Sustainability & CSRD
Compliance and reporting: most SMEs and mid-sized companies now sit outside mandatory CSRD scope, but the ESG requests remain. Make them a governance lever, not a burden.
CSRD application
The Omnibus I directive (EU) 2026/470 raised the reporting thresholds, moving the majority of SMEs and mid-sized companies out of mandatory CSRD scope. The requests did not follow: customers, banks, investors and procurement platforms still ask for ESG information, on a contractual basis.
Our intervention
- Double materiality analysis (impact/financial materiality) per ESRS
- Indicator structuring ESRS E1 to E5 (climate, pollution, water, biodiversity, resources), S1 to S4 (social), G1 (governance)
- Data collection process design — automation where possible
- Audit readiness: documentation traceable for limited assurance
- Integration with existing tools (ERP, BI, sector data tools)
CSRD on your radar?
A 360° Diagnostic positions your maturity and identifies priorities.
Regulatory analysis current as at 31 July 2026. European timelines change; this page is updated whenever a significant development occurs.