The 2023 ESRS
Delegated Regulation (EU) 2023/2772, as amended by (EU) 2025/1416.
DR (EU) 2026/1563 Art 2(1)(a)Software · CSRD and the ESRS, cited
CSRD reporting software: what the revised ESRS ask of it
CSRD reporting software holds a double materiality assessment, collects the ESRS datapoints that assessment makes material, and produces a sustainability statement with the evidence behind it.
This page sets out what it must do after Omnibus I and the revised ESRS, which UK groups it is for, and the tests to run; it lists 51 ESG reporting vendors in their own words and ranks none.
What CSRD reporting software does
Six jobs, from scope to assurance
CSRD reporting software turns a double materiality assessment into an ESRS sustainability statement, with the working kept for the assurance provider.
It sits inside the wider market described on sustainability reporting software, and it is judged on the parts the EU rules alone require: the materiality record, the ESRS version, the value-chain cap and the assurance evidence.
Its emissions figures still come from an inventory built to the GHG Protocol, which is the job of carbon accounting software.
Two things changed in 2026 that make older product pages unreliable: Omnibus I narrowed who reports, and the revised ESRS were published in the Official Journal on 21 September 2026.
The rest of this page takes each job to the provision that governs it, then lists the vendors and the tests.
- 1
Confirm the scope
Which entities exceed both 1,000 employees and €450m net turnover, and whether a group report exempts them.
- 2
Assess double materiality
Impacts, risks and opportunities, top-down or bottom-up, with reasons and a date.
- 3
Select the datapoints
Only what the assessment makes material; non-material datapoints stay out.
- 4
Collect from the value chain
Within the cap for suppliers of 1,000 employees or fewer, with estimates where data is missing.
- 5
Draft and tag
The statement in the management report, ready for a taxonomy that is still a draft.
- 6
Evidence for assurance
A limited assurance opinion on the ESRS, the materiality process and the Taxonomy disclosures.
Who CSRD reaches after Omnibus I
Both thresholds, from financial year 2027
From financial years beginning on or after 1 January 2027, CSRD applies to an undertaking that exceeds both €450m net turnover and an average of 1,000 employees during the financial year.
That is the consolidated Accounting Directive as amended by Directive (EU) 2026/470, Omnibus I, which entered into force on 18 March 2026.
The test is cumulative: “and”, not “or”, and a “1,750 employees” figure that circulated before the adopted text appears nowhere in it.
The Commission’s staff working document, SWD(2026) 500, estimates that 6,753 companies remain in scope, about 85% fewer than under the original scope.
Read the detailed guidance and references
The first wave of reporters is limited to financial years 2024 to 2026 by recital (31) and Article 3 of Omnibus I, so a wave-one company below the new test falls out from financial year 2027.
For financial years 2025 and 2026, Member States may exempt undertakings that do not exceed €450m net turnover or 1,000 employees; that option uses “or”, so it is wider than the scope test, and it is a national choice.
Omnibus I followed the “stop the clock” Directive (EU) 2025/794 of 14 April 2025, which had already postponed the second and third waves.
Exceeding two of €25m balance sheet, €50m net turnover and 250 employees still defines a large undertaking in the Directive, but no longer decides CSRD scope.
Omnibus I also deleted the power to adopt sector-specific ESRS and the listed-SME standard, so a product roadmap that promises either is describing law that no longer exists.
| Route | Test | From |
|---|---|---|
| EU undertaking (Art 19a) | Exceeds €450m net turnover and an average of 1,000 employees | Financial years from 1 Jan 2027 |
| EU parent of a group (Art 29a) | The same test on a consolidated basis | Financial years from 1 Jan 2027 |
| Non-EU group (Art 40a) | EU net turnover above €450m in each of the last two years; EU subsidiary or branch above €200m | Financial years from 1 Jan 2028, first reports 2029 |
| EU subsidiary exemption (Art 19a(9)) | Included in the parent’s consolidated report under the ESRS or an equivalent standard | With the parent’s report and assurance opinion published |
The full scope test, with the transitional options by country, is on the CSRD Omnibus.
