CSRD GAP analysis

Based on the materiality assessment, you can begin reviewing all relevant disclosure requirements for your company. These requirements specify exactly what needs to be reported. There are 82 disclosure requirements. ESRS 2 applies to all companies, and the remaining requirements depend on the outcome of your double materiality assessment. Overall, ESRS’s require defining policies (P), targets (T), actions (A), and metrics (M) for each material topic. Details are provided in each ESRS.

If you delve deeper into each disclosure requirement, you’ll find detailed overviews and descriptions of what your organization is expected to disclose. ESRS’s differentiate between mandatory (shall) and voluntary (may) disclosures. For all material topics, companies must disclose policies, actions, metrics, and targets. ESRS2 outlines minimum disclosure requirements (MDR), while each ESRS specifies more detailed requirements. 

Navigating a Gap Analysis to ensure your report aligns with CSRD can be daunting, but TOSCA is here to assist. Our comprehensive CSRD Gap Analysis service includes review sessions with subject matter experts tailored to your material topics. We evaluate all available information, align them against the ESRS with our intuitive tools, identify any discrepancies, and collaboratively develop a roadmap to address these gaps, ensuring your organization's CSRD compliance.