EU sustainability reporting,filed the modern way
The full EFRAG ESRS datapoint set, double materiality, phase-in-aware gap analysis and one-click Word/PDF statement export — built for the companies and Indian groups now in CSRD scope.
What is the CSRD?
The Corporate Sustainability Reporting Directive replaced the NFRD and requires ~50,000 EU and third-country companies to publish audited sustainability information. Reporting follows the European Sustainability Reporting Standards (ESRS) — the biggest disclosure regime ever adopted.
ESRS Set 1 bundles ESRS 2 with ten topical standards holding 1,000+ datapoints, about a quarter derived from other EU legislation. Your datapoint selection and every content element follow double materiality — and the full set is in our registry.
50K+
companies in scope
1,000+
ESRS datapoints
5
ESRS Set 1 standards (2 + E/S/G)
Who must report, and when
- FY2024Large EU listed companies
- FY2025Other large EU companies
- FY2026Listed SMEs (opt-out to FY2028)
- FY2028Non-EU groups with EU turnover — incl. Indian subsidiaries
Medium-big Indian groups consolidating EU entities, and large EU subsidiaries of Indian parents, are affected from FY2028. Planning can start now.
Every ESRS Set 1 disclosure requirement
Keyed to the standards' own paragraph references — the same numbering your auditor will ask about.
General disclosures
BP / GOV / SBM / IRO / MDR — the cross-cutting backbone every statement needs
Environment
Climate, pollution, water & marine, biodiversity, circular economy
Social
Own workforce, value-chain workers, affected communities, consumers
Business conduct
Governance, anti-corruption, supplier management, engagement, lobbying
ESRS 1 (general requirements) is implemented as the rules engine — ESRS 2 adopts its principles for reporting content.
Everything to move from zero to filed
Complete ESRS registry
Every disclosure requirement in ESRS Set 1 — ESRS 2, E1–E5, S1–S4 and G1 — keyed to the standard's own paragraph references (e.g. E1-6.44, ESRS2.GOV-1.21).
Double materiality by design
Score each impact, risk and opportunity for impact (inside-out) and financial (outside-in) materiality on 1–5 scales. Materiality drives what your statement must cover.
Year-by-year gap analysis
Track readiness against all ~1,100 EFRAG datapoints with ESRS 1 Appendix C phase-ins — FY2025, FY2026 and the <750-employee cohort — per standard and DR.
Word & PDF statement export
Generate a structured ESRS sustainability statement from your saved assessments — a defensible starting draft for your statutory audit and assurance.
EU-law origins mapped
Datapoints derived from other EU legislation (SFDR, Pillar 3, Benchmark Regulation, EU Climate Law) are flagged — so your statement of not-material datapoints is accurate.
ISSB bridging
Live in a group that consolidates into an EU parent, or gearing up for SEBI/ISSB adoption? We map ESRS to ISSB and your existing BRSR data.
Three steps to a ready statement
01
Set up your year
Pick your financial year. Phase-in rules and standards automatically scope what applies to you.
02
Run double materiality
Register your material impacts, risks and opportunities. Non-material areas are marked and rechecked next year.
03
Fill the gap, export the statement
Complete datapoints with evidence and notes, watch coverage climb on the gap dashboard, then export a Word/PDF draft.
Frequently asked
Who needs to report under CSRD?
CSRD applies in waves: large EU listed companies from FY2024 (reporting in 2025), other large EU companies from FY2025, listed SMEs from FY2026 (with a two-year opt-out), and non-EU groups with substantial EU activity from FY2028. Indian companies consolidating into an EU parent, or that are large EU subsidiaries themselves, are in scope too.
What are the ESRS standards?
ESRS Set 1 was adopted by the European Commission on 31 July 2023. It is ESRS 1 (general requirements) plus ESRS 2 (general disclosures) and ten topical standards: E1 climate, E2 pollution, E3 water, E4 biodiversity, E5 circular economy, S1 own workforce, S2 value-chain workers, S3 affected communities, S4 consumers, and G1 business conduct.
What is double materiality?
Double materiality has two lenses: impact materiality (how significant your company's actual or potential impact on people and the environment is — the inside-out view) and financial materiality (how significantly sustainability issues affect your financial position — the outside-in view). A datapoint is reportable when it relates to a topic that is material under either lens.
Is this another framework file?
The CSRD module is a standalone ESRS workspace built on the full EFRAG datapoint set — not just cross-references. Your BRSR data can flow in to avoid re-entering overlapping disclosures, but nothing is forced.
Does this prepare the official XBRL-tagged report?
Today we export Word and PDF drafts and an EFRAG-friendly structure you can take to your advisor. ESRS digital tagging (ESEF style) filing is on the roadmap — the datapoint registry is built to map to the ESRS XBRL taxonomy when we ship it.
Get CSRD-ready from your next reporting year
Start the Free plan to explore the ESRS registry, or join Growth/Assurance-Ready to run gap analysis and export statements.