The CSRD

EFRAG ESRS Implementation Guidance

This document provides a list of all disclosure requirements in the European Sustainability Reporting Standards (ESRS). It is intended to help companies prepare their first sustainability statement under the ESRS. The document also explains the relationship between the list of data points and the ESRS XBRL taxonomy, which is a digital taxonomy that will be used to tag sustainability statements in a structured, machine-readable format.

PwC's Global CSRD Survey 2024

Example CSRD Reports by Palau

Get an insight into the CSRD Reports by looking at first examples.

Code Gaia ESRS in 5 Schritten

Code Gaia ESRS in 5 Schritten is a guide to help companies comply with the European Sustainability Reporting Standards (ESRS). The 5 steps are: Familiarize yourself with the reporting standards. Conduct a double materiality analysis. Simplify data collection within the company. Analyze your data. Receive your ESRS-compliant report.

Upright Webinar: CSRD double materiality assessment

Watch the webinar recording to learn how to do an efficient, data-driven CSRD double materiality assessment and keep results consistently up to date over time. Our expert speakers will provide you with hands-on insights on how to do double materiality the right way, also presenting a real-life case example with Upright's customer Orkla, the global industrial investment company operating in the space of branded consumer goods. Questions we will address: - What are the latest developments in the CSRD regulation and its implementation guidance? - How to conduct an efficient, data-driven double materiality assessment while ensuring the auditability of the results? - Case study: Why did Orkla choose a data-driven approach to double materiality assessment, and what kind of insights did they gain? - How to consistently update double materiality assessment results over time?