CSRD: what it means for your organization and IT hardware

The Corporate Sustainability Reporting Directive (CSRD) is changing the playing field for large organizations in the EU. From 2025/2026 onwards, companies must transparently report on their sustainability performance, including the environmental impact of IT and hardware. The effects are being felt across all sectors, not just retail.

Kennis

March 18, 2026

Miranda van Tellingen

CSRD: what it means for your organization and IT hardware image

What is CSRD?

CSRD is a European directive that requires organizations to prepare ESG reports (Environmental, Social & Governance). It covers:

Scope 1, 2, and 3 emissions
Sustainability goals and policies
Reporting on suppliers and the entire value chain

In short, CSRD forces organizations to make sustainability measurable and demonstrable.

Which organizations fall under CSRD?

CSRD applies to large enterprises and listed SMEs. Organizations fall under the directive if they exceed at least two of the following three criteria:

250 employees
€50 million in revenue
€25 million in total assets

Smaller listed companies will also be gradually required to report.

Why IT and hardware are crucial for CSRD

IT and hardware are key components of Scope 3 emissions, including:

Mobile devices (POS systems, scanners, tablets)
Data centers and servers
Hardware lifecycle: usage, repair, replacement

Without structured management and data on hardware, reliable CSRD reporting is nearly impossible.

Important: preventing downtime while demonstrating sustainability. This is where our mobile managed services add value.

How Reverse IT helps with CSRD compliance

With mobile managed services, Reverse IT ensures that organizations can:

Make sustainability measurable

Circular hardware and refurbished devices reduce CO₂ emissions
Data on usage, repair, and replacement supports reporting

Ensure continuity

SWAP services prevent downtime
Proactive management keeps devices up-to-date and secure

Stay future-proof

Hardware remains scalable and compliant
Reporting can be easily integrated into existing systems

Explore our managed services