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Corporate Sustainability Reporting Directive (CSRD) Gap Analysis

Identify your CSRD-related strengths and weaknesses with an SGS gap analysis.

If your organization is starting CSRD alignment or adjusting to CSRD requirements from other sustainability disclosure standards, our gap analysis can help. We assess your organization’s disclosure gaps between present environmental, social and governance (ESG) reporting standards and those of the CSRD. We can then formalize the focus areas before presenting a road map of how you are managing those issues.

We review selected existing disclosures against CSRD requirements and produce a report to identify gaps in your disclosures, processes or controls.

Why choose an SGS CSRD gap analysis?

We enable you to:

  • Gain a full assessment from a third party to spot and understand issues
  • Understand the European Sustainability Reporting Standards (ESRS), which set out the requirements for reporting sustainability-related impacts, opportunities and risks
  • Identify gaps in your disclosures, processes or controls to enable management and governance leaders to act promptly
  • Cross-reference standards and identify synergies with your current report framework(s)
  • Classify strengths and weaknesses objectively to address key areas of concern
  • Prioritize and optimize resources to improve efficiency and overall output, such as high-quality disclosures and reports

The scope depends on the material topics identified in the initial stages. The performance assessment varies according to the exact nature of your situation. To help you understand your CSRD strategy‘s strengths and weaknesses, and ensure continuous improvement, the following activities are usually included in a gap analysis:

  • Review the terminology and basic steps to select your organization’s material topics
  • Identify gaps in the data points subject to materiality assessment/cross-cutting and topical standards required by EU law
  • Review the disclosure content and structure requirements

Why SGS?

As a sustainability leader for over 30 years, we can support you wherever you are on your CSRD journey. Our experts actively contribute to developing international standards, frameworks, schemes and regulations, including the UN Sustainable Development Goals (SDGs), UN Principles for Responsible Banking (PRB) Assurance and the CSRD.

To discuss your CSRD gap analysis requirements, contact us today.

You can also register to watch our on-demand webinar, Introduction to CSRD Fundamentals – our introduction to the CSRD features, ESRS, double materiality and how they apply to an organization.

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