Answer 25 questions about your current ESG practices. Get a personalised readiness score and action plan in under 5 minutes. Free with a free account.
Based on: Directive (EU) 2022/2464, CSRD ↗
The Corporate Sustainability Reporting Directive (CSRD, Directive (EU) 2022/2464) is the EU's mandatory sustainability reporting law. It requires companies to publish annual reports against the European Sustainability Reporting Standards (ESRS), covering both how the business affects people and the environment and how sustainability factors affect the business. Core concepts include double materiality, value-chain data, and limited-assurance verification.
This 5-minute self-assessment is a starting point for any company asking are we ready for sustainability reporting?, whether CSRD applies to you directly, your customers are starting to request ESG data, or you just want a benchmark before a bigger audit. It covers six sections: company profile, ESG strategy, climate and environmental data, workforce, governance, and reporting processes. You receive an AI-generated readiness profile and three suggested areas of focus by email. For the next layer of detail, see the paid ESRS Gap Analysis and Double Materiality Assessment.
Answer 25 questions about your current ESG practices. Get a personalised readiness score and action plan. Free with a free account.
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This helps us tailor the assessment and determine which CSRD reporting deadline applies to you.
CSRD requires companies to embed sustainability into their governance structure and business strategy.
Climate is the most material topic for most companies under CSRD. ESRS E1 requires detailed disclosure on emissions, energy, and transition plans.
ESRS S1 requires disclosure on working conditions, equal treatment, and employee wellbeing across your own workforce.
ESRS G1 covers anti-corruption, supplier standards, and business ethics policies that companies must disclose under CSRD.
CSRD requires not just data, but documented processes, audit trails, and systems capable of producing reliable sustainability disclosures.
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The Corporate Sustainability Reporting Directive (CSRD) requires EU companies to report on their environmental, social and governance (ESG) performance using the European Sustainability Reporting Standards (ESRS). Following the Omnibus I simplification (Directive (EU) 2026/470, in force 18 March 2026), mandatory CSRD scope from financial year 2027 onwards is narrowed to large EU undertakings with more than 1,000 employees and more than €450M net turnover. Listed SMEs have been removed from mandatory scope (voluntary VSME standard only). Wave 1 public-interest entities already reporting on FY2024 continue where they still meet the new threshold.
CSRD reporting deadlines after Directive (EU) 2026/470 (Omnibus I, in force 18 March 2026): Wave 1 large public-interest entities with more than 500 employees reported on FY2024, filed in 2025 (unchanged). Wave 2 applies from financial years starting 1 January 2027 and is now limited to large EU undertakings with more than 1,000 employees and more than €450M net turnover, with the first report filed in 2028. Wave 3 (listed SMEs) has been removed from mandatory scope; listed SMEs may report voluntarily against the VSME standard. Financial holding undertakings may opt out of consolidated sustainability reporting.
A CSRD readiness assessment evaluates how prepared your company is for CSRD reporting obligations. It identifies gaps in your ESG data collection, governance structures, and reporting processes against the ESRS requirements.
The Verdaio CSRD Readiness Assessment takes approximately 5 minutes to complete. You answer 25 questions across six sections (company profile, ESG strategy, climate and environmental data, workforce, governance, and reporting processes) and receive an AI-generated gap analysis report by email.
Double materiality is a CSRD requirement to assess each sustainability matter from two perspectives: impact materiality (how the company affects people and environment) and financial materiality (how sustainability matters affect the company's value, performance, or position). A topic is reportable if either lens makes it material. Standard financial reporting only considers financial materiality; CSRD adds the impact dimension.
CSRD is the directive: the EU law that mandates in-scope companies to report on sustainability. ESRS (European Sustainability Reporting Standards) is the framework that defines what to report and how. ESRS is set out in Commission Delegated Regulation (EU) 2023/2772 and includes cross-cutting standards plus topical standards covering climate, water and marine resources, biodiversity, circular economy, workforce, communities, consumers, and business conduct. You comply with CSRD by reporting against ESRS.
Yes. CSRD requires limited assurance on sustainability disclosures from the first reporting year, with a planned move to reasonable assurance later. Assurance can be provided by your statutory auditor or, depending on Member State implementation, by another accredited assurance provider. Plan assurance scoping in parallel with data collection rather than after.
Penalties are set by each EU Member State when transposing the directive. Typical sanctions include administrative fines, exclusion from public procurement, and disclosure obligations to make the failure public. Some Member States also create personal liability for directors. Beyond direct penalties, non-compliance carries reputational, financing, and contractual risk if customers or investors require CSRD-aligned disclosures.
No. This is a self-assessment of your starting position. A real CSRD report requires data collection across operations and value chain, double materiality assessment, gap remediation, narrative drafting, and limited-assurance review. For the next layer of detail, see Verdaio's paid ESRS Gap Analysis. For the actual report and assurance, work with a qualified sustainability advisor and your auditor.
The report identifies your strongest pillars and three suggested areas of focus, with a CSRD reporting deadline based on your company size and structure. From there: scope your double materiality analysis (Verdaio's Double Materiality Assessment), prioritise data collection (the ESRS Gap Analysis maps disclosures topic by topic), inventory greenhouse gas emissions (GHG Emissions Estimator, Scope 1, 2, and 3), and check EU Taxonomy alignment if relevant (EU Taxonomy Screener). The report does not generate the CSRD disclosure itself.
Informational use only. This tool is provided for awareness purposes to help businesses understand their current situation regarding EU regulations. It does not constitute legal, regulatory, or professional advice. Results are indicative only and should not be relied upon as a substitute for qualified legal counsel. Verdaio accepts no liability for decisions made based on this tool’s output. Your inputs are processed ephemerally and are not stored or used for model training.
Next step
After the CSRD Readiness Assessment, the in-depth ESRS Gap Analysis maps your disclosures topic by topic across all 10 ESRS standards, identifies missing data points, and produces a phased compliance roadmap.
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