# EU csrd sustainability reporting
> Source: https://legalcode.md/skills/legalcode-eu-csrd-sustainability-reporting | [HTML version](https://legalcode.md/skills/legalcode-eu-csrd-sustainability-reporting)

EU CSRD (Directive 2022/2464/EU) sustainability reporting compliance assessment.

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.

This skill guides organisations through a structured CSRD compliance assessment, covering applicability determination, double materiality assessment (DMA) quality review, ESRS gap analysis, value chain data readiness, digital reporting compliance, and limited assurance preparation. **Covers:** - Applicability and wave classification under Directive 2022/2464/EU and Omnibus I (Directive (EU) 2025/794) - Double materiality assessment (impact materiality + financial materiality) per ESRS 1 Chapter 3 - Cross-cutting ESRS compliance: ESRS 1 (General requirements) and ESRS 2 (General disclosures) - Topical ESRS gap analysis: E1 (Climate), E2 (Pollution), E3 (Water/Marine), E4 (Biodiversity), E5 (Circular Economy) - Social ESRS gap analysis: S1 (Own workforce), S2 (Value chain workers), S3 (Affected communities), S4 (Consumers/End-users) - Governance ESRS gap analysis: G1 (Business conduct) - Scope 1, 2, and 3 GHG methodology completeness and Paris alignment - Value chain reporting obligations and CSDDD (Directive 2024/1760) due diligence alignment - XBRL/iXBRL digital tagging readiness (ESEF extension, EFRAG taxonomy) - Limited assurance readiness under ISSA 5000 and transitional reasonable assurance pathway - Remediation roadmap with IMMEDIATE / NEAR-TERM / BACKGROUND prioritisation **Does not:** - Draft the sustainability report or individual ESRS disclosures - Certify CSRD compliance or issue assurance opinions (this requires an accredited statutory auditor) - Provide jurisdiction-by-jurisdiction tax ...

## Jurisdictions

European Union



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