EU undertaking or group
1,000 and €450mBoth exceeded — Art 19a(1), Art 29a(1)Non-EU group (Art 40a)
€450m EU turnoverEach of the last two years, with an EU subsidiary or branch above €200mCompanies remaining in scope
6,753The Commission’s estimate, SWD(2026) 500Fewer companies than originally
About 85%The Commission’s estimate, SWD(2026) 500UK groups
Three ways a UK group meets CSRD
CSRD is EU law and does not apply to UK companies as such, so a UK group meets it in one of three ways.
First, through an EU subsidiary, EU parent or EU listing that exceeds both thresholds and files its own statement.
Second, through the Article 40a third-country route, which applies from financial year 2028 to a non-EU group with more than €450m of EU net turnover in each of the last two years and an EU subsidiary or branch above €200m.
Third, as a supplier to an EU reporter, which brings no filing duty but does bring questionnaires, covered below under the value-chain cap.
The checker beside this asks which route you stand in and says who files; it names no product.
Read the detailed guidance and references
An EU subsidiary is exempt where it is included in its parent’s consolidated sustainability reporting carried out under the ESRS or in a manner equivalent to them, under Article 19a(9) of the Directive.
For a UK parent, that makes the software question a group one: can the platform produce a consolidated statement to the ESRS, or does each EU subsidiary report on its own?
The Article 40a standard, ESRS-40a, is still an exposure draft: EFRAG’s consultation runs to 31 October 2026, its technical advice is due in January 2027, and the draft covers impacts only.
A vendor’s third-country template therefore implements a draft, and should say so.
The UK position route by route is set out in CSRD reporting for UK companies, the third-country standard on ESRS-40a, and the Directive itself on the CSRD.
CSRD · which route are you in?
Pick the position that fits.
A UK group can stand in more than one: test each EU subsidiary on its own figures and the whole group under Article 40a.
Rules: Directive 2013/34/EU Arts 19a, 29a and 40a and Directive (EU) 2022/2464 Art 5, as amended by Directive (EU) 2026/470.
“Exceed” is strict and both limbs are needed.
Nothing you enter leaves your browser.
A provisional reading, not advice on your group perimeter.
Which ESRS the software implements
The revised ESRS apply from 2027; 2026 has three options
The revised ESRS were published as Delegated Regulation (EU) 2026/1563 on 21 September 2026, enter into force on 10 November 2026 and apply to financial years beginning on or after 1 January 2027.
For financial years starting in 2026 a company may choose among three versions, and Article 2(2) requires it to state in its sustainability statement which one it applied.
So a platform used for 2026 and 2027 has to hold two versions of the standards at once, and label every disclosure with the one it follows.
Read the detailed guidance and references
The structure survives the revision: ESRS 1 and ESRS 2 are the cross-cutting standards, with E1 to E5, S1 to S4 and G1 as the topical standards.
Inside them, the minimum disclosure requirements are recast as GDR-P, GDR-A, GDR-M and GDR-T, and ESRS 2 gains GOV-4 on internal controls over sustainability reporting.
Article 1 replaces the annexes wholesale, so paragraph numbers do not carry across: severity, for instance, is ESRS 1 ¶40 in the revised text.
A template that cites a 2023 paragraph number against a 2027 report is citing a provision that has moved.
| Date | Step |
|---|---|
| November 2022 | EFRAG’s first set of draft ESRS to the Commission |
| 22 December 2023 | DR (EU) 2023/2772 published in the Official Journal |
| 31 May 2024 | EFRAG implementation guidance IG 1–3 finalised, for the 2023 ESRS |
| 3 December 2025 | EFRAG submits its technical advice on simplified ESRS |
| 3 July 2026 | The Commission adopts the revised ESRS |
| 21 September 2026 | DR (EU) 2026/1563 published in the Official Journal |
| 10 November 2026 | In force |
| Financial years from 1 January 2027 | Applies, with no other version available |
EFRAG’s implementation guidance IG 1 to IG 3 relates to the 2023 ESRS, and EFRAG’s guidance page lists none yet for the revised set.
