Go back

 | 27-04-2024


CSRD support and help with implementation   

The fors.earth CSRD Gap Assistant: A community tool for gap analysis and reporting


The CSRD reporting requirement is changing the way sustainability managers work: While the creative and development-oriented work previously consisted more of developing strategies and deriving and implementing measures, the focus is now first on the double materiality analysis and then on data acquisition and data management.

Many sustainability managers understandably find the latter tedious. We cannot do this work for you, but we can make it easier for you.

For this purpose, our Senior Consultant Hendrik Leue, who worked on the CSRD reporting standards for listed SMEs of EFRAG, developed the CSRD Gap Assistant with our team.

The Gap Assistant offers 5 advantages:

  • Complete list of all ESRS data requirements at a granular level prepared as YES / NO questions
  • Structured method for determining individual disclosure obligations (data point materiality)
  • Basis for conducting a gap analysis of the required ESRS information
  • Basis for prioritizing and deprioritizing disclosures based on information on bindingness and implementation rules
  • Controlling tool to track progress on reporting requirements and to estimate capacities and resources    

The renowned industry magazine UmweltDialog also became aware of our Gap Assistant and asked Hendrik how the tool can be used, among other things:

UmweltDialog: Is the Gap Assistant limited to internal use?

Hendrik Leue: No, it can of course also be given to the reporting agency. The agency can then understand line by line what it should refer to. The Gap Assistant also facilitates cooperation with auditing companies. To ensure that a sustainability report in accordance with the CSRD does not become arbitrary, it must be comprehensible and documentable. Using the Gap Assistant, the auditor can quickly recognize whether the reporting obligations have been implemented correctly. (...)
However, a major advantage of the Gap Assistant is the internal documentation and the assurance of continuity. Let's assume that the sustainability report has been written and checked, and shortly afterwards the sustainability manager leaves the company. Thanks to the Gap Assistant, all information is stored in one document, it is clear at a glance what has been done and one can also see how the process can be made even more efficient in the future. The Gap Assistant also provides a basis for deciding whether it might make sense to purchase software in the next step.

Click here for the full interview with UmweltDialog (available in German only).


In the video, Hendrik explains in more detail what the tool can do and how it makes your work easier:

To the CSRD Gap Assistant.