{"id":4964,"date":"2026-01-13T16:13:51","date_gmt":"2026-01-13T15:13:51","guid":{"rendered":"https:\/\/netprove.nl\/?p=4964"},"modified":"2026-01-14T21:00:52","modified_gmt":"2026-01-14T20:00:52","slug":"the-role-of-an-employee-survey-within-csrd","status":"publish","type":"post","link":"https:\/\/netprove.nl\/en\/blog\/the-role-of-an-employee-survey-within-csrd\/","title":{"rendered":"From obligation to improvement: the role of employee research within CSRD"},"content":{"rendered":"<blockquote class=\"wp-block-quote is-layout-flow wp-block-quote-is-layout-flow\">\n<p><strong><span style=\"text-decoration: underline;\">In short<\/span><\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>CSRD is a new European directive requiring companies to report on environmental, social and governance (ESG) issues in a uniform manner<\/li>\n\n\n\n<li>CSRD calls for more attention to employees: organisations need to show how they deal with wellbeing, engagement and inclusion.<\/li>\n\n\n\n<li>Employee surveys make any risks visible and make social goals measurable and verifiable for audits.<\/li>\n<\/ul>\n<\/blockquote>\n\n\n\n<h3 class=\"wp-block-heading\"><strong>What is CSRD?<\/strong><\/h3>\n\n\n\n<p>Organisations are under increasing pressure to show how they deal with sustainability. The Corporate Sustainability Reporting Directive (CSRD) is a new European directive that requires companies to report on environmental, social and governance (ESG) issues in a uniform way. The aim is to provide clear, reliable and comparable sustainability information to give stakeholders a realistic picture of organisations' performance.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><strong>From NFRD to CSRD: a wider scope<\/strong><\/h3>\n\n\n\n<p>The <a href=\"https:\/\/www.rvo.nl\/onderwerpen\/csrd\" rel=\"nofollow noopener\" target=\"_blank\">CSRD<\/a> replaces the previous Non-Financial Reporting Directive (NFRD) and significantly expands the number of organisations required to report. Not only large listed companies are covered by the new rules: many medium-sized companies and some non-EU companies operating in Europe must also comply. It is estimated that around 50,000 companies in Europe are affected.<sup data-fn=\"3849aca3-f3f3-4b7a-9b6e-10b0130e5cbc\" class=\"fn\"><a id=\"3849aca3-f3f3-4b7a-9b6e-10b0130e5cbc-link\" href=\"#3849aca3-f3f3-4b7a-9b6e-10b0130e5cbc\">1<\/a><\/sup><\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><strong>What should organisations report?<\/strong><\/h3>\n\n\n\n<p>Companies must report on their sustainability strategy, policy, objectives, risks and performance. The principle of double materiality applies here: organisations must consider both the impact of their activities on people and the environment, as well as the impact of sustainability risks on their own organisation.<sup data-fn=\"c084876d-e6cb-407b-9cc0-9fe61f6912ac\" class=\"fn\"><a id=\"c084876d-e6cb-407b-9cc0-9fe61f6912ac-link\" href=\"#c084876d-e6cb-407b-9cc0-9fe61f6912ac\">2<\/a><\/sup> All sustainability information should be part of the regular annual report and verified by an external auditor. In addition, the information must be available digitally so that it can be easily compared and processed.<sup data-fn=\"55d2243b-b813-4460-81c1-cfb73513395e\" class=\"fn\"><a id=\"55d2243b-b813-4460-81c1-cfb73513395e-link\" href=\"#55d2243b-b813-4460-81c1-cfb73513395e\">3<\/a><\/sup><\/p>\n\n\n\n<p>In that broader commitment, employee experiences and well-being play an increasingly important role. In this regard, an employee survey can be a valuable addition.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><strong>The value of employee research within CSRD<\/strong><\/h3>\n\n\n\n<h5 class=\"wp-block-heading\"><strong>1. Input for social (S) reporting<\/strong><\/h5>\n\n\n\n<p>The CSRD places strong emphasis on the social aspect of ESG. Organisations must provide insight into topics such as job satisfaction, engagement, workload, safety, diversity, inclusion, health and development. A <a href=\"https:\/\/netprove.nl\/en\/investigations\/employee-survey\/\">employee survey<\/a> provides structured and reliable data on exactly these topics.