Sustainability & Carbon
Mandatory ESRS datapoints (post-Omnibus simplification)
ESRS standards spanning E, S, and G topics
First Wave 2 reports due (covering FY2027)
CSRD is the EU’s mandatory sustainability reporting directive and the foundation of European ESG disclosure requirements. For supply chain and compliance teams, the core obligation is collecting, validating, and reporting auditable sustainability data across the entire value chain—including supplier-level evidence that most organizations do not currently possess.
Companies in scope must report against the European Sustainability Reporting Standards (ESRS)—12 standards spanning climate, pollution, biodiversity, workforce, value chain workers, communities, consumers, and governance. The Omnibus I package reduced mandatory datapoints by 61%, but all disclosures now require materiality justification and mandatory third-party assurance.
CSRD compliance requires value chain data—Scope 3 emissions, labor practices, human rights due diligence, and environmental impacts—from every significant supplier. Without structured evidence collection, companies cannot meet ESRS reporting obligations or pass assurance audits.
Key Components / Sub-Frameworks
Large EU companies with 1,000+ employees AND €450M+ net annual turnover (post-Omnibus)
EU companies already reporting under Wave 1 (large public-interest entities under NFRD)
Non-EU parent companies with €450M+ EU turnover and qualifying EU subsidiaries or branches
Companies with securities listed on EU-regulated markets (subject to evolving Omnibus scope)
EU subsidiaries of non-EU groups meeting size thresholds
Companies in the value chain of in-scope reporters (indirect data obligations)
Key Thresholds
ESRS requires Scope 3 emissions, supply chain labor practices, and upstream environmental impacts. You need data from 200+ suppliers across 15 countries. Most have never reported ESG metrics. Estimates are allowed—but your assurance provider wants evidence behind every estimate.
Your assessment identifies 8 material ESRS topics. Each requires quantitative data, narrative disclosure, targets, and progress metrics. Finance owns some data. Procurement owns some. Sustainability owns the rest. No single team has a complete view—and the auditor arrives in 90 days.
CSRD mandates third-party assurance on every sustainability disclosure. Your environmental data comes from supplier self-reports. Your social data is scattered across HR systems and supplier questionnaires. Your auditor flags 40% of value chain datapoints as unsupported. Remediation takes months.
Investors want ISSB/IFRS S1 and S2 alignment. Your US parent reports under SEC climate rules. Your German subsidiary faces national transposition requirements. Each framework uses different metrics, boundaries, and materiality definitions. Manual reconciliation across frameworks is unsustainable.
Certivo In Action
CSRD Workflow
Electronics Manufacturing
Pain Point
Complex global supply chains; Scope 3 dominates emissions profile
Automotive Manufacturing
Pain Point
Tier 1–3 supplier dependencies; transition plan disclosure required
Industrial & Heavy Equipment
Pain Point
Legacy operations; diverse material inputs; high energy intensity
Aerospace & Defense
Pain Point
Stringent value chain scrutiny; prime contractor ESG flowdown
Energy & Infrastructure
Pain Point
EU Taxonomy alignment critical; transition plan expectations highest
Construction Materials
Pain Point
Resource use and circular economy reporting; CPR overlap
Consumer Goods
Pain Point
High SKU counts; value chain labor risks; consumer-facing ESG claims
Pharmaceuticals & Biotech
Pain Point
Clinical supply chain complexity; water and pollution reporting
From Manual Data Collection to Automated Evidence Management
CORA collects and extracts supplier sustainability data automatically. Your team focuses on materiality decisions and narrative disclosures—not chasing spreadsheets from 200 suppliers.
ESRS Evidence Acceleration
Generate complete, audit-ready ESRS value chain evidence packages in hours—not the months of manual compilation across procurement, finance, and sustainability teams.
Proactive CSRD Compliance Monitoring
When EFRAG updates ESRS standards or Omnibus amendments take effect, Certivo reassesses your datapoint coverage instantly. Know your disclosure gaps before your auditor does.
Key Statistics
Frequently Asked Questions
Which companies are in scope for CSRD after the Omnibus I changes?
Post-Omnibus, CSRD applies to EU companies with 1,000+ employees and €450M+ net annual turnover, and to non-EU parent companies with €450M+ EU turnover and a qualifying EU subsidiary or branch. Wave 1 companies (large public-interest entities already under NFRD) continue reporting on FY2024. Wave 2 companies now report first in 2028 on FY2027 data. Certivo helps organizations assess scope, track evolving thresholds, and prepare evidence regardless of which wave applies.
What are the penalties for CSRD non-compliance?
CSRD penalties are set at Member State level and must be “effective, proportionate and dissuasive.” Penalties vary by jurisdiction and can include financial fines, public censure, exclusion from public procurement, and criminal liability for directors in some Member States. Germany imposes fines up to €10 million or 5% of annual turnover. France applies fines up to €375,000 with potential imprisonment for obstruction of assurance audits.
What does CSRD require from the value chain?
ESRS mandates disclosure of value chain impacts including Scope 3 emissions, labor practices among value chain workers (ESRS S2), affected communities (ESRS S3), and upstream environmental impacts. Companies may use estimates and proxies during a three-year phase-in, but assurance providers increasingly expect primary supplier evidence. CORA automates evidence collection across your supply chain, transforming estimates into verifiable data.
How does Certivo support CSRD assurance readiness?
Certivo collects supplier sustainability evidence, extracts ESRS-relevant datapoints, and maps them to your material disclosure requirements. Every datapoint links to its source documentation—creating the evidence chain assurance providers require. CORA flags unsupported disclosures before audit, so your team resolves gaps proactively rather than during the assurance engagement.
How does CSRD relate to ISSB, SEC climate rules, and other sustainability frameworks?
CSRD’s ESRS standards are designed to interoperate with ISSB’s IFRS S1 and S2. Companies reporting under both frameworks share common disclosure areas—particularly climate-related risks, Scope 1–3 emissions, and transition plans. Certivo validates one supplier evidence submission against CSRD, ISSB, SEC, and national frameworks simultaneously, eliminating duplicate data collection campaigns across jurisdictions.