CSRD readiness and gap analysis
Green Reg Advisory
Prague-based advisory on CSRD, ESRS, double materiality and ESG risk readiness for banks and corporates in Central and Eastern Europe.
ESRS software and service providers
Compare providers that support ESRS reporting, from software platforms to consultants and assurance firms.
What is ESRS?
The European Sustainability Reporting Standards (ESRS) are the detailed reporting rules behind the EU’s Corporate Sustainability Reporting Directive (CSRD). They cover climate, pollution, water, biodiversity, resource use, the company’s own workforce, workers in the value chain, affected communities, consumers and business conduct. Reports are based on double materiality: you report both how sustainability issues affect the company and how the company affects people and the environment.
Who it applies to
Companies in scope of the CSRD: EU groups with more than 1,000 employees and over €450 million turnover, and non-EU groups with over €450 million EU turnover that also have a large EU subsidiary or branch.
By category
- CSRD/ESRS reporting software (33)
- Carbon accounting and emissions management (29)
- ESG reporting and disclosure software (28)
- ESG and sustainability consulting (23)
- CSRD readiness and gap analysis (17)
- Legal and regulatory advisory (11)
- Sustainable finance and EU Taxonomy tools (11)
- Supply chain ESG and due diligence (10)
- SBTi and net-zero target setting (9)
- Assurance and audit (8)
- Double materiality assessment tools (8)
- GHG inventory and verification (8)
- Training and capacity building (8)
- ESG data and ratings platforms (4)
- CBAM reporting software (2)
- XBRL/iXBRL tagging and filing tools (2)
- Data collection and verification (1)
- XBRL/ESEF conversion and tagging services (1)
CSRD/ESRS reporting software
Climcycle
Vienna-based software for ESG and climate risk management, CSRD/ESRS and EU Taxonomy disclosure aimed at banks and corporates.
Legal and regulatory advisory
Clifford Chance
International law firm advising on sustainability regulation and disclosure.
Double materiality assessment tools
Greenativity
German sustainability consultancy offering double materiality assessments, CSRD workshops and reporting support with its own Caribou software.
CSRD/ESRS reporting software
carbmee
Enterprise platform for carbon accounting, product footprints and environmental compliance.
What to look for in a ESRS provider
- Double materiality assessment support, with an audit trail of how each topic was judged.
- ESRS datapoint coverage and a taxonomy that is updated when the revised standards are final.
- Digital tagging of the sustainability statement (XBRL/ESEF), which the CSRD requires, built in or through a tagging partner.
- Workflow for data owners, approvals and evidence, ready for limited assurance.
Common questions about ESRS
What are the ESRS?
The ESRS are the EU’s standards for sustainability reporting under the CSRD. They set out what a company must disclose on environmental, social and governance topics, based on double materiality.
Do the ESRS apply to companies outside the EU?
Yes, for non-EU groups with over €450 million turnover in the EU that also have an EU subsidiary or branch with more than €200 million turnover. Separate standards for non-EU groups are still being developed.
Are the ESRS being simplified?
Yes. The Commission published revised, simplified ESRS in July 2026. They apply from financial years starting 1 January 2027, subject to the European Parliament and Council not objecting.
Sources
- EFRAG: Commission publishes delegated act on revised ESRS
- EU Official Journal summary of Omnibus I (Latham & Watkins)
This page is general information, not legal advice.