CSRD / ESRS — Gap Analysis
Corporate Sustainability Reporting Directive — European Sustainability Reporting Standards Set 1About CSRD / ESRS
The Corporate Sustainability Reporting Directive (CSRD) is the EU's mandatory sustainability reporting framework, in force since 5 January 2023. Reports follow the European Sustainability Reporting Standards (ESRS) developed by EFRAG. The first wave (large public-interest entities with >500 employees) reported FY2024. Coverage expands progressively to large undertakings (FY2025), listed SMEs (FY2026), and non-EU parents (FY2028). ESRS introduces 'double materiality' — impact materiality (the entity’s impacts on people/environment) and financial materiality (sustainability impacts on the entity).
Issuing Body
European Commission — Directive (EU) 2022/2464; ESRS developed by EFRAG
Edition
2023
Coverage
Double materiality (impact + financial), all 12 ESRS standards covering cross-cutting, environment, social and governance topics.
Typical Users
Large EU undertakings, listed SMEs, and non-EU groups with significant EU activity (€150m+ EU turnover) — phased application 2024-2028.
How to use this tool
1. Work through each clause. For each requirement, choose Compliant, Partial, Non-compliant, or leave as Not assessed.
2. Add notes against any requirement to record evidence, gaps, or corrective actions.
3. Click Save progress — data is stored locally in your browser, never uploaded.
4. Export the report as TXT, CSV, JSON or print to PDF for your audit file.
Note: This tool is a guided self-assessment. It does not replace a third-party audit and the authoritative version of the standard must be obtained from the issuing body.
ISO Xpert — Get in touch
UK-based consultancy specialising in management-system gap analysis, training and certification preparation across ISO, API, Halal, GFSI, ESG, cybersecurity and industry-specific standards.
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