The CSRD Gap Assistant

The CSRD reporting requirement changes the way sustainability managers work

Bottleneck: Sustainability Managers

The CSRD reporting requirement is here and 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 sword of Damocles of sustainability reporting now hovers over many heads. The sustainability report itself is nothing new – but so far it has not tied up nearly as much capacity. Now data must be obtained and entered. Many people are currently struggling through reporting preparation – something they never set out to do.


CSRD reporting obligation: Don't mind the gap

The bad news: The first report will be the hardest.
The good news:
1. The first report will be the hardest. After that it only gets better.
2. Almost all sustainability managers have to go through this – challenges and solutions are similar, so networking and collaboration across companies and sectors is even more important.
3. The CSRD requires that companies report – not that they provide information on all matters from the first report. If information cannot (yet) be obtained and disclosed, a justification and a presentation of a plan as to how the company intends to accomplish this in the future is sufficient.


After materiality analysis, is before CSRD sustainability reporting  

Many sustainability managers are currently in the process of doing the double materiality analysis or have already done it. What's next? Our senior consultant Hendrik Leue worked on EFRAG's CSRD reporting standards for listed SMEs and developed the CSRD Gap Assistant with our team. In the video, Hendrik explains what the tool can do and how it makes your work easier:

What does the CSRD Gap Assistant give you?


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 liability information and adoption rules
Controlling tool to track progress in reporting requirements and to estimate capacities and resources


Last but not least

The data is on your side

The data is on the sustainability managers’ side. Regardless of whether data collected in an area bodes well or bad. At the end of the report, they will form the basis for making business models and value chains more sustainable. So that’s exactly what sustainability managers came up for. We would be happy to support you in stimulating innovations directly from your materiality analysis findings.

How do I get the CSRD Gap Assistant?

Write me an email with the subject CSRD Gap Assistant. I will send you our tool.

Hendrik Leue

Hendrik Leue

Senior Consultant

Phone: +49 151 74270767