CSRD: An Overview

The Corporate Sustainability Reporting Directive (CSRD)replaces the Non‑Financial Reporting Directive (NFRD) to require more expansive, detailed, and auditor‑assured sustainability disclosures. Under CSRD, companies must report under the European Sustainability Reporting Standards (ESRS) and include sustainability information within their annual management reports - not separately. CSRD expands scope, mandates third‑party assurance, and codifies stronger transparency measures for environmental, social, and governance impacts.

Key Elements & Requirements

Double Materiality &Material Topics

‍CSRD’s core concept is double materiality - companies must assess both: The impacts their activities have on the environment and society, and

The financial effects of ESG factors on the company’s performance.

This dual lens determines which sustainability topics are material. Reporting must cover the company’s operations and upstream/downstream value chains.

ESRS & Disclosures

Reporting is structured around ESRS topical standards (e.g. climate, biodiversity, social, governance). UK Companies must disclose according to core, topical, and sectoral standards, with narrative, qualitative, and quantitative metrics.

‍Timing & Scope

‍CSRD applies to large EU companies, listed companies including SMEs, and non‑EU companies with significant presence in the EU. The first reporting under CSRD begins for financial years starting on or after 1 January 2024 (reports published 2025). Assurance & Audit

‍CSRD introduces mandatory limited assurance for sustainability information. Over time, more rigorous forms of assurance (e.g. reasonable assurance) may be required. This means your CSRD audit /auditing practices must evolve in tandem with your data systems and assurance readiness.

Nossa Data’s CSRD Reporting Solution

Gap Analysis & Framework Alignment

‍We help companies conduct a gap analysis to align existing ESG/sustainability programmes with CSRD requirements. Through our platform, users can embed guidance, questions aligned to ESRS, and prepare disclosures aligned with CSRD standards.

‍End‑to‑end CSRD Data Management

‍Nossa Data offers a unified CSRD reporting solution: from data collection and controls, materiality assessments, to assurance readiness and output generation.

‍Interoperability & Cross‑Framework Mapping

‍Our platform enables you to map CSRD disclosures alongside ISSB, CDP, and EcoVadis consistently. You can generate coherent outputs for both sustainability and investor audiences. For example, you can map your CSRD and ISSB disclosures side by side via our ISSB reporting software integration.

Regulatory readiness:

Ensure compliance with UK/EU CSRD requirements

Efficiency & accuracy:

Centralise CSRD data and reduce fragmented processes

Harmonised reporting:

Benefits for UK Companies

Consolidate CSRD with ESG and sustainabilityframeworks

Stronger disclosure quality:

Embed audit trails, evidence and version controls

Assurance preparedness:

Develop systems aligned with CSRD audit expectations

Related Tools: CSRD Reporting Software

Nossa Data provides a dedicated CSRD reporting software and ESRS disclosure software which guides companies throughout the sustainability disclosure journey - from materiality to assurance to external reporting.

Cross‑Framework Connections

Need to align CSRD with otherframeworks? Our platform supports smooth integration:
‍
Map your CSRD and ISSB disclosures consistently to reduce duplication and ensure coherence
Link your CSRD responses into CDP disclosure workflows using our CDP reporting software
Extend sustainability disclosures further with EcoVadis reporting software via shared data models

Request a Demo

Experience how Nossa Data’s CSRD solution supports UK companies in transforming ESG into robust, audit ready reporting. Request a demo to explore tailored workflows, data capture, anddisclosure generation.

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Frameworks CSRDDelivering CSRD sustainability reporting and data compliance for UK companies