The standards themselves, topic by topic, are on the ESRS.
Financial
year 2026
year 2026
The 2023 ESRS with eight reliefs
Including the top-down materiality route and the undue cost or effort relief, taken from the revised text.
Art 2(1)(b)The revised ESRS in full
The text that becomes the only option from financial year 2027.
Art 2(1)(a) and Art 3ESRS datapoint coverage
292 “shall” datapoints, none of them unconditional
EFRAG’s draft list of datapoints for the revised ESRS, published on 28 August 2026, counts 292 “shall” datapoints, before the policy, action, target and metric datapoints.
On the same basis the 2023 act had 783, EFRAG’s technical advice 314, and the revised ESRS net of conditional datapoints have 195.
The sentence in EFRAG’s explanatory note that matters most for software is that the revised ESRS “have no mandatory datapoints that are to be reported irrespective of materiality assessment”.
ESRS 1 ¶24 goes further: a company “shall not” disclose a datapoint that is not material, except supplementary information under §8.2.
Read the detailed guidance and references
EFRAG says the list is non-authoritative, may contain errors, and “must not be used as a checklist”; feedback closes on 23 October 2026 and the final list is expected by the end of 2026.
Of the 292, EFRAG marks 83 as related to EU legislation.
The percentages that circulate are on a different basis: EFRAG measured a 61% cut in “shall” datapoints against its 2024 guidance, and the Commission describes the cut as over 60%.
For software this changes the design: a platform built around a fixed list of 2023 datapoints to fill will over-report, because the revised ESRS forbid disclosing what is not material.
The test is to mark a datapoint not material and see whether the tool still prints it, and whether it records why.
EFRAG draft list: “shall” datapoints by standard, excluding GDR
ESRS 2 General disclosures57
E1 Climate change84
E2 Pollution17
E3 Water8
E4 Biodiversity and ecosystems9
E5 Resource use and circular economy15
S1 Own workforce49
S2 Workers in the value chain12
S3 Affected communities12
S4 Consumers and end-users9
G1 Business conduct20
EFRAG Secretariat, 2026 Draft List of Datapoints, Explanatory Note, Figure 1 (28 August 2026).
Non-authoritative and subject to fatal-flaw feedback; bars are scaled to E1, the largest.
Double materiality software
A record of judgement, not a matrix generator
Double materiality has two dimensions, impact and financial, and a matter is material if it is material on either, under ESRS 1 ¶35 of the revised ESRS.
The regulation does not mention a “materiality matrix” anywhere, requires no separate stakeholder-engagement process for the assessment (AR 24), and sets no universal numeric threshold (¶37).
A company may reach a top-down conclusion on a topic from its strategy and business model without further assessment, under ¶27, and must assess specifically where the answer is not evident.
So double materiality software is judged on the record it keeps, not on the chart it draws.
Read the detailed guidance and references
At each reporting date the company considers whether significant changes affect the earlier conclusions and updates the assessment if they do, under ¶34; there is no duty to rebuild it from scratch every year.
At group level the assessment covers the group regardless of its legal structure, with disaggregation where subsidiaries differ significantly, under ¶¶51–55.
ESRS 2 IRO-1 ¶35 asks the statement to describe the process, the thresholds or qualitative considerations used, and when the assessment was last updated.
Questions to put to a tool: does it record which approach each topic took, keep the evidence and reasons, carry last year’s conclusion forward with a change log, and assess at group level?
Whether to run the assessment yourself, with software, or with outside help is discussed on double materiality assessment, and the general method on materiality assessment.
UK SRS applies a different lens, single (financial) materiality, under UK SRS S1 ¶18, so a platform serving both should hold two labelled assessments.
Is it
material?
material?
Impact materiality
Actual or potential, positive or negative impacts on people and the environment; severity is scale, scope and irremediable character.