<sup data-fn=\"cfb31a40-6219-4b3f-b61d-e9d4ae29e5e7\" class=\"fn\"><a id=\"cfb31a40-6219-4b3f-b61d-e9d4ae29e5e7-link\" href=\"#cfb31a40-6219-4b3f-b61d-e9d4ae29e5e7\">4<\/a><\/sup><\/p>\n\n\n\n<h5 class=\"wp-block-heading\"><strong>2. Supporting dual materiality<\/strong><\/h5>\n\n\n\n<p>Double materiality requires understanding the organisation's impact on employees, and the risks that employee factors pose to operations.<\/p>\n\n\n\n<p>An employee survey makes both dimensions concrete. Consider risks such as high workloads, an unsafe culture, limited development opportunities or lack of leadership confidence. These are topics that affect not only employees, but also productivity, innovation, turnover and employer branding.<\/p>\n\n\n\n<h5 class=\"wp-block-heading\"><strong>3. Measurable progress and verifiable objectives<\/strong><\/h5>\n\n\n\n<p>CSRD requires organisations to set goals, explain policies and demonstrate progress. An employee survey helps make these goals measurable and tracked year-on-year. It provides a basis to substantiate improvement actions and to demonstrate to auditors that social sustainability goals not only exist, but are also being monitored.<\/p>\n\n\n\n<h5 class=\"wp-block-heading\"><strong>4. Audit-proof data collection<\/strong><\/h5>\n\n\n\n<p>Because CSRD reports are externally audited, data must be reliable and traceable. A professionally conducted employee survey meets these requirements: the data are systematically collected, statistically soundly processed and securely stored.<\/p>\n\n\n\n<h5 class=\"wp-block-heading\"><strong>5. Strengthening reputation and employer brand<\/strong><\/h5>\n\n\n\n<p>By integrating results from employee surveys into CSRD reports, an organisation shows that employees are central to its sustainability strategy. This strengthens not only the internal culture, but also the <a href=\"https:\/\/netprove.nl\/en\/blog\/the-importance-of-a-european-e-nps\/\">attractiveness as an employer<\/a>.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><strong>Conclusion<\/strong><\/h3>\n\n\n\n<p>Integrating employee research into the CSRD approach provides organisations with concrete and reliable insights into the social domain. It supports managing risks, formulating objectives and demonstrating the impact on employees. This makes it an essential building block for credible and future-proof sustainability reporting.<\/p>\n\n\n\n<p><\/p>\n\n\n\n<p><\/p>\n\n\n<ol class=\"wp-block-footnotes\"><li id=\"3849aca3-f3f3-4b7a-9b6e-10b0130e5cbc\">Rijksdienst voor Ondernemend Nederland (RVO), <em>Corporate Sustainability Reporting Directive (CSRD)<\/em>, available via: <a href=\"https:\/\/www.rvo.nl\/onderwerpen\/csrd\" rel=\"nofollow noopener\" target=\"_blank\">https:\/\/www.rvo.nl\/onderwerpen\/csrd<\/a>. <a href=\"#3849aca3-f3f3-4b7a-9b6e-10b0130e5cbc-link\" aria-label=\"Jump to footnote reference 1\">\ufe0e<\/a><\/li><li id=\"c084876d-e6cb-407b-9cc0-9fe61f6912ac\">RFO, <em>Corporate Sustainability Reporting Directive (CSRD).<\/em> <a href=\"#c084876d-e6cb-407b-9cc0-9fe61f6912ac-link\" aria-label=\"Jump to footnote reference 2\">\ufe0e<\/a><\/li><li id=\"55d2243b-b813-4460-81c1-cfb73513395e\">Operato, L., Gallo, A., Marino, E. A.E., &amp; Mattioli, D., <em>Navigating CSRD reporting: Turning compliance into sustainable development with science-based metrics.<\/em> Environmental Development 54 (2025). <a href=\"https:\/\/doi.org\/10.1016\/j.envdev.2025.101138\" rel=\"nofollow noopener\" target=\"_blank\">https:\/\/doi.org\/10.1016\/j.envdev.2025.101138<\/a>. <a href=\"#55d2243b-b813-4460-81c1-cfb73513395e-link\" aria-label=\"Jump to footnote reference 3\">\ufe0e<\/a><\/li><li id=\"cfb31a40-6219-4b3f-b61d-e9d4ae29e5e7\">European Commission. <em>Corporate sustainability reporting.