Expertise — Pillar 4

Sustainability & CSRD

Compliance and reporting: the EU Corporate Sustainability Reporting Directive (CSRD, 2022/2464) is here. Make it a governance lever, not a burden.


CSRD application

Progressive: large companies since 2024, listed mid-caps and listed SMEs by stages until 2028-2029. Unlisted SMEs are not directly subject but face downstream pressure via their major customers (chain effect).

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.