Sustainability, CSRD & ESRS

Whether and to what extent your company is affected by CSRD reporting obligations is still unclear for many companies – either directly as a reporting entity, or indirectly through data requests from customers and banks. This topic first creates clarity through an applicability analysis and materiality check, and then builds an audit-ready reporting structure on that basis.

Acting early pays off economically. A data foundation and reporting structure built in good time is significantly cheaper than short-notice rework under the pressure of the first audit or a customer inquiry from the supply chain. The effort depends on your reporting obligation, company size, and data maturity – ranging from a few weeks for a status assessment to several months for build-up and audit support.

This also prepares you for future regulatory changes, such as the Omnibus amendment with new thresholds, instead of coming under time pressure again with every change.

Modular Structure

Three stages, independently bookable

Status Assessment

Applicability & materiality

Clarifying scope (mandatory, voluntary, customer request)
Analyzing double materiality
Prioritized action plan

Build-Up & Implementation

Data collection & reporting structure

Reporting structure, KPIs & data processes
Climate strategy, governance, supply chain
Internal controls & audit preparation

Full Service

Report preparation & audit support

Preparing the sustainability statement
Audit support (limited assurance)
Ongoing updates & further development

Each stage can be commissioned independently and can be configured for mandatory or voluntary reporting.

The entry point depends on your starting situation: assessing applicability usually starts at stage 1; reporting that is already underway with an upcoming audit often starts at stage 2 or 3.

In Detail

The three modules in detail

Goal, target group, and service components of each module — each module can be commissioned independently.

Module 1: Status Assessment

Goal

Applicability analysis & materiality check — creating clarity on reporting obligations and the status quo.

Target group

Companies wanting to clarify whether and to what extent they are affected by CSRD and ESRS — directly as a reporting entity, indirectly through data requests from customers and banks, or voluntarily in preparation.

Service components

Kick-off workshop to capture company structure, value chain, and existing ESG activities
Scope assessment based on current CSRD thresholds (≥ 1,000 employees, ≥ €450 million revenue) and classification of indirect applicability
Double materiality analysis (impact and financial materiality) along the ESRS topical standards
GAP analysis of data, processes, and governance against the ESRS or the voluntary reporting standard (VSME)
Management presentation with a prioritized action plan and a recommendation for the appropriate entry level

Module 2: Build-Up & Implementation

Goal

Data collection, processes & reporting structure — embedding sustainability reporting within the company.

Target group

Companies building their reporting processes — for the CSRD statement per ESRS, the voluntary reporting standard (VSME), or to answer supply-chain requests from large customers.

Service components

Building the reporting structure along the ESRS (Environment, Social, Governance) or the VSME basic or comprehensive module
Establishing data collection processes, a KPI catalog, and selecting suitable reporting software
Developing a climate strategy, including a greenhouse gas balance (scope 1–3) and a transition plan
Building supply-chain processes to answer customer requests within the value chain cap
Embedding it in governance: responsibilities, internal controls (ICS), and interaction with risk management
Training the relevant departments and preparing for the external audit (limited assurance)

Module 3: Full Service

Goal

Report preparation & audit support — assurance confidence and permanent further development.

Target group

Companies ahead of their first sustainability statement or first voluntary report, with an upcoming external audit (limited assurance), or in need of ongoing support.

Service components

Preparing or providing editorial support for the sustainability statement or the voluntary report
Preparing for and supporting the audit by the external auditor (limited assurance)
Answering ESG data requests from the supply chain (customers, banks, rating agencies)
Following up on audit findings and continuously improving data quality
Supporting the transition when the scope changes or future ESRS amendments take effect
Ongoing annual updates to the materiality analysis and report content

Three stages, independently bookable

Status Assessment

Build-Up & Implementation

Full Service

The three modules in detail

Module 1: Status Assessment

Module 2: Build-Up & Implementation

Module 3: Full Service

Does this topic fit your situation?