ESRS (CSRD) Gap Analysis

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CSRD and ESRS are drastically changing the ESG reporting landscape by expanding both the number and level of detail of sustainability disclosures mandated for companies to disclose.

Reporting of sustainability matters in line with the European Sustainability Reporting Standards (ESRS) is a core component of compliance with the EU’s Corporate Sustainability Reporting Directive (CSRD). 

The ESRS requires both general cross-cutting disclosures as well as topical disclosures that were identified through a double materiality assessment (DMA).  There are over 1100 different disclosure points that are potentially mandatory for disclosure and included in our ESRS gap analysis process.

G&A recommends that companies conduct a CSRD-compliant double materiality assessment before an ESRS Gap Analysis to ensure that the gap analysis is tailored to your material topics and specific requirements for disclosure. 

The results of the ESRS Gap Analysis will be a roadmap for companies to follow to move towards CSRD compliant sustainability reporting - including both a comprehensive mapping of where existing reporting will help to meet requirements and a strategic prioritized inventory of necessary gaps that need to be filled to ensure compliance.

Our process is designed with EU CSRD compliance in mind and includes:

  • Creation of a comprehensive inventory of disclosure requirements, data points, and indicators based on the results of your double materiality assessment
  • Mapping of the ESRS disclosure points to existing voluntary reporting frameworks such as GRI, TCFD, ISSB, CDP and others where possible.
  • Detailed analysis of your publicly-available disclosure (reports, policies, etc.) to identify where existing disclosure is useful, and specify gaps that need to be filled for CSRD compliance 
  • Examples of relevant disclosures from peers where gaps exist to provide context and information to internal team members working to fill the gaps in required disclosure
  • Tailored advice on which disclosures you may be qualified to delay reporting on as per the phased-in disclosure guidance in ESRS
  • Valuable insight into where and how to make improvements that are needed to meet CSRD reporting requirements

If you’d like to find out more information about how G&A can help your organization conduct an ESRS (CSRD) Gap Analysis and / or broader assistance with CSRD compliance or ESRS reporting, please fill out the form on this page to request more information.

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