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CSRD Reporting: How we support you (2025 update)

A clear, practical guide for Tree-Nation sponsors preparing CSRD-aligned sustainability disclosures.

1. What CSRD requires — and how Tree-Nation fits in

The Corporate Sustainability Reporting Directive (CSRD) reshapes how European companies disclose their environmental impacts. Under the ESRS (European Sustainability Reporting Standards), companies must:

✔ Report gross Scope 1, 2, and 3 emissions

Emissions must be reported as gross figures (offsets are reported separately, not subtracted).

✔ Disclose climate mitigation efforts outside the value chain

Tree-Nation contributions — tree planting, nature restoration, and funded climate actions — belong in this category and remain fully reportable.

✔ Use contribution-based climate language

Because EU and national consumer laws restrict neutrality or “full equivalence” claims based on offsets. Companies can continue offsetting — the key is describing it as climate action, not neutralisation.

❌ CSRD does not:

  • certify or verify carbon projects

  • approve or reject offset standards

  • impose quality criteria (e.g., additionality, permanence)

  • require CRCF credits

  • classify any project as “CSRD-compliant”

CSRD is about transparent reporting — not about validating or invalidating offset projects.

Tree-Nation contributions remain fully reportable under CSRD as “climate mitigation outside the value chain.”

2. How Tree-Nation contributions are reported under CSRD

All Tree-Nation contributions can be disclosed under:

“Mitigation efforts outside the value chain”

This includes:

  • tree planting contributions

  • ecosystem and biodiversity restoration

  • nature-based solutions

  • automated tree planting triggers

  • employee and customer climate engagement

  • tonnes of CO₂ offset through Tree-Nation projects

Tree-Nation provides the transparency and documentation necessary for clear disclosure — without implying any “offsetting,” “compensation,” or neutrality claims.

3. Tree-Nation’s integrity principles

(Not CSRD requirements, but our own quality foundation)

To support credible climate action, Tree-Nation applies four internal principles across its projects:

  • Additionality — projects rely on external support to exist or scale

  • Permanence approach — long-term planting commitments and ongoing monitoring

  • No double-counting — unique, transparent accounting for all planted trees

  • Traceability — verifiable links between sponsors, Tree-Nation, and project partners

These are best-practice principles, not legal requirements under CSRD.
They help sponsors feel confident about the credibility and transparency of their climate contributions.

4. Documentation and auditor support

What auditors may ask sponsors

CSRD auditors verify the sponsor’s report — not Tree-Nation.
However, they may ask:

  • “What is this Tree-Nation project?”

  • “Which methodology is used?”

  • “Is this part of a certified standard?”

  • “Do you have documentation to substantiate the contribution?”

What Tree-Nation provides

For Tree-Nation-certified projects:

  • a clear and consolidated methodology document

  • planting and monitoring process descriptions

  • species and project information

  • data-flow and traceability explanations

  • CO₂ estimation method (purely informational)

For externally certified projects (e.g., VCS):

  • links to official documentation and registries

What Tree-Nation does not provide by default

To keep core pricing accessible, we do not include:

  • custom auditor questionnaires

  • bespoke or sponsor-specific reports

  • certification-style attestations

  • additional verification work

  • deep regulatory consulting

When needed, additional support beyond standard documentation can be arranged separately.

5. About CRCF — Clarification only

Some companies associate CSRD with the EU’s Carbon Removal Certification Framework (CRCF).
To avoid confusion:

✔ CRCF is adopted but not operational

No registry, no methodologies, no credits yet.

✔ CRCF has no role in CSRD reporting today

Companies do not need CRCF credits to report contributions.

✔ CRCF may become relevant later

Possibly for “neutralisation” of residual emissions — if and when the EU activates such a mechanism.

For now: companies simply do not need CRCF for their 2025–2027 disclosures.

6. What Tree-Nation is improving (2025-2026 Roadmap)

To help sponsors report transparently and efficiently, Tree-Nation is strengthening:

  • A unified Tree-Nation methodology
    Clear documentation covering planting, monitoring, traceability, and CO₂ estimation.

  • Clearer project categorization
    Including externally certified projects and Tree-Nation standard projects.

  • Audit-ready documentation
    Structured information that supports CSRD reporting without claiming project certification.

7. Our position: Clear, transparent, and safe

Tree-Nation helps companies take responsible climate action through:

  • trusted tree planting and nature-based contributions

  • transparent project data

  • robust internal methodology

  • contribution-friendly communication

  • safe framing under current EU green-claims rules

  • accessible documentation for CSRD reporting

We stay within our role as a climate-action platform, not a regulatory consultancy.

8. We will keep this page updated

EU sustainability regulations continue to evolve.
This article will be updated every quarter to reflect new guidance, ESRS interpretations, and practical insights from sponsor audits.

For questions about methodology, documentation, or how to safely communicate your climate contributions, our team is here to help within our scope.