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EU Corporate Sustainability Reporting Directive

Turn CSRD Compliance into Strategic Advantage

AI-powered gap analysis against all 12 ESRS standards. Get consultant-grade insights in minutes, not weeks.

CSRDEU Directive
ESRS12 Standards
GRIUniversal
TCFDClimate

Mapped to 500+ disclosure requirements across frameworks

What is CSRD/ESRS?

The Corporate Sustainability Reporting Directive (CSRD) is the EU's landmark regulation requiring companies to disclose comprehensive sustainability information. Following the December 2025 Omnibus simplification, it applies to large EU companies with over 1,000 employees and EUR 450 million turnover, and mandates reporting against the European Sustainability Reporting Standards (ESRS).

Phased Rollout (Post-Omnibus)

  • 2025: Large public interest entities (>1,000 employees & >EUR 450M turnover)
  • 2026: Other large companies meeting both thresholds
  • Note: Listed SMEs removed from scope under Omnibus
  • Note: Limited assurance only (reasonable assurance removed)

12 ESRS Standards

  • Cross-cutting: ESRS 1 & 2 (General requirements)
  • Environmental: E1-E5 (Climate, Pollution, Water, Biodiversity, Resources)
  • Social: S1-S4 (Workforce, Value chain, Communities, Consumers)
  • Governance: G1 (Business conduct)

CSRD vs Other Frameworks

Understanding how CSRD/ESRS compares to other sustainability reporting frameworks

AspectCSRD/ESRSGRITCFD
ScopeLarge EU companies (>1,000 employees AND >EUR 450M turnover)Voluntary global standardClimate-focused recommendations
MaterialityDouble materiality (impact + financial)Impact materiality onlyFinancial materiality only
Standards12 ESRS standards (~320 core datapoints)37 topic-specific standards4 pillars, 11 recommendations
AssuranceLimited assurance (permanent)OptionalOptional
TimelinePhased rollout from 2025Ongoing voluntaryTransitioned to ISSB

How Martin Helps with CSRD

Upload your sustainability report and receive comprehensive gap analysis against CSRD/ESRS requirements

Analysis against all 12 ESRS standards
Double materiality disclosure analysis
Disclosure requirement scoring (0-3 scale)
Specific gap identification with evidence
Priority recommendations by severity
Mapped to 500+ disclosure requirements

Comprehensive PDF Report

Detailed gap analysis covering all 12 ESRS standards with specific recommendations.

PowerPoint Summary

Executive-ready presentation highlighting key findings and priority actions.

Excel Gap Tracker

Actionable workbook to track remediation progress across all material ESRS disclosure requirements.

CSRD Analysis Pricing

Consultant-grade analysis at a fraction of the cost

Traditional consultants

$10,000 – $25,000

4-6 weeks delivery

Martin delivers

$299

30 minutes delivery

Same methodology. Same frameworks. AI speed.

Complete Package

ESG Complete Report

$299/ report
  • PDF Report + PowerPoint Deck
  • Excel Gap Tracker Included
  • ESRS & ISSB Gap Analysis
  • 30+ ESG Topic Scoring
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Built by Sustainability Experts

Martin combines 8 years of hands-on ESG consulting experience from FTI Consulting, EY, and ERM with cutting-edge AI to deliver consultant-grade analysis.

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