ESRS 1 ¶¶38–44Financial materiality
Risks and opportunities, judged on the likelihood of occurrence and the potential magnitude of the financial effects.
ESRS 1 ¶¶45–50Digital tagging and XBRL
A draft taxonomy, and no tagging duty yet
Digital tagging of ESRS disclosures is not yet mandatory, in EFRAG’s own words when it released a draft XBRL taxonomy for the revised ESRS on 17 September 2026.
The tagging will run through the European Single Electronic Format once ESMA proposes and the Commission adopts the framework, and EFRAG intends to hand over the final taxonomy by the end of 2026.
Omnibus I says the same from the legislative side: recital (24) states that undertakings should not be required to mark up their sustainability reporting until the rules are adopted.
In this site’s registry, 3 of the 51 ESG reporting vendors mention XBRL in their own CSRD wording; that is a statement of intent, and the taxonomy it tags against is still a draft.
Read the detailed guidance and references
The draft taxonomy and the draft datapoint list contain the same datapoints, and the taxonomy adds the technical attributes needed for digital representation.
EFRAG’s earlier taxonomy, released in August 2024 before the revision, never became mandatory.
The test is not “do you tag?” but “can your tagging be re-mapped when the final taxonomy and the ESMA rules arrive, without re-keying the statement?”.
The ISSB publishes a separate digital taxonomy for its own standards; a tag built for one is not a tag for the other.
Draft XBRL taxonomy
17 Sep 2026EFRAG, for the revised ESRSConsultation closes
11 Nov 2026Replaces the August 2024 taxonomyTagging today
Not mandatoryESMA and the Commission still to set the frameworkFinal taxonomy
By end-2026EFRAG’s intended hand-over to ESMA and the CommissionSuppliers, VSME and the value-chain cap
What a reporter may ask, and what a supplier may decline
A CSRD reporter may not require a supplier with an average of 1,000 employees or fewer to provide more than the voluntary standard specifies, under Article 19a(3) of the Directive.
The voluntary standard is Delegated Regulation (EU) 2026/1560, in force since 24 September 2026, and the cap it sets is only the datapoints in its Annex II, applying from financial years beginning on or after 1 January 2027.
A reporter may still ask for more, but must say which items exceed the cap and that the supplier has a statutory right to decline them.
The cap creates no duty on the supplier to answer at all, as the Commission’s 6 May 2026 explanation puts it.
Read the detailed guidance and references
For a reporter’s software the test is the questionnaire: does it know which items sit inside Annex II for each size band, flag the rest, and record the supplier’s self-declaration as a protected undertaking?
A reporter may rely on that self-declaration without verifying it, unless it knows or should know the declaration is manifestly incorrect.
For its first three years of reporting, a company that cannot get all its value-chain information explains its efforts; after that it uses information from the value chain or estimates.
Member States must transpose these Articles by 19 March 2027; when EUR-Lex’s transposition register was read on 11 September 2026, four had notified measures, and none is late before that date.
For a supplier, software is rarely the answer to a capped questionnaire: the 23 datapoints include energy, Scope 1 and location-based Scope 2, water, waste and workforce figures, which a spreadsheet can hold.
In this site’s registry, 6 vendors mention VSME in the claims their own pages make.
What the voluntary standard asks, and which items a UK supplier can decline, is on VSME.
Protected undertaking
≤1,000 employeesAverage, in the preceding financial yearCap, 11–1,000 employees
23 datapointsAnnex II to DR (EU) 2026/1560Cap, 10 or fewer
9 datapointsA strict subset of the 23Scope 3 in the cap
NoScope 1 and location-based Scope 2 onlyESRS E1 beside UK SRS S2
One inventory, two Scope 2 answers
A UK group reporting under CSRD may also carry UK duties, and the climate standard is where the two meet in the software.
ESRS E1 asks for gross Scope 2 emissions both location-based and market-based, while UK SRS S2 ¶29(a) requires location-based and treats market-based as optional.
