CSRD Compliance and Sustainability Reporting under ESRS

Structure your CSRD reporting, conduct your double materiality assessment and prepare your organisation for ESRS compliance.

Turn regulatory obligation into strategic leverage.

CSRD is not just about reporting.
It is about structuring reliable ESG data, aligning leadership and strengthening long term resilience.

It requires companies to assess double materiality, strengthen governance and integrate ESG risks into core decision making.
Done properly, CSRD enhances credibility with investors, regulators and financial institutions across Europe.

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What is the CSRD?

The Corporate Sustainability Reporting Directive requires large companies operating in the European Union to publish structured, comparable and reliable ESG data.

It aims to enhance the transparency, comparability and reliability of sustainability information, in order to inform economic decisions.

It aims to:

Improve transparency
Create a virtuous circle to increase investments for sustainable transition within the European Union.
Reduce greenwashing
Support sustainable investment decisions

CSRD reporting is based on the European Sustainability Reporting Standards, (ESRS).

Is your company concerned ?

You are concerned if:

You exceed 1000 employees and 450M€ turnover
You are part of a large group subject to CSRD
You are requested to provide ESG data by clients or investors

Application timeline: reporting in 2028 for financial year 2027 for companies above thresholds so preparation in 2026.

What does the CSRD require?

CSRD requires companies to:

Conduct a Double Materiality Assessment
Identify material IROs (Impacts, Risks and Opportunities)
Collect ESG data across Environment, Social and Governance
Align disclosures with 10 ESRS standards

Double Materiality Explained Simply

The double materiality assessment is a mandatory requirement under the CSRD and the ESRS. It determines which ESG topics are material and must be disclosed in your sustainability report.

It is based on two complementary dimensions:

Impact materiality

Assessment of how your company’s activities impact the environment and society, including climate change, biodiversity, human rights and value chain impacts.

Financial materiality

Evaluation of how sustainability risks and opportunities may affect your financial performance, cash flows, access to capital and long term economic resilience.

The assessment must be formally validated, traceable and reviewed at each reporting cycle to ensure regulatory compliance and reporting consistency.

Our Structured Approach

Simplified Structured Approach

• Double Materiality Assessment
Kickoff, ESG Scan, Theoretical Analysis of Stakeholders, Materiality & Financial Impact, External Data Collection, Double Materiality Reporting.

• Gap Assessment
ESG Action Plan, Review of data points, Organization of data collection.
Objective: ESGlogic assist you with data collection, gradual assignment of data collection responsibilities, project management & follow-up meetings
Strategic Support Approach

• Double Materiality Assessment
Kickoff, ESG Scan, Materiality & Financial Impact, External Data Collection, Workshops, Double Materiality Reporting.
• Gap Assessment
ESG Action Plan, Review of data points based on ESRS, Data Collection Organization
• Stakeholders
Workshops with Stakeholders, Consulting of Stakeholders,
Objective: ESGlogic assist you with data collection, gradual assignment of data collection responsibilities, project management & follow-up meetings

The advantages for your company ?

CSRD compliance allows you to:

Even if you are not subject to CSRD

You do not need to be legally required to benefit from stakeholder and double materiality analysis.

Engaging stakeholders and identifying your most significant ESG impacts helps you:

Clarify what truly matters for your business
Align sustainability with strategy and risk management
Prioritize actions instead of multiplying initiatives
Strengthen credibility with clients, investors and partners
Build a structured ESG roadmap from the start

Double materiality is the foundation of any serious and coherent ESG strategy.

Let's discuss your personal advantages together !

A group of eleven diverse young professionals gathered around a wooden table, smiling and working together with laptops, notebooks, and coffee cups in a bright office space with large windows and trees outside.

Why choose ESGlogic ?

Strong EU regulatory expertise (CBAM, CSRD, VSME, etc.)
Deep expertise in ESRS standards
Experience with SMEs and larger groups
Ability to simplify complex regulatory frameworks
Alignment between strategy, operations and reporting
Focus on long term value creation, not only compliance

Our role is to turn regulatory complexity into structured, strategic advantage.

Frequently Asked Questions

The Corporate Sustainability Reporting Directive CSRD is a European regulation requiring large companies and listed SMEs to publish standardized ESG information under the ESRS framework. In Belgium, companies with more than 1000 employees and more than 450 M € growth revenue are required to comply according to the EU timeline.
Double materiality is an analysis that identifies which ESG topics are “material” and must be reported.
It combines:
• Impact materiality: how your activities affect the environment and society
• Financial materiality: how sustainability risks and opportunities affect your financial performance
The outcome determines which data points must be disclosed.
Double materiality is the foundation of CSRD reporting.
It helps organisations focus on what truly matters, prioritise actions and structure their ESG strategy based on impacts and risks.
The timeline depends on your level of ESG maturity and data availability.
The process generally includes scoping, ESG scan, gap analysis, materiality assessment and reporting preparation.