EU`s Corporate Sustainability Reporting Directive (CSRD) and its European Sustainability Reporting Standards (ESRS) create a new expectation for reporting practice - more accurate, more strategic, comparable than before. 

If you have previous ESG and sustainability reports available (including GRI standard aligned) you might need to find out what is missing compared to the requirements of the ESRS standards. ESRS standards include around 1 000 disclosure requirements, and even if half of these are relevant for you, it is still a lot of work to get a clear overview about gaps and missing information. With our fresh external look we can help you to conduct such gap-analysis and define improvement needs.
What we do?
  • Conducting a gap-analysis of your latest ESG and sustainability report (annual report), including
    • deciding which of ESRS standards are relevant to be covered (ideally based on ESG double materiality assessment, or if not available then in the scope of topics covered in your latest report);
    • evaluating each relevant ESRS disclosure requirement using traffic-light approach (covered; to be improved; not covered);
    • highlighting improvement needs;
    • providing a summary table with all identified gaps and improvement needs.
  • Expanding the gap-assessment to your other documentation and actual management approach, i.e activities, processes or data not covered within the report, but in place in reality.
  • Agreeing on roadmap with major development needs in ESG and sustainability governance, i.e setting main elements which you should improve or put in place to ensure full compliance to the CSRD/ESRS requirements.

DOWNLOAD HERE: how can we support you in ESG reporting and double materiality assessment

Contact us and ask for more information:, +372 5621 2898