Research CSRD + ESRS with trusted AI

Cite every ESRS datapoint and EFRAG Q&A to the article. Double materiality, value-chain data, and post-Omnibus scope in one search.

Double materiality ESRS datapoints Post-Omnibus scope
Preparing a first wave CSRD report?

Built for CSRD reporting. Ready for ESRS.

12 ESRS 1,144 datapoints to disclose (Set 1)
Double materiality core CSRD assessment (ESRS 1)
Non-EU in scope parents above EU turnover thresholds
Post-Omnibus scope and datapoints refined 2025
CSRD coverage
Directive text · ESRS Set 1 · EFRAG Q&As · Commission guidance · Omnibus amendments · National transposition
How it works

From your documents to a full sustainability statement

Use eulaw.ai alongside your own documentation to build a defensible CSRD disclosure. Not a replacement for your sustainability programme, but a research accelerator underneath it.

1

Upload

Your draft sustainability statement, double-materiality assessment, value-chain data map, or Commission filings, directly into the chat. Documents persist across the whole conversation.

2

Ask

Scope your reporting wave, document double materiality, map ESRS datapoints to your business, or compare CSRD with CSDDD and Taxonomy. Cross-referenced to the directive, each ESRS, and EFRAG Q&As.

3

Export

A citation-backed compliance report with paragraph-level gaps, datapoint by datapoint, ready for your sustainability statement or board briefing.

CSRD: does my US parent need to report?

Under Article 40a of Directive 2013/34/EU (as amended by CSRD), a non-EU parent is in scope when, at a consolidated level:

  • Net turnover in the EU exceeds €150 million for each of the last two consecutive financial years, AND
  • The group has at least one EU subsidiary (large undertaking or listed SME) OR an EU branch with net turnover above €40 million

Reporting requirements

  • Standard: ESRS for non-EU groups (to be adopted) or equivalent third-country standards deemed equivalent by the Commission
  • Assurance: limited assurance by an EU auditor or national equivalent
  • Content: double-materiality-based disclosures across E, S, and G

Timing

First reports due for financial years starting on or after 1 January 2028 (post Stop-the-Clock delay), published in 2029.

Trusted by sustainability, legal, and finance teams across Europe

In-house counsel, sustainability leads, and audit committees rely on eulaw.ai for CSRD work where every datapoint has to withstand scrutiny.

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The best AI for any research related to EU law and regulations. It always comes up with the best answer.

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eulaw.ai is the only tool I trust for EU regulation. It has cut our compliance research time by at least 30%.

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eulaw.ai enables us to take on clients from industries and jurisdictions we previously would have had to decline.

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A single fabricated case citation can lead to professional sanctions. eulaw.ai eliminates this risk by anchoring every response in verified legal sources.

Not a generic AI chatbot.
A research tool built for CSRD.

eulaw.ai reads the full CSRD Directive, every ESRS, EFRAG Q&As, Commission guidance, and post-Omnibus amendments. Every answer traces back to the exact article or datapoint, in every EU official language, updated as new EFRAG guidance publishes. The research assistant sustainability, legal, and finance teams reach for when the auditor is on the phone.

Your data never leaves the EU

We built eulaw.ai on sovereign EU infrastructure from day one. Every byte is encrypted in transit and at rest. We run large language models on EU-managed cloud infrastructure. Nothing is sent to public AI APIs, model providers do not receive or store your content, and no customer data is used for training.

Your first CSRD citation in 30 seconds.

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