Corporate Sustainability Reporting Directive (CSRD) maturity assessment

CSRD is known as the Gold Standard for sustainability reporting frameworks as it considerably enlarges the scope of companies that must disclose sustainability information and brings forward new requirements.

Know your CSRD readiness score

Take the assessment

  • European Sustainability Reporting Standards (ESRS)

    Cross-cutting standards*    
    ESRS1 General principles ESRS2 general, strategy, governance and materiality assessment disclosure requirements  
    Topical sector-agnostic standards*    

    Environment

    Social

    Governance

    ESRS E1 Climate change

    ESRS S1 Own workforce

    ESRS G1 Business conduct

    ESRS E2 Pollution

    ESRS S2 Workers in the value chain

    		  

    ESRS E3 Water and marine resources

    ESRS S3 Affected communities

    		  

    ESRS E4 Biodiversity and ecosystems

    ESRS S4 Consumers and end-user

    		  

    ESRS E5 Resources use and circular economy

    		  

    *Already published

    To be released in June 2024:

    • Sector-specific standards
    • Standards for small and medium sized entities (SMEs)
    • Standards for non-EU companies (reporting requirement third country companies)

  • European Sustainability Reporting Standards Vs GRI

    Parameter

    ESRS

    GRI

    Reporting

    Mandatory

    Voluntary

    Comprehensiveness

    More comprehensive than GRI (Includes topics like climate change, biodiversity, human rights, and fair employment)

    Less comprehensive than ESRS

    Regulation

    Strictly regulated

    		 Not regulated

    EY teams support you to help establish your roadmap for ESG reporting readiness with the following:

    • Business model strategy and value chain

      Evaluate how well the business model and strategy comply with the shift to a sustainable economy under the Paris Climate Agreement Plan and help implement policies and due diligence process for the value chain.

    • ESG material topics

      EY teams can help identify ESGmaterial topics based on a stakeholder dialogue in accordance with the double materiality concept.

    • ESG risk management

      Perform an ESG risk and opportunities assessment, including risk appetite. Help integrate ESG risks to a company’s existing risk management process. 

    • Decarbonization

      Help develop a net-zero strategy and carbon-reduction targets by leveraging climate scenario modelling tools. 

    • Governance

      Help identify roles and responsibilities of the governance bodies with regard to sustainability matters and risk management.

    • Metrics and targets

      Help develop policies, targets action plans and resources for ESG material topics.

    • Reporting

      Help integrate ESG KPIs into a monitoring framework, including design methodology, definitions, data collection processes.

      Support drafting of the ESG Integrated report.

    • Assurance readiness

      Assess assurance readiness of data process flows and internal control activities so that your ESG information is assurance-ready. 

    How EY can help

    EY ESG Compass - Innovation to transform sustainability journey

    EY ESG Compass is a comprehensive digital ecosystem that seeks to help organizations evaluate their ESG maturity levels and adapt a sector-specific strategy, using the power of analytics.

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    ESG and sustainability

    Integrate ESG and sustainability into business strategy, and improve and communicate performance to stakeholders with help from EY teams.

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    Climate and decarbonization

    The EY climate and decarbonization services help businesses respond to the physical and transition risks associated with climate change, as well as advise on how to operate in new markets and regulatory environments related to carbon and renewable energy.

    Read more

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