CSRD & ESRS Sustainability Reporting Software

Compliance Overview

About This Compliance Framework

Comply with the EU CSRD using standardized European Sustainability Reporting Standards (ESRS) to disclose your environmental, social, and governance (ESG) impacts.

The Corporate Sustainability Reporting Directive (CSRD) has fundamentally transformed how businesses operate in Europe. Replacing the older NFRD, the CSRD requires over 50,000 companies to publish detailed sustainability reports alongside their financial statements, utilizing the strict European Sustainability Reporting Standards (ESRS). Because these reports are now subject to mandatory third-party assurance (audits), generalized ESG claims are no longer acceptable; every metric must be verifiable.

One of the most complex elements of the CSRD is the requirement to report on the broader value chain. This means large enterprises are now legally obligated to collect ESG data from their smaller, unlisted suppliers. SMEs that are not technically in the direct scope of the CSRD are suddenly finding themselves overwhelmed with massive ESG data requests from their largest clients, who need the data to complete their own Scope 3 emissions and value chain worker (ESRS S2) disclosures.

Sustalium is designed to manage this specific data flow. For large enterprises, the platform acts as the evidence vault—linking carbon calculations, HR data, and governance policies to specific ESRS data points so auditors can easily verify the claims. For SMEs in the supply chain, Sustalium utilizes the standardized Voluntary SME (VSME) framework to generate a single, pre-verified "Data Pack" that can be shared securely with multiple enterprise clients, eliminating the need to fill out dozens of different proprietary ESG questionnaires.

Benefits

Why It Matters

📊

Mandatory EU Law

Replaces NFRD, affecting over 50,000 companies

🔍

Double Materiality

Report on both financial and impact materiality

✅

Third-Party Assurance

Requires formal audit and assurance of sustainability data

🔗

Value Chain Scope

Includes comprehensive Scope 3 and supplier assessments

Global Reach

Applicable Markets

  • European Union (EU): Mandatory for large EU enterprises, listed SMEs, and major non-EU parent companies.
Requirements

What You'll Include

  • Double materiality assessment results
  • Climate change metrics (Scope 1, 2, and 3 GHG emissions)
  • Workforce and value chain worker data
  • Pollution, water, and biodiversity impact statements
  • Business conduct and anti-corruption policies
  • Machine-readable XBRL tagging
Audience

Who It's For

Sustainability officers, CFOs, and ESG reporting teams at large enterprises and their supply chain partners.

Data

Typical Inputs

  • GHG footprint assessments (Scope 1-3)
  • HR demographic and labor practice data
  • Supplier codes of conduct and risk assessments
  • Energy and water consumption logs
  • Corporate governance policies
Our Platform

How We Help

  • ESRS-aligned data collection framework
  • SME Voluntary Data Pack (VSME) generation
  • Double materiality documentation
  • Audit-ready evidence linking
Process

Implementation Steps

1

Materiality Assessment

Determine which ESRS topics are material to your business

2

Gather Metrics

Collect data across E, S, and G pillars

3

Link Evidence

Attach policies, calculations, and raw data for auditors

4

Generate Report

Export structured data for annual management reports

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Prepare your ESRS disclosures and streamline the CSRD assurance process.

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