fees rather than treating them as props, and ensure your ESRS disclosures include both achievements and limitations. Independent assurance of your sustainability report provides an additional layer of credibility.

Can a one-day team event generate reportable ESG impact?

Yes, provided it is designed with measurement in mind. A single volunteer day can generate documented volunteer hours, a quantified community benefit, measurable employee engagement data, and a Scope 3 emissions figure for travel. These are all valid ESRS data inputs. The difference between a reportable event and a non-reportable one is not duration; it is whether outcomes were defined, tracked, and verified.

Sources

• Microsoft Sustainability Learning Center, 2024 — Overview of CSRD scope and phased Belgian implementation
• Attentia, 2024 — CSRD reporting obligations in Belgium, including phased criteria and assurance requirements
• AFAS, 2024 — Explanation of CSR versus CSRD, double materiality, and ESRS alignment
• Coolset CSRD Academy, 2024 — ESRS standards breakdown and practical reporting implications
• FSMA, 2024 — Belgian supervisory authority guidance on CSRD for listed companies