The revised ESRS also let a company draw its GHG boundary on financial control or operational control, one of the Commission’s changes to EFRAG’s advice.
Listed companies in UKLR 6, 14, 15, 16 and 22 report against UK SRS on a comply-or-explain basis for periods beginning on or after 1 January 2027 under the FCA’s PS26/19; UK SRS remains voluntary for everyone else.
Read the detailed guidance and references
The practical test: one stored inventory, a market-based Scope 2 figure for ESRS, a location-based figure for both, and each output labelled with its method and boundary.
In this site’s registry, 7 of the 51 ESG reporting vendors mention UK SRS on their own pages, against 49 that mention CSRD or ESRS.
The rest of the regime-by-regime output, SECR included, is on carbon reporting software.
E1 against S2Explore
Module 01 / 04
Scope 2 method
ESRS E1 asks for location-based and market-based; UK SRS S2 requires location-based.
Module 02 / 04
GHG boundary
The revised ESRS let a company use the financial control or the operational control approach.
Module 03 / 04
Targets
E1 reduction targets are gross: no removals, credits or avoided emissions.
Module 04 / 04
Materiality
E1 is reported if climate is material under double materiality; UK SRS S2 under single materiality.
Limited assurance and the evidence trail
Limited assurance only — and what it covers
CSRD assurance is limited assurance: Omnibus I removed the power to adopt reasonable assurance standards, so there is no legislated move to reasonable assurance.
The Commission must adopt limited assurance standards no later than 1 July 2027, under Article 1(3) of Directive (EU) 2026/470.
The opinion covers the ESRS, the process the company used to identify the information reported, and the EU Taxonomy Article 8 disclosures, under Article 34(1) of the Directive.
Read the detailed guidance and references
The statutory auditor of the financial statements is the default provider; Member States may allow a different auditor or an accredited independent assurance services provider, so who may assure differs by country.
A vendor page that still promises “reasonable assurance when it phases in” is describing a deleted empowerment.
For software the evidence that matters is the materiality record as much as the figures, because the identification process is itself in scope.
The UK assurance position, which is voluntary, is set out on sustainability assurance.
What the opinion coversExplore
Module 01 / 04
ESRS compliance
The sustainability reporting against the standards adopted under Article 29b.
Module 02 / 04
The identification process
How the company identified the information it reports: the materiality record.
Module 03 / 04
Taxonomy Article 8
The EU Taxonomy disclosures sit inside the assurance perimeter.
Module 04 / 04
The right to decline
The opinion must respect protected suppliers’ right to decline over-cap requests.
What vendors say about CSRD
49 of 51 mention CSRD; date every claim
Of the 51 ESG reporting vendors in this site’s registry, 49 mention CSRD or ESRS on the pages read, 6 name double materiality in that wording, and 3 mention XBRL.
The table beside this shows every vendor’s own CSRD words with the page they are on, read 11 October 2026 and 30 September–1 October 2026; a mention is the vendor’s statement, not a capability this site has tested.
Many CSRD pages were written for the 2023 ESRS and the pre-2026 scope, so ask which delegated act a claim refers to and when it was written.
A vendor that states a CSRD claim without saying which ESRS version it implements has left the most important question open.
What vendors say about one regime · read 11 October 2026 and 30 September–1 October 2026
Each cell is the vendor’s own description of itself, linked to the page it is on.
A missing claim is a question to put to the vendor in writing, not evidence that the product lacks the capability.
The vendors
51 ESG reporting vendors, in their own words
Every vendor this site files under ESG reporting, alphabetically, which ranks nothing, each linked to its own site and to its profile here.
13 of them record an acquisition or merger on their own or their acquirer’s site, dated on each profile; check who you would contract with.
