The Corporate Sustainability Reporting Directive requires in-scope companies to report under the European Sustainability Reporting Standards. RSustain helps UK-headquartered companies with EU subsidiaries, and EU-operating groups, prepare for CSRD compliance — from double materiality assessment through to assurance-ready disclosures.
CSRD applies in phases. Large EU public-interest entities reported from financial year 2024. Other large EU companies follow from FY 2025. Listed SMEs from FY 2026 (with opt-out to 2028). Non-EU companies with significant EU activity — including UK-headquartered groups with EU subsidiaries generating €150m+ EU net turnover — fall into scope from FY 2028.
UK companies that are not directly in scope may still face CSRD requirements through their EU subsidiaries, or through value chain data requests from EU customers and investors.
Structured assessment of impact materiality and financial materiality across ESRS topics, aligned with EFRAG implementation guidance. Stakeholder engagement and threshold-setting.
Systematic review of your current disclosures against ESRS disclosure requirements. Identification of data gaps, missing policies, and governance structures needed for compliance.
Design of ESG data collection systems, internal controls, and evidence management processes to produce assurance-ready sustainability statements.
Support in drafting ESRS-compliant sustainability statements, including cross-referencing with financial statements and integration into the management report.
The UK is developing its own UK Sustainability Reporting Standards (UK SRS) based on ISSB standards (IFRS S1 and S2), which are distinct from the EU's ESRS. Organisations subject to both regimes need a reporting architecture that satisfies both frameworks without duplication. RSustain helps design interoperable disclosure systems that address CSRD/ESRS requirements alongside UK SRS and existing UK obligations such as SECR and TCFD-aligned reporting.
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