CSRD: what it means for your organization and IT hardware
Kennis
March 19, 2026
Miranda van Tellingen


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