Research the CSRD & ESRS
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Cite every ESRS datapoint to the disclosure. Track the 2025 Omnibus scope changes and double materiality in seconds.

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Built for the CSRD. Tracking the Omnibus.

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1,000+ staff Omnibus scope threshold proposed
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12 ESRS Set 1 disclosure standards indexed
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2 years Stop-the-Clock delay for waves 2 & 3
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Double materiality core ESRS 1 assessment
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Daily EFRAG guidance & Omnibus updates
CSRD coverage
Directive text · ESRS Set 1 · Omnibus amendments · EFRAG Q&As · Commission guidance · National transposition
How it works

From your documents to a full sustainability statement.

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Drop your draft sustainability statement, double-materiality assessment, or value-chain data map straight into the chat. Documents persist across the whole conversation.

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Check whether you are still in scope after the 2025 Omnibus, document double materiality, map ESRS datapoints to your business, or gap-check assurance duties, cross-referenced to the directive, each ESRS, and EFRAG Q&As.

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

After the 2025 Omnibus, which companies fall under the CSRD?

Scope was significantly narrowed

The Commission's February 2025 Omnibus package proposes to confine CSRD reporting to large undertakings with more than 1,000 employees that also exceed a turnover or balance-sheet threshold, removing most companies originally caught by Directive (EU) 2022/2464.

If you are in scope (as a large undertaking)

  • Double materiality assessment under ESRS 1, impact and financial
  • ESRS Set 1 disclosures across environment (E1–E5), social (S1–S4), and governance (G1)
  • Value-chain information, subject to the relief introduced for smaller partners
  • Limited assurance on the sustainability statement (no move to reasonable assurance under the Omnibus)

Timing

The Stop-the-Clock Directive (EU) 2025/794 delays waves 2 and 3 by two years, so most newly-covered large companies first report on financial year 2027, published in 2028.

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