<\/em> Available from: <a href=\"https:\/\/finance.ec.europa.eu\/capital-markets-union-and-financial-markets\/company-reporting-and-auditing\/company-reporting\/corporate-sustainability-reporting_en\" rel=\"nofollow noopener\" target=\"_blank\">https:\/\/finance.ec.europa.eu\/capital-markets-union-and-financial-markets\/company-reporting-and-auditing\/company-reporting\/corporate-sustainability-reporting_en<\/a>. <a href=\"#cfb31a40-6219-4b3f-b61d-e9d4ae29e5e7-link\" aria-label=\"Jump to footnote reference 4\">\ufe0e<\/a><\/li><\/ol>\n\n\n<p><\/p>","protected":false},"excerpt":{"rendered":"<p>What is CSRD? Organisations are under increasing pressure to show how they deal with sustainability. The Corporate Sustainability Reporting Directive (CSRD) is a new European directive that requires companies to report on environmental, social and governance (ESG) issues in a uniform way. The aim is to provide clear, reliable and comparable sustainability information,<a class=\"excerpt-read-more\" href=\"https:\/\/netprove.nl\/en\/blog\/the-role-of-an-employee-survey-within-csrd\/\" title=\"Read moreFrom obligation to improvement: the role of employee research within CSRD\">... Read more \"<\/a><\/p>","protected":false},"author":4,"featured_media":4999,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":"[{\"content\":\"Rijksdienst voor Ondernemend Nederland (RVO), <em>Corporate Sustainability Reporting Directive (CSRD)<\/em>, beschikbaar via: <a href=\\\"https:\/\/www.rvo.nl\/onderwerpen\/csrd\\\">https:\/\/www.rvo.nl\/onderwerpen\/csrd<\/a>.\",\"id\":\"3849aca3-f3f3-4b7a-9b6e-10b0130e5cbc\"},{\"content\":\"RVO, <em>Corporate Sustainability Reporting Directive (CSRD).<\/em>\",\"id\":\"c084876d-e6cb-407b-9cc0-9fe61f6912ac\"},{\"content\":\"Operato,\u202fL., Gallo,\u202fA., Marino, E.\u202fA.\u202fE., &amp; Mattioli,\u202fD., <em>Navigating CSRD reporting: Turning compliance into sustainable development with science-based metrics.<\/em> Environmental Development 54 (2025). <a href=\\\"https:\/\/doi.org\/10.1016\/j.envdev.2025.101138\\\">https:\/\/doi.org\/10.1016\/j.envdev.2025.101138<\/a>.\",\"id\":\"55d2243b-b813-4460-81c1-cfb73513395e\"},{\"content\":\"Europese Commissie. <em>Corporate sustainability reporting.<\/em> Beschikbaar via: <a href=\\\"https:\/\/finance.ec.europa.eu\/capital-markets-union-and-financial-markets\/company-reporting-and-auditing\/company-reporting\/corporate-sustainability-reporting_en\\\">https:\/\/finance.ec.europa.eu\/capital-markets-union-and-financial-markets\/company-reporting-and-auditing\/company-reporting\/corporate-sustainability-reporting_en<\/a>.\",\"id\":\"cfb31a40-6219-4b3f-b61d-e9d4ae29e5e7\"}]"},"categories":[72],"tags":[145],"class_list":["post-4964","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-overige","tag-csrd"],"acf":[],"_links":{"self":[{"href":"https:\/\/netprove.nl\/en\/wp-json\/wp\/v2\/posts\/4964","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/netprove.nl\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/netprove.nl\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/netprove.nl\/en\/wp-json\/wp\/v2\/users\/4"}],"replies":[{"embeddable":true,"href":"https:\/\/netprove.nl\/en\/wp-json\/wp\/v2\/comments?post=4964"}],"version-history":[{"count":8,"href":"https:\/\/netprove.nl\/en\/wp-json\/wp\/v2\/posts\/4964\/revisions"}],"predecessor-version":[{"id":4998,"href":"https:\/\/netprove.nl\/en\/wp-json\/wp\/v2\/posts\/4964\/revisions\/4998"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/netprove.nl\/en\/wp-json\/wp\/v2\/media\/4999"}],"wp:attachment":[{"href":"https:\/\/netprove.nl\/en\/wp-json\/wp\/v2\/media?parent=4964"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/netprove.nl\/en\/wp-json\/wp\/v2\/categories?post=4964"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/netprove.nl\/en\/wp-json\/wp\/v2\/tags?post=4964"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}