{"id":2295,"date":"2025-09-19T18:24:35","date_gmt":"2025-09-19T16:24:35","guid":{"rendered":"https:\/\/hubrise.it\/?p=2295"},"modified":"2025-09-19T18:24:37","modified_gmt":"2025-09-19T16:24:37","slug":"csrd-2025","status":"publish","type":"post","link":"https:\/\/hubrise.it\/en\/blog\/csrd-2025\/","title":{"rendered":"CSRD 2025: how to prepare the supply chain for double materiality"},"content":{"rendered":"

In 2025, many companies will see the concrete results of the choices made in 2024 regarding governance, processes, and ESG data. Bringing double materiality<\/strong> into the csrd supply chain<\/strong> is not a theoretical exercise but a mindset shift: integrating risks, impacts, and opportunities throughout the entire value chain, from suppliers to after-sales.<\/p>\n\n\n\n

The goal is to reduce the risk of non-compliance, but above all to turn obligations into competitive advantages measurable in terms of punctuality, operating costs, resilience, and reputation.<\/p>\n\n\n\n

\"csrd\"<\/figure>\n\n\n\n

What is the CSRD and what changes from 2025<\/strong><\/strong><\/strong><\/strong><\/strong><\/strong><\/strong><\/h2>\n\n\n\n

The Corporate Sustainability Reporting Directive<\/strong> requires reporting in accordance with the ESRS and introduces broader and more structured obligations compared to the past. The first companies concerned will apply the new rules starting from the 2024 financial year with publication in 2025; standardization through the ESRS ensures comparability, traceability, and auditability of data, raising the bar of expectations also for operational processes and information systems connected to the supply chain.<\/strong><\/p>\n\n\n\n

In this context, csrd 2025<\/strong> marks the shift from \u201cnarrative\u201d reporting to reporting based on metrics and controls.<\/p>\n\n\n\n

Double materiality: definition and implications for companies<\/strong><\/strong><\/strong><\/strong><\/strong><\/strong><\/strong><\/strong><\/h2>\n\n\n\n

csrd double materiality<\/strong> combines two complementary perspectives: impact materiality, which measures how the company affects environmental and social issues, and financial materiality, which assesses how these issues influence the company\u2019s performance, position, and development. The strength of the model lies in connecting what happens in the supplier network, transport, and warehouses with the ability to generate revenue and protect margins in the medium term.<\/p>\n\n\n\n

Double materiality analysis: financial impact and environmental-social impact<\/strong><\/strong><\/strong><\/h3>\n\n\n\n

Double materiality analysis<\/strong> starts with identifying relevant IROs (impacts, risks, opportunities) and mapping where they occur along the value chain. For the csrd supply chain<\/strong>, this means, for example, assessing physical and transition risks related to transport and storage, social impacts along critical suppliers, opportunities for efficiency and avoided emissions through packaging redesign or intermodal transport<\/strong>, and translating this evidence into verifiable targets, KPIs, and action plans.<\/p>\n\n\n\n

\"csrd\"<\/figure>\n\n\n\n

CSRD supply chain: how to adapt logistics and operational processes<\/strong><\/strong><\/strong><\/strong><\/h2>\n\n\n\n

The gap between ESG and operations is bridged through data, clear responsibilities, and system integration. The ESRS require disclosures to cover not only direct operations but also upstream and downstream activities, including products, services, business relationships, and suppliers: this is where the csrd supply chain<\/strong> becomes a transformation program. What is now fragmented by area or function must be brought back to common standards, with consistent metrics for sites, logistics hubs, and partners, and controls that allow an audit trail from the indicator to the field data.<\/p>\n\n\n\n

On the operational level, this translates into flow traceability, quality of inventory and shipment data, measurement of partner performance, and codification of exception processes. Companies that anticipate these steps reduce errors, avoidable returns<\/strong>, and unnecessary miles, improving both P&L and environmental indicators.<\/p>\n\n\n\n

Supplier management and ESG traceability<\/strong><\/strong><\/strong><\/strong><\/h3>\n\n\n\n

ESG due diligence must combine country\/sector risk criteria, contractual requirements, evidence collection, and proportionate audits; at the same time, onboarding and support are needed for those less mature in reporting.<\/p>\n\n\n\n

For the supply chain<\/strong>, this means being able to distinguish the data that must be obtained directly from partners from those that can be estimated or modeled, documenting methodologies and improving quality over time.<\/p>\n\n\n\n

