The European Union's Corporate Sustainability Reporting Directive (CSRD) is set to transform corporate reporting, shifting sustainability from an optional "nice-to-have" to a core business strategy. Global businesses that fail to comply may face fines, reputational damage, or a loss of investor confidence.
This guide will show you how to prepare for this new era of corporate accountability, explaining what CSRD is, why your corporate travel programmes are in scope, and how to get ahead with the right strategy and tools.
What Is the CSRD and Why Does It Matter for Travel & Mobility
The CSRD standardises how companies report their ESG performance, making sustainability data as credible as financial data. This is crucial for the travel and mobility sector as it requires companies to transparently disclose their impact on people and the planet.
CSRD Reporting Requirements Explained
The CSRD is an EU law requiring a broader range of companies — including large EU firms and some non-EU companies with significant EU operations — to report on their sustainability efforts.
This framework uses European Sustainability Reporting Standards (ESRS) to ensure businesses report on their impact and how sustainability issues affect their financial performance. The new rules are being phased in over several years, with the first wave of companies required to report in 2025 for the 2024 financial year.
CSRD Compliance Reporting Requirements for 2025 and Beyond
Compliance with the CSRD is a staged process, with different deadlines for various types of companies. Here is a simplified overview of the phased timeline:
Regardless of your company's deadline, the CSRD mandates reporting on these key areas to ensure comprehensive and transparent disclosures:
- ESG metrics: Report on a wide range of environmental, social, and governance factors, providing a holistic view of their sustainability performance beyond just environmental data.
- Scope 3 emissions: Calculate and report on all indirect emissions from your value chain, including those generated by business travel and extended stays.
- Supplier transparency: Disclose due diligence processes and the ESG performance of your suppliers and partners.
What the CSRD Means for Business Travel and Extended Stays
The new CSRD regulations have a direct impact on global mobility and business travel teams — let’s explore how.
Why Mobility and Accommodation Are in Scope
Mobility and accommodation fall under the CSRD because they are a key part of a company's value chain. Every extended stay and business trip directly contributes to a company's Scope 3 emissions. Plus, accommodation choices have social implications, from employee wellbeing and safety to fair labour practices, all of which must be reported under the CSRD's "double materiality" principle.
The Problem: Accommodation Data Is Often Fragmented or Missing
A major challenge for compliance is the lack of accessible data. Accommodation information is often fragmented or missing, making accurate reporting nearly impossible. This is due to a lack of consistent vendor disclosures, no standardised framework for property-level ESG data, and limited visibility within traditional booking tools.
Without a centralised system, gathering the required metrics for CSRD compliance becomes a time-consuming, manual process.
CSRD Framework Reporting Requirements: What to Capture from Accommodation
To meet CSRD requirements, you'll need to capture these specific data points from your corporate accommodation partners:
Environmental Metrics
From an environmental perspective, you must report on metrics related to energy and water consumption, waste generation, and greenhouse gas emissions associated with each property. This includes data on the property's energy efficiency, the source of its energy (e.g., renewable vs. non-renewable), and waste management practices.
Social Impact Metrics
For social impact, the focus is on human rights and employee wellbeing. This means gathering data on property safety standards (e.g., fire safety, security), compliance with local labour laws, and policies against corruption and bribery. Reporting should also include metrics on tenant wellbeing, such as access to wellness amenities and overall living conditions.
Governance Indicators
Governance reporting requires transparency around your due diligence process. You'll need to report on how you vet suppliers and properties to ensure they align with your company's ESG policies. This includes demonstrating that your procurement processes consider sustainability factors and that you have a clear framework for managing supplier relationships and addressing any non-compliance issues.
How to Operationalise CSRD Reporting in Corporate Accommodation
Operationalising CSRD reporting requires a clear strategy. Here are some best practices to help your organisation stay compliant and make ESG data collection a natural part of your process:
1. Set Internal Travel & Housing Sustainability Policies
First, establish clear, actionable sustainability policies for your travel and housing programmes. These policies should define your company's standards for ESG performance and align with your broader CSRD goals.
2. Curate ESG-Compliant Vendors & Properties
Build a network of corporate accommodation vendors and properties that can provide the ESG data you need. This means going beyond standard price and location filters to include sustainability metrics. Partner with suppliers who are committed to transparency and have been vetted for their environmental and social credentials.
3. Track & Govern with Digital Reporting Tools
The most efficient way to manage this data is with a specialised digital platform that centralises sustainability information from all your accommodation partners. The right solution provides automated data collection, real-time dashboards, and the insights you need for streamlined compliance and auditing.
How AltoVita Supports CSRD-Ready Travel Programmes
AltoVita's platform is designed to help you meet the new CSRD reporting requirements effortlessly.
EcoStats: ESG Data at the Vendor & Property Level
EcoStats provides granular ESG data for all our properties. This powerful tool breaks down detailed CO2 emissions data, helping you accurately track your carbon footprint. With month-over-month trends and the ability to filter properties based on environmental impact, price, and quality, you can make informed decisions that directly align with your CSRD goals.
AltoInsights: Export-Ready Sustainability Reporting
Through AltoInsights, you get customisable dashboards and reporting tools that automatically aggregate the necessary data. This feature allows you to generate export-ready sustainability reports, saving you countless hours and ensuring your data is auditable and compliant with frameworks like GRI and CSRD.
Vetted Inventory for Policy-Compliant Housing Worldwide
Every property in our global network undergoes a rigorous, four-tier quality control process. This ensures that your corporate accommodation is not only compliant with your internal policies but also meets the highest standards for safety and quality, directly supporting your duty of care obligations.
CSRD Accommodation Checklist for Mobility Managers
To help you get started, here is a brief checklist:
Familiarise yourself with the CSRD's reporting timeline and requirements for your company.
Conduct a double materiality assessment to determine which ESG topics related to accommodation are most relevant.
Review your current supplier contracts to see what sustainability data they can provide.
Implement a digital solution to centralise data and automate reporting.
Set up a cross-functional team with representatives from travel, mobility, HR, and finance to coordinate your CSRD strategy.
Ready to Build a CSRD-Compliant Housing Programme?
Book a Demo of AltoVita
See how AltoVita helps you capture, govern, and report extended-stay ESG data for CSRD compliance — without slowing down mobility operations.