51 vendors · esg reporting
“Altruistiq helps companies with complex value chains go faster and further on sustainability”
“Intelligent AI that measures, reduces, and reports Scope 1–3 and LCA emissions in line with CDP, SBTi, CSRD, and CBAM requirements”
“Benchmark Gensuite is a unified EHS management software platform built on a single architecture—connecting safety, environmental compliance, and operational risk across every site”
“AI workflows that extract answers from your documents with full source references”
“We support financial institutions, companies, governments, and consumers in making the right decisions - efficiently, confidently, and at scale”
“Measure, reduce, and report your Scope 1, 2 and 3 emissions”
“Coolset gives supply chain and ESG teams the structure, automation and guidance to meet complex compliance requirements like EUDR, PPWR and CSRD, and manage Scope 1-3 emissions”
“One AI-enabled EHS software platform to drive performance across employee health, safety, quality, environmental, and sustainability”
“Datamaran’s AI platform empowers business leaders to confidently navigate the complex ESG landscape by transforming vast amounts of information into actionable insights”
“Dcycle is an ESG software platform founded in 2020 that helps companies collect, manage, and govern sustainability and non-financial data”
“Deepki centralizes your sustainability data, strategy and operations in one place so you can act on carbon, climate risk, and finance”
Diginex describes carbon accounting, sustainability reporting, supply chain, human rights monitoring and ESG investor intelligence for asset managers, banks and companies.
EcoOnline sells software to manage EHS and compliance.
“Enablon is Wolters Kluwer’s integrated software platform for environment, health and safety, PSM, and enterprise oversight, with ESG capabilities embedded as part of a broader risk approach”
“Collect, analyze, and report sustainability, financial, and risk KPIs with 10+ software modules – individually or in line with official standards”
“Manage safety, compliance, ESG, sustainability and operational risk from a platform built to keep programs reliable across sites, teams and operational change”
“The climate management platform built on AI, backed by dedicated sustainability experts”
“Measure, report, and reduce your company's emissions on one audit-ready sustainability management platform”
Greenomy offered ESG reporting software for “compliance with key frameworks, including CSRD, EU Taxonomy, and VSME”, in Position Green’s words.
IBM describes Envizi as a “compliance ready solution for ESG data”.
“Ideagen Carbon Accounting is an AI-powered solution designed to address complex multi-region ESG reporting challenges in carbon accounting”
IntegrityNext describes itself as a “supply chain sustainability intelligence & orchestration platform”.
“Bring safety, environment, and quality workflows into one connected platform”
IsoMetrix sells software to “manage their environmental, health, safety, sustainability, and social risks”.
“Manglai is a platform to manage all of your environmental impact”
“Measurabl makes subjective sustainability data objective”
“One home for your ESG data, mapped to every framework and rating”
“Novata is a sustainability data management platform built for private market investors, deal teams, banks, and companies that need a scalable way to collect, manage, and act on sustainability data”
“One digital solution for sustainability planning, data management, reporting, analysis and action - built for enterprise”
Oracle Fusion Cloud Sustainability
“Oracle Fusion Cloud Sustainability is a new offering to capture environmental, social, and governance data for any kind of activity that has a sustainability impact”
“osapiens is the AI platform for compliance and supplier intelligence to help companies manage risk and become more resilient”
Persefoni describes software and AI tools to manage an organisation’s “sustainability data, disclosures, and performance”.
“Your certified software for reliable emissions intelligence to measure, report and reduce your carbon footprint”
Position Green describes “a sustainability reporting and management platform that combines powerful software with expert advisory services”.
“Pulsora is an AI-powered sustainability and carbon management platform that automates data collection, measurement, and reporting workflows for sustainability teams”
“Digitally handle occupational safety, quality, sustainability, and environmental management”
“It leverages the full power of the Salesforce ecosystem by pulling an organization’s sustainability data into one place and creating actionable insights to guide strategic decisions”
“Measure your full carbon footprint, build your net zero strategy and develop in-house expertise with a single partner”
SAP Sustainability Footprint Management
“Decarbonize your value chain and calculate your corporate and product carbon footprint at scale with ERP-centric, AI-enabled carbon management”
ServiceNow Operational Sustainability Management
“ServiceNow Operational Sustainability Management helps organizations manage, visualize, and report on sustainability efforts and risks across environmental, social, and governance (ESG) programs”
SINAI describes “audit-grade Scope 1–3 accounting, automated compliance reporting, complete supply chain visibility” and decarbonisation planning for global enterprises.
