The EU’s Corporate Sustainability Reporting Directive (CSRD) is an EU directive that mandates companies to report extensively on their sustainability performances and risks, with reports to be prepared according to the European Sustainability Reporting Standards (ESRS). EU companies with more than 1,000 employees and >€50m turnover or >€25m assets, or non-EU companies with >€450m net turnover generated in the EU, are currently or will be mandated to report under ESRS. But even companies below the thresholds might find that reporting under ESRS is beneficial.
We have developed specialized tools for ESRS reporting, which have successfully supported numerous companies in Switzerland, Germany, and the US in publishing their first ESRS-compliant reports or preparing for upcoming obligations.
We have developed two specific reporting models for ESRS →
ESRS Light is our streamlined entry point into ESRS reporting for companies not (yet) in scope of CSRD but wanting to align with European expectations and key stakeholder demands. It follows the official ESRS standards while focusing on the topics that truly matter for your business model and avoiding lengthy materiality assessments. The service concentrates on climate (E1), own workforce (S1), and corporate governance (G1) to provide clear, comparable sustainability information that meets the needs of customers, banks, and other stakeholders.
ESRS Ready is our structured program for companies that fall under CSRD or want to systematically prepare for full ESRS reporting. It covers double materiality analysis, test runs for data collection and information systems, and the development of a robust reporting concept, including mock-up reports or an ESRS Light report as an intermediate step. With ESRS Ready, you move efficiently toward your first full ESRS report along a clear timeline, reducing risks, shortening the learning curve, and ensuring that your reporting setup is audit-ready.