What is CSRD reporting?+
CSRD reporting is the sustainability statement that companies in scope of the EU Corporate Sustainability Reporting Directive publish in their management report. It follows the European Sustainability Reporting Standards (ESRS), is based on a double materiality assessment of impacts, risks and opportunities, must be digitally tagged, and is subject to external assurance. The Omnibus simplification has changed who is in scope and is reducing what must be reported.
What are the main reporting elements of the CSRD?+
A double materiality assessment, then disclosures on governance, strategy, impact, risk and opportunity management, and metrics and targets for each material topic, under the cross-cutting and topical ESRS: climate, pollution, water, biodiversity, resource use, own workforce, value-chain workers, communities, consumers and business conduct. Climate disclosures include greenhouse gas emissions across Scopes 1, 2 and 3 where material.
Do we need CSRD reporting software?+
Usually you need a reporting or disclosure tool for the final statement and tagging, and many companies already have one. The harder gap is upstream: getting reliable, evidenced data into that tool from ERP systems, documents and suppliers. That is where we build, feeding the tool you choose rather than replacing it.
When is CSRD reporting required for us?+
It depends on your size, structure and listing status, and the Omnibus simplification changed both the thresholds and the timetable. We deliberately do not quote them here, because they are easy to get wrong and your position needs checking against the current transposed law in your member state. Your auditor or legal adviser should confirm it.