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CSRD / ESRS Reporting Readiness Checklist

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Assess readiness to publish a sustainability statement under the EU Corporate Sustainability Reporting Directive and the European Sustainability Reporting Standards.

CSRDESRS

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Scope & Applicability

  • Has the entity confirmed it falls within CSRD scope and the applicable first reporting year? *
  • Is the sustainability statement prepared as a clearly identifiable part of the management report? *
  • Is the level of reporting (consolidated group vs individual) and any subsidiary exemption determined? *

Double Materiality Assessment

  • Has a double materiality assessment covering impact materiality and financial materiality been completed? *
  • Are material impacts, risks, and opportunities (IROs) identified across own operations and the value chain? *
  • Is stakeholder engagement used to inform the materiality assessment? *

General Disclosures (ESRS 2)

  • Are governance (GOV), strategy (SBM), impact/risk/opportunity management (IRO), and metrics/targets (MT) disclosure requirements addressed? *
  • Is the basis for preparation and the materiality assessment process disclosed (IRO-1, IRO-2)? *
  • Are general basis-for-preparation disclosures, including value-chain estimation and any phase-in provisions used, disclosed (BP-1, BP-2)? *

Topical ESRS - Environment

  • Are ESRS E1 Climate Change disclosures, including a transition plan and Scope 1/2/3 emissions, prepared where material? *
  • Are ESRS E2-E5 (pollution, water, biodiversity, resource use/circular economy) addressed where material?
  • Are the EU Taxonomy Article 8 KPIs (turnover, CapEx, OpEx) included in the sustainability statement? *

Topical ESRS - Social & Governance

  • Are ESRS S1-S4 (own workforce, value-chain workers, affected communities, consumers) addressed where material? *
  • Are ESRS G1 Business Conduct disclosures prepared where material? *
  • Are entity-specific disclosures added where a material IRO is not covered by a topical ESRS?

Digital Tagging & Assurance

  • Is the sustainability statement prepared for digital (XBRL) tagging per the ESRS digital taxonomy? *
  • Has limited assurance of the sustainability statement been arranged? *
  • Are all required ESRS datapoints mapped and prepared for tagging, including mandatory and phased-in datapoints? *

CSRD / ESRS Reporting Readiness Checklist 체크리스트 전체 다운로드

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