Corporate Sustainability Reporting Directive (CSRD)

With deep expertise and many years of experience, our company is at the forefront of delivering services related to the obligations that arise for businesses under the Corporate Sustainability Reporting Directive (CSRD), offering tailored services that go beyond compliance to unlock long-term value and resilience in organizations across industries.

Our core CSRD services:

  • Gap Analysis

Understanding where you stand is the first step to where you need to be. A thorough assessment of the organization’s current state against the requirements of the Corporate Sustainability Reporting Directive (CSRD), identifying existing gaps and opportunities for improvement.

  • Double Materiality Assessment

The cornerstone of CSRD compliance. An assessment that evaluates the organization’s impacts both outwardly — on the environment, society, and governance (ESG) — and inwardly, in terms of how ESG-related factors pose financial risks and opportunities for the organization itself.

Regarding environmental standards, the following specialized services:

  • ESRS E1: Climate

Climate-related disclosures are a major focus under the CSRD. We offer specialized support for meeting the mandatory requirements of ESRS E1 (Climate Change), helping you demonstrate accountability and climate action. Our climate-focused services include:

  • Climate Risk Assessment: Identification and evaluation of physical and transition risks arising from climate change that could impact your operations, strategy, and financial outlook.
  • Organizational Carbon Footprint Assessment: Across scopes 1, 2 and 3
  • Climate Change Transition Plan: Development of a credible, science-aligned roadmap to achieve climate neutrality, in line with regulatory expectations and stakeholder demands.
  • Life Cycle Assessment (LCA) of a product, process or service and the Environmental Product Declaration (EPD), also covers the value chain, in the context of the assessment of materiality. Once a company has implemented LCA at the product level, the data is sufficient to comply with the requirements of the CSRD (including E2-E5). ESRS E2 (AR 18), ESRS E3 (AR 14) and ESRS E5 (AR 6) state that for the assessment of materiality, the company may follow Commission Recommendation (EU) 2021/2279 on the use of environmental footprint methods for measuring and reporting the environmental life cycle performance of products and organisations.

 

  • ESRS E2: Pollution

As an ISO 17025-accredited laboratory, a comprehensive range of services under the ESRS E2 standard, including:

  • Emission measurements in air, water, and soil
  • Calibration of Automated Measurement Systems (AMS)
  • Indoor air quality assessments
  • Measurement of hazardous substances in the workplace (Occupational Health & Safety)
  • Odor monitoring and assessment
  • Air Dispersion modeling

 

  • ESRS E3: Water and Marine Resources

Water and marine ecosystems are under growing pressure—making responsible water stewardship more critical than ever. Under the CSRD’s ESRS E3 (Water and Marine Resources) standard, businesses are called to account for their use of water and marine resources, their environmental impacts.

We support you in ensuring in:

  • Ensuring compliance of your organizational activities with the relevant water management and flood risk plans.
  • Developing impacts, risks, dependencies and opportunities assessment associated with the use of water and marine resources, both within the organization’s operations and upstream the value chain.

 

  • ESRS E4: Biodiversity and Ecosystems

Under the ESRS E4 standard, organizations must evaluate and disclose how their operations affect biodiversity and ecosystems—both directly and indirectly. We offer expert support to help you meet these obligations including:

  • A Technical Photo-Interpretation Report, documenting the historical land use patterns and changes over time in the area where the organization operates.
  • A compliance assessment of the organization’s activities against the newly approved (2024) Special Environmental Studies (SES) related to protected areas within the Natura 2000 network.

 

  • ESRS E5: Resource Use and Circular Economy

ESRS E5 Resource Use and Circular Economy is part of a broader sustainability reporting landscape that includes various reporting standards and frameworks such as the Global Reporting Initiative (GRI), the Task Force on Climate-related Financial Disclosures (TCFD), and the UN Sustainable Development Goals (SDGs). It also builds on existing EU legislative frameworks and policies regarding resource use and the circular economy, including the EU Green Deal, the EU Taxonomy, the EU Circular Economy Action Plan, the Waste Framework Directive and the EU Industrial Strategy.

We offer expert support to help you meet these obligations including:

  • Developing a waste baseline in line with ESRS E5 to understand quantities and types of resources being lost at different stages of product manufacturing, use and end of life, so that waste arisings can be accurately recorded, and reductions and circular interventions evidenced over time. Working with waste contractors and suppliers to gather this data is important to ensure that upstream and downstream waste impacts are quantified.
  • Creating targets to be incorporated into ESG frameworks to reduce resource use and increase circularity of product lines, using data from the baseline assessment.
  • Developing reporting mechanisms to illustrate the carbon reduction benefits of improved circulatory and waste reduction, so that businesses can incorporate associated savings into Scope 3 reporting and contribute to the evidence requirements of ESRS E2 ‘Pollution’.
  • We support businesses engaging both suppliers and consumers in circular economy practices. This includes encouraging suppliers to adopt take-back schemes, reduce material use, and switch to sustainable inputs. On the consumer side, we promote product life extensions through repair options or recycling solutions at every stage of the product lifecycle.