The Corporate Sustainability Reporting Directive (CSRD) has been in force since 2023. As the EU's directive on non-financial reporting, it aims to increase transparency and comparability in sustainability reporting and replaces the previous requirements of the Non-Financial Reporting Directive (NFRD).
We support you in setting up your data management and reporting process in a way that is audit-ready and efficient – so you are well prepared for future reporting years.
CSRD implementation involves multiple steps – from defining requirements and conducting the Double Materiality Assessment to data collection and report preparation. With our services, you receive support across all topics from a single source.
Have you not yet prepared a sustainability report? Or are you looking to make your existing process more efficient? We support you in carrying out and optimising your reporting processes, establishing clear process governance, and preparing the final report. Our commitment: audit-ready implementation with maximum strategic value for your organisation. We have already guided many companies through their audited trial and first-time reports, working alongside various audit firms in the process. Further information you will find on Sustainability Reporting.
The ESRS require a Double Materiality Assessment, through which the strategically relevant topics for your organisation are identified. We guide you through the entire process – from value chain analysis and the assessment of impacts, risks, and opportunities across specific ESG topics, through to documentation and analysis of results. The assessment forms the basis for deriving your reporting obligations and, at the same time, enables a systematic prioritisation of ESG topics and risks.
The CSRD also governs the disclosure of your taxonomy results. The EU Taxonomy requires you to identify taxonomy-eligible economic activities and assess whether they meet the technical screening criteria for taxonomy alignment. Standardised KPIs (revenue, CapEx, OpEx) must be determined and disclosed in accordance with EU reporting templates. We support you with in-depth expertise on assessment criteria and requirements. Further information is available on EU Taxonomy.
Drawing on our many years of experience, we have dedicated experts across all ESG topics. Whether it is carbon accounting, preparing a climate risk analysis or climate transition plan, or concepts for circular economy, water, or biodiversity – our team guides you safely through the relevant data points.
We take a holistic view of your ESG data structures and build data collection systems tailored to your requirements – whether Excel-based or using a specialised ESG tool. No tool decision made yet? We sharpen requirements, evaluate options, and identify the right solution. Flexible target architectures are also possible – for example, hybrid approaches combining an ESG tool with existing systems – providing greater independence and cost certainty. In parallel, we establish internal processes for ongoing data maintenance and quality assurance. You will find further information on ESG Digitalisation.
CSRD implementation spans many disciplines: materiality assessment, data management, EU Taxonomy, topic-specific advisory, and report preparation. We cover all of them – with an experienced team and a seamless end-to-end process.
We have already supported many organisations through their audited trial and first-time reports – across different industries and company sizes. With a team of dedicated experts covering all ESG topics, we bring the depth that complex CSRD requirements demand. Our approach is tried, tested, and audit-proven.
We are not tied to specific tools or audit firms. Where regulation allows for interpretation, we act as an independent advisor and advocate for your interests. At the same time, we know exactly what auditors look for – and make sure your report passes the audit.
The CSRD sets new standards for how and by which companies ESG topics must be reported in the future.
From 1,000 employees and €450 million in revenue: In future, EU-based companies with an average of more than 1,000 employees and annual revenue exceeding €450 million will be required to prepare a CSRD report. Non-EU companies generating net revenue of more than €450 million in the EU are also subject to the obligation – as are their subsidiaries and branches generating more than €200 million in EU revenue.
Phased introduction from the 2026 and 2027 financial years: German companies that were already required to report under the NFRD are expected to report under the CSRD for the first time for the 2026 financial year. For all others – companies newly subject to reporting under the CSRD – the 2027 financial year applies, with disclosure in 2028. The final transposition into German law is still pending.
ESRS reporting standard: Disclosure obligations are defined in the European Sustainability Reporting Standards (ESRS). A stronger emphasis on quantification through the use of metrics is intended to improve the measurability and comparability of information and to make developments in companies' sustainability performance more transparent.
Sustainability statement in the annual report: Sustainability disclosures must in future be published in the management report of the annual report, covering clearly defined reporting content.
Under the EU's Omnibus Procedure, certain reporting obligations were simplified (CSRD, CSDDD, EU Taxonomy). Full details on the decisions in Omnibus Package I of 16 December 2025 are available in our blog article. The transposition of the CSRD into national law is still outstanding, meaning a final and binding legal framework in Germany remains open. The final adoption of the simplified ESRS (Simplified ESRS) is also still pending.
