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European Sustainability Reporting Standards (ESRS)

The Corporate Sustainability Reporting Directive (CSRD) became effective in 2023 and will start impacting specific businesses from 2024. Our CSRD Reporting Manager is a comprehensive module that helps you cover all necessary requirements from double materiality assessment to complete ESRS specific reporting.

Complete your CSRD reporting easily

The Corporate Sustainability Reporting Directive (CSRD) became effective in 2023 and will start impacting specific businesses from 2024. Initially, it targets those already mandated to report under the NFRD. By 2025, the CSRD’s reach expands to include companies that align with at least two of these criteria: having more than 250 employees, a balance sheet total over €25 million, or net sales exceeding €50 million.

From 2027, its scope widens further to encompass listed small and medium-sized enterprises (SMEs), smaller credit institutions, and specific insurance companies, who must report for the year 2026. They have the option to defer this requirement until 2028. However, micro-enterprises are excluded if their balance sheet total is under €450 thousand, net sales are below €900 thousand, or they employ fewer than 10 people.

The directive’s obligations extend in 2028 to non-EU companies recording over €150 million in net sales within the EU, provided they have either a branch or at least one subsidiary in the EU.

With SupplyOn’s CSRD Reporting Manager, any company can now run their double materiality assessment and prepare their ESRS report.

Requirements for CSRD/ESRS Reporting

The implementation of the Corporate Sustainability Reporting Directive (CSRD) was driven by the need for enhanced transparency and standardization in corporate sustainability practices. To facilitate this, the European Sustainability Standards (ESRS) were established, forming a part of the CSRD framework. These standards define the specifics of what and how sustainability information should be reported, ensuring consistency and comparability across different organizations.

  • Double materiality assessment concept is based on the principle that sustainability reporting should consider both impact materiality and financial materiality. This means that when identifying material matters for disclosure, a reporting entity must take into account both the materiality of the impacts of its activities on the environment and society (impact materiality), and the materiality of sustainability matters in terms of their financial impact on the entity (financial materiality).​​
  • ESRS standardized reporting following across 12 cross cutting standards including climate, pollution, water and marine resources, biodiversity and ecosystems, resource use and circular economy, own workforce, workers in the value chain, affected communities, consumers and end users, business conduct etc.
  • External auditor should conduct inspection.

CSRD Reporting Manager

  • Double Materiality Assessment: A completely integrated assessment function to assess impact and financial materiality to identify material topics within your company.
  • Data Aggregation and Analysis: Capabilities to compile and analyze ESG data from various aspects of business operations, categorized as per ESRS guidelines.
  • Automated ESRS Reporting: Automated generation of ESRS reports according to the requirements, easing the burden of manual compilation and supporting in accuracy for disclosure.
  • Interactive Dashboards: User-friendly dashboards for a quick and clear visualization of ESRS related KPIs, tracking progress against requirements and set goals.
  • Collaborative Workspace: Enables streamlined collaboration across departments and teams for effective ESG data management and reporting.


All workflows for data collection is mostly automated across entire journey

Turn Key Software

Quick activation of the software within 48 hours get you started with your entire ESRS data collection


Robust reporting capabilities provides clear, comprehensive alignment to ESRS requirements


Support your ESRS compliance mandate

Factsheet ESRS Reporting

In our free factsheet, find detail introduction to ESRS reporting, it’s applicability, requirements and the best practices to prepare you for your first ESRS report for your organization:

  • What is CSRD/ESRS reporting?
  • Which companies are under the mandatory obligation?
  • What are the requirements to report on?
  • How SupplyOn’s ESRS reporting solution can help?

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