CSRD Readiness Checklist

Your step-by-step guide to CSRD compliance

Company: _______________________
Assessment Date: _______________________
Target Compliance: _______________________

⏰ CSRD Timeline Reminder

📋 Phase 1: Scoping & Assessment

Confirm CSRD ApplicabilityHIGH
Verify if your company meets the thresholds: 250+ employees, €50M+ revenue, or €25M+ assets (must meet 2 of 3)
Determine Reporting TimelineHIGH
Identify which year you need to start reporting based on company size and type
Identify Applicable ESRS StandardsHIGH
Review which of the 12 ESRS standards apply to your business (ESRS 1 & 2 are mandatory)
Map Existing ReportingMEDIUM
Document current sustainability reporting, ESG initiatives, and data collection processes

🎯 Phase 2: Double Materiality Assessment

Conduct Impact Materiality AssessmentHIGH
Identify how your business impacts environment and society (inside-out perspective)
Conduct Financial Materiality AssessmentHIGH
Identify sustainability risks and opportunities affecting your business (outside-in perspective)
Engage StakeholdersMEDIUM
Survey employees, customers, suppliers, investors on material topics
Document Materiality MatrixMEDIUM
Create visual representation of material topics ranked by impact and financial significance

📊 Phase 3: Data Collection Setup

Map Data RequirementsHIGH
List all data points required for each applicable ESRS standard
Identify Data GapsHIGH
Compare required data with currently available data to find gaps
Establish Data Collection ProcessesHIGH
Create systems for ongoing collection of environmental, social, and governance data
Set Up Carbon AccountingHIGH
Implement Scope 1, 2, and 3 emissions tracking systems
Define KPIs and TargetsMEDIUM
Establish measurable sustainability targets aligned with ESRS requirements

🏢 Phase 4: Governance & Controls

Assign CSRD OwnershipHIGH
Designate responsible team or individual for CSRD compliance
Establish Board OversightHIGH
Ensure board understanding and oversight of sustainability matters
Implement Internal ControlsHIGH
Create controls for sustainability data similar to financial reporting controls
Document Policies & ProceduresMEDIUM
Create formal sustainability policies and reporting procedures

💻 Phase 5: Technology & Systems

Evaluate ESG Software SolutionsMEDIUM
Research and select appropriate sustainability reporting software
Integrate Data SystemsMEDIUM
Connect sustainability data with existing ERP, HR, and financial systems
Set Up XBRL TaggingLOW
Prepare for digital reporting format requirements (required from 2026)

📝 Phase 6: Reporting & Assurance

Create Reporting TemplateMEDIUM
Develop standardized format aligned with ESRS disclosure requirements
Conduct Dry RunMEDIUM
Complete practice report using current year data to identify issues
Select Assurance ProviderHIGH
Choose qualified auditor for limited assurance (mandatory from start)
Prepare for AssuranceMEDIUM
Organize documentation and evidence for third-party verification

👥 Phase 7: Training & Change Management

Train Board & LeadershipHIGH
Ensure executives understand CSRD requirements and implications
Train Finance & Sustainability TeamsHIGH
Build expertise in ESRS standards and reporting requirements
Educate Data ProvidersMEDIUM
Train employees who will collect and input sustainability data
Communicate ChangesLOW
Share CSRD journey and importance with all stakeholders

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