Skill

legalcode-eu-csrd-sustainability-reporting

EU CSRD (Directive 2022/2464/EU) sustainability reporting compliance assessment. Determine CSRD applicability and wave classification under Omnibus I thresholds (≥1,000 employees + €50M turnover or €25M balance sheet), assess double materiality assessment (DMA) completeness against ESRS 1 Chapter 3, evaluate ESRS disclosures across all cross-cutting (ESRS 1, ESRS 2) and topical standards (E1–E5, S1–S4, G1), review Scope 1/2/3 GHG methodology against ESRS E1, assess value chain data collection and CSDDD alignment, check XBRL/iXBRL digital tagging readiness, and evaluate limited assurance readiness under ISSA 5000. Classifies findings as COMPLIANT / PARTIAL / NON-COMPLIANT / CRITICAL. Outputs executive summary, ESRS gap matrix, DMA assessment, assurance readiness report, and remediation roadmap with phased timelines. Covers phased Wave 1–4 implementation, Omnibus I postponements, and sector-specific ESRS in development. Related: legalcode-esg-sustainability-reporting, legalcode-supply-chain-contract-review, legalcode-environmental-compliance-review.