Yavida
Yavida
Yavida is a collection of guides about carbon footprint calculation and EU sustainability reporting, written for owners and managers of small and medium Czech businesses. Most of what you will find here breaks down terminology, describes free tools, and explains regulatory timelines using publicly available documents from EU institutions.
We do not run a consultancy practice. We do not draft sustainability statements. We do not audit or certify anyone's compliance with CSRD, ESRS or any other framework. If a page on this site sounds like it is trying to sell you a service, that's a mistake, please tell us and we'll fix the wording.
Public regulatory context
The Corporate Sustainability Reporting Directive, Directive (EU) 2022/2464, amends the earlier Accounting Directive 2013/34/EU and expands the number of companies required to publish detailed sustainability information alongside their financial statements. It introduces the European Sustainability Reporting Standards as the common format for that disclosure.
The directive was designed to apply in phases. Large public-interest entities already subject to non-financial reporting rules came first, reporting on financial year 2024 data during 2025. Other large undertakings meeting size thresholds follow in the next wave, and listed small and medium enterprises were originally scheduled to follow after that, with an opt-out option built into the directive's text for smaller listed companies during an initial period.
It's worth being direct about something: timelines and thresholds tied to CSRD have been the subject of ongoing legislative discussion at EU level, including simplification proposals sometimes referred to informally as the "Omnibus" package. Dates and size criteria that were accurate when written can shift. Before treating any specific year or threshold as final for your business, check the current consolidated text on EUR-Lex or guidance published by the Czech Ministry of Finance or Ministry of Industry and Trade.
Applicability generally hinges on meeting at least two of three size criteria set out in the Accounting Directive: balance sheet total, net turnover, and average number of employees during the financial year. These thresholds were revised in 2023 and adjusted again since, which is another reason to verify current figures rather than relying on older summaries, including ones written a year or two ago.
Who writes this
The explanations on this site are written and reviewed by people who work adjacent to sustainability reporting and enjoy turning EU legal language into sentences a bakery owner in Most, or a workshop manager in Ústí, can act on the same afternoon.
We keep our sourcing visible wherever possible, and we're comfortable saying "we're not sure" when a regulation is genuinely still moving. That's more useful, we think, than false confidence dressed up as expertise.
How we work
We explain a term the first time it appears and avoid stacking acronyms without unpacking them.
Where a claim comes from a regulation, we name it. Where we're simplifying, we say so.
We stop short of advice tailored to your specific company, because that isn't what this site is for.
We're not trying to convince you of anything beyond understanding your own reporting position better.