Digital tools for double materiality analysis<\/strong><\/strong><\/strong><\/strong><\/h2>\n\n\n\n

Technology makes the difference between \u201ccosmetic\u201d compliance and real process governance. An orders-inventory-shipments platform with open APIs makes it possible to consolidate the operational data needed for double materiality analysis<\/strong>, linking efficiency, service, and safety indicators with environmental and social metrics. With Hubrise, order and supply chain management<\/strong><\/a> centralizes flows and priorities across channels, ERP, and WMS, creating the information base for reliable and auditable KPIs. The Hubrise omnichannel solutions<\/strong><\/a> enable consistent visibility between online and retail, simplifying traceability and controls across points of sale and fulfillment nodes. The Hubrise shipping and logistics platform<\/strong><\/a> automates carrier selection, labeling, and multi-carrier tracking, consolidating data on lead time, exceptions, and, where available, transport emission factors, useful for impact indicators and operational risk management.<\/p>\n\n\n\n

Strategic benefits of double materiality for the supply chain<\/strong><\/strong><\/strong><\/strong><\/strong><\/h2>\n\n\n\n

Bringing double materiality<\/strong> into planning and execution processes opens three areas of advantage. Risk reduction: knowing where impacts are generated makes it possible to prevent disruptions, manage non-compliance transparently, and improve the quality of strategic suppliers. Measurable efficiency: optimizing packaging, vehicle load factor, and distribution networks reduces costs and variability, with positive effects on customer service and working capital. And finally, reputation and access to capital: reliable and comparable disclosures, anchored to operational data, strengthen credibility with investors and stakeholders, turning compliance with csrd 2025<\/strong> into a commercial lever.<\/p>\n\n\n\n

Preparing for the csrd supply chain<\/strong> requires connecting people, processes, and platforms into a single system of truth. Double materiality<\/strong> and double materiality analysis<\/strong> become concrete when order management, inventory, and shipment data are intact, timely, and traceable. With Hubrise, companies can build this architecture today, reducing the risk of non-compliance tomorrow and turning regulatory alignment into a lasting competitive advantage.<\/p>\n\n\n\n

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Get a personalized consultation<\/mark> and improve your customer service<\/mark><\/h2><\/div>\n\n\n\n
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Contact us<\/div><\/path><\/svg><\/span><\/a><\/div><\/div>\n<\/div><\/div>\n<\/div>\n<\/div><\/div>\n<\/div><\/div>\n\n\n
\t\t\t\n\t\t\t\t\t\t\t\t<\/path><\/svg>\n\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\n\t\t\t\t\t\t\t\t<\/path><\/svg>\n\t\t\t\t\t\t\t<\/span>\n\t\t\tWhat is the double materiality analysis required by the CSRD?<\/strong><\/strong><\/strong><\/strong><\/strong><\/strong><\/strong><\/strong><\/span><\/div>

It is the joint assessment of impact materiality (how the company affects the environment and people) and financial materiality (how these issues affect the company\u2019s results and risks) to define priorities, KPIs, and reporting objectives.<\/p><\/div><\/div>

\t\t\t\n\t\t\t\t\t\t\t\t<\/path><\/svg>\n\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\n\t\t\t\t\t\t\t\t<\/path><\/svg>\n\t\t\t\t\t\t\t<\/span>\n\t\t\tHow does double materiality impact a company\u2019s supply chain?<\/strong><\/strong><\/strong><\/strong><\/strong><\/strong><\/strong><\/strong><\/span><\/div>

It requires mapping the entire value chain, collecting data from suppliers, integrating controls and traceability into logistics and procurement processes, and linking ESG performance to operational decisions.<\/p><\/div><\/div>

\t\t\t\n\t\t\t\t\t\t\t\t<\/path><\/svg>\n\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\n\t\t\t\t\t\t\t\t<\/path><\/svg>\n\t\t\t\t\t\t\t<\/span>\n\t\t\tWhat obligations will come into force with CSRD 2025?<\/strong><\/strong><\/strong><\/strong><\/strong><\/strong><\/strong><\/strong><\/strong><\/span><\/div>

Reporting according to ESRS with a double materiality approach, value chain coverage, verifiable metrics and targets, external assurance (at least limited assurance), and digital tagging of data.<\/p><\/div><\/div>