“Sphera unifies risk, safety and sustainability into a single enterprise-wide view — connecting intelligence across operations, products and supply chains”
“Sweep's AI turns sustainability data into measurable business performance”
“Manage sustainability metrics intelligently in medium-sized businesses - through automated processes, AI-powered carbon accounting, and audit-proof ESG reports”
“Terrascope is an enterprise carbon management and decarbonisation platform for companies with complex supply chains”
“Trace combines AI-powered software with expert advisory support to help organisations meet their mandatory climate and sustainability reporting obligations, efficiently and with confidence”
“Unravel Carbon is the climate platform helping companies with global supply chains make data-driven decisions”
“Carbon accounting is often the first step companies take toward climate disclosure, compliance, and action—and with Watershed, it’s part of your complete enterprise sustainability platform”
“Workiva Carbon is an end-to-end carbon accounting software solution that enables organizations to measure, manage, collaborate on, and report emissions data”
“Worldfavor is a supply chain due diligence platform founded in Stockholm in 2016”
“Carbon management software with experts built in, so you can move from measurement to action without spreadsheets or one-off consulting projects”
Alphabetical, which ranks nothing. Each description is the vendor’s own words from its own site, read 11 October 2026 and 30 September–1 October 2026; prices appear only where the vendor publishes one. No product here has been tested by this site.
Of the 51, 3 publish a price on their own pages and 3 publish a free tier or plan; the rest are recorded as Enterprise level · TBD.
The tests before you sign
Seven demonstrations, each from a provision
Choose CSRD reporting software by what the revised ESRS and the Directive require, demonstrated on your own data, not by a list someone else has ordered.
Each question beside this names its provision and what a passing answer looks like; ask every vendor the same ones in writing.
The most revealing is the third: a datapoint marked not material should disappear from the statement, with the reason kept.
The second most revealing is the supplier questionnaire, because a tool that sends every supplier the full list breaches the cap on the reporter’s behalf.
CSRD demo questions · tick the ones you need
The pass tests are our reading of the cited provisions.
Nothing you tick is stored or sent.
What moves next
Ten dates a CSRD platform has to track
Several of the texts a platform implements are still drafts, and each has a date.
Ask a vendor how and when each will reach the product.
- 23 October 202601
Datapoint list feedback closes
EFRAG’s draft list of datapoints for the revised ESRS; final version expected by the end of 2026. - 31 October 202602
ESRS-40a consultation closes
The draft standard for non-EU groups reporting under Article 40a. - 10 November 202603
Revised ESRS enter into force
Entry into force, not application: nothing becomes mandatory until financial year 2027. - 11 November 202604
Draft XBRL taxonomy consultation closes
Digital tagging is not yet mandatory. - January 202705
ESRS-40a technical advice
EFRAG’s advice to the Commission, which then consults before adopting a delegated act. - Financial years from 1 January 202706
The new scope, the revised ESRS and the cap apply
1,000 employees and €450m; DR (EU) 2026/1563; the Annex II value-chain cap. - 19 March 202707
Transposition deadline
Member States bring Omnibus I’s reporting and assurance articles into national law. - 1 July 202708
Limited assurance standards
The latest date for the Commission to adopt them. - Financial years from 1 January 202809
Third-country reporting begins
Article 40a reporting, under standards still to be adopted. - 202910
Choosing without a ranking
“Best” is a question about your scope, not a product
There is no best CSRD reporting software in general, and any list that names one has chosen the criteria that produce its answer.
The useful question is which product passes the tests your own route into CSRD imposes, shown on your own data.
A UK group that only supplies EU reporters may need no CSRD software at all.
Analyst placings, where a vendor cites one, are the analyst’s statement on its own date, and not a finding of this site.