\t\t\t\n\t\t\t\t\t\t\t\t<\/path><\/svg>\n\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\n\t\t\t\t\t\t\t\t<\/path><\/svg>\n\t\t\t\t\t\t\t<\/span>\n\t\t\tHow to prepare your supply chain for ESG sustainability standards?<\/strong><\/strong><\/strong><\/strong><\/strong><\/strong><\/strong><\/strong><\/strong><\/strong><\/span><\/div>

Define governance and responsibilities, map suppliers and risks, integrate operating systems for reliable data on orders, stock, and transport, establish KPIs\/targets, and activate improvement plans with a clear audit trail.<\/p><\/div><\/div><\/div>","protected":false},"excerpt":{"rendered":"

Nel 2025 in molte aziende vedranno i risultati concreti delle scelte fatte nel 2024 su governance, processi e dati ESG. […]<\/p>\n","protected":false},"author":1,"featured_media":2298,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_uag_custom_page_level_css":"","site-sidebar-layout":"default","site-content-layout":"","ast-site-content-layout":"default","site-content-style":"default","site-sidebar-style":"default","ast-global-header-display":"","ast-banner-title-visibility":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"","ast-breadcrumbs-content":"","ast-featured-img":"disabled","footer-sml-layout":"","ast-disable-related-posts":"","theme-transparent-header-meta":"","adv-header-id-meta":"","stick-header-meta":"","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"default","ast-page-background-enabled":"default","ast-page-background-meta":{"desktop":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"ast-content-background-meta":{"desktop":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"footnotes":""},"categories":[5],"tags":[],"class_list":["post-2295","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-blog"],"uagb_featured_image_src":{"full":["https:\/\/hubrise.it\/wp-content\/uploads\/2025\/09\/banner-csrd.png",1200,600,false],"thumbnail":["https:\/\/hubrise.it\/wp-content\/uploads\/2025\/09\/banner-csrd-150x150.png",150,150,true],"medium":["https:\/\/hubrise.it\/wp-content\/uploads\/2025\/09\/banner-csrd-300x150.png",300,150,true],"medium_large":["https:\/\/hubrise.it\/wp-content\/uploads\/2025\/09\/banner-csrd-768x384.png",768,384,true],"large":["https:\/\/hubrise.it\/wp-content\/uploads\/2025\/09\/banner-csrd-1024x512.png",1024,512,true],"1536x1536":["https:\/\/hubrise.it\/wp-content\/uploads\/2025\/09\/banner-csrd.png",1200,600,false],"2048x2048":["https:\/\/hubrise.it\/wp-content\/uploads\/2025\/09\/banner-csrd.png",1200,600,false],"trp-custom-language-flag":["https:\/\/hubrise.it\/wp-content\/uploads\/2025\/09\/banner-csrd-18x9.png",18,9,true],"gform-image-choice-sm":["https:\/\/hubrise.it\/wp-content\/uploads\/2025\/09\/banner-csrd-300x300.png",300,300,true],"gform-image-choice-md":["https:\/\/hubrise.it\/wp-content\/uploads\/2025\/09\/banner-csrd-400x400.png",400,400,true],"gform-image-choice-lg":["https:\/\/hubrise.it\/wp-content\/uploads\/2025\/09\/banner-csrd-600x600.png",600,600,true]},"uagb_author_info":{"display_name":"admin","author_link":"https:\/\/hubrise.it\/en\/author\/mail_3423waj4\/"},"uagb_comment_info":0,"uagb_excerpt":"Nel 2025 in molte aziende vedranno i risultati concreti delle scelte fatte nel 2024 su governance, processi e dati ESG. […]","_links":{"self":[{"href":"https:\/\/hubrise.it\/en\/wp-json\/wp\/v2\/posts\/2295","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/hubrise.it\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/hubrise.it\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/hubrise.it\/en\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/hubrise.it\/en\/wp-json\/wp\/v2\/comments?post=2295"}],"version-history":[{"count":3,"href":"https:\/\/hubrise.it\/en\/wp-json\/wp\/v2\/posts\/2295\/revisions"}],"predecessor-version":[{"id":2358,"href":"https:\/\/hubrise.it\/en\/wp-json\/wp\/v2\/posts\/2295\/revisions\/2358"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/hubrise.it\/en\/wp-json\/wp\/v2\/media\/2298"}],"wp:attachment":[{"href":"https:\/\/hubrise.it\/en\/wp-json\/wp\/v2\/media?parent=2295"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/hubrise.it\/en\/wp-json\/wp\/v2\/categories?post=2295"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/hubrise.it\/en\/wp-json\/wp\/v2\/tags?post=2295"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}