- 1
Confirm the route
Which entities file, from which year, and whether a group report exempts them.
- 2
Fix the version
The ESRS version for 2026, and the revised ESRS from 2027.
- 3
Test the materiality record
Top-down and bottom-up, reasons, dates, group level.
- 4
Test the value chain
Capped questionnaires, self-declarations, estimates.
- 5
Test the evidence
What a limited assurance provider would sample, and the exit.
The words buyers use
CSRD software, ESRS software, compliance software — one purchase
CSRD software and CSRD reporting software name the product by the Directive: who reports, when, and how it is assured.
ESRS software and ESRS reporting software name it by the standards: what is disclosed, datapoint by datapoint.
CSRD compliance software usually means the same product with workflow and assurance features stressed.
Double materiality software is often a module of the same platform, sometimes sold alone.
A VSME tool is for the other side of the questionnaire: the supplier answering a CSRD reporter.
This site has tested no products
Nothing on this page is a rating, ranking or recommendation of any product.
Every vendor appears alphabetically in its own words, and every count on this page is computed from the registry.
Frequently asked
CSRD reporting software, answered
What is CSRD reporting software?
Software that holds a double materiality assessment, collects the data for the ESRS disclosures the assessment makes material, drafts the sustainability statement, and keeps the evidence an assurance provider will sample.
After Omnibus I it is for a narrower group of companies: those exceeding both 1,000 employees and €450m net turnover, for financial years from 1 January 2027, plus non-EU groups caught by the Article 40a test from financial year 2028.
What is the best CSRD reporting software?
This site does not rank products and has tested none, so it names no best.
The useful question is which product passes the tests the law now sets: the revised ESRS as published in DR (EU) 2026/1563, a materiality record that can be top-down or bottom-up, non-material datapoints left out, supplier requests held inside the value-chain cap, an evidence trail for limited assurance, and tagging that can follow the final taxonomy.
Ask each vendor to show those on your own data.
Is there a CSRD reporting software comparison I can trust?
Read who wrote it first.
Many comparisons that rank for this search are published by a vendor that appears in its own table, and many were written for the 2023 ESRS and the pre-2026 scope.
This site lists vendors alphabetically in their own words, dates every claim, and offers tests built from the provisions instead of an order.
Does a UK company need CSRD software?
Only if CSRD reaches it.
A UK group is caught through an EU subsidiary or EU-listed entity that exceeds both 1,000 employees and €450m net turnover, or, from financial year 2028, under Article 40a if its EU net turnover exceeded €450m in each of the last two years and it has an EU subsidiary or branch above €200m.
A UK supplier to an EU reporter has no CSRD filing duty at all.
What is the difference between CSRD software and ESRS software?
The same products named from two ends.
CSRD is the Directive that says who reports and how the report is assured; the ESRS are the delegated regulations that say what is reported.
A tool sold as ESRS software should be asked which delegated act its templates implement, because the 2023 and 2026 versions number their paragraphs differently.
How many ESRS datapoints does the software have to cover?
EFRAG’s draft list of 28 August 2026 counts 292 “shall” datapoints in the revised ESRS, before the policy, action, target and metric datapoints, against 783 on the same basis in the 2023 act.
None is reported irrespective of materiality, and EFRAG says the list must not be used as a checklist.
The final list is expected by the end of 2026.
Does CSRD software have to produce XBRL?
Not yet.
EFRAG released a draft XBRL taxonomy for the revised ESRS on 17 September 2026, with consultation open to 11 November 2026, and says digital tagging is not yet mandatory because ESMA and the Commission have still to set the framework.
Omnibus I recital 24 says undertakings should not be required to mark up their sustainability reporting until those rules are adopted.
What is double materiality software, and does it replace consultants?
It is the part of a platform that records the assessment: topics, impacts, risks and opportunities, the approach taken, the evidence and the conclusions.
The regulation requires no materiality matrix, no separate stakeholder survey and no universal numeric threshold, so a tool cannot make the judgement for you.
Whether you run it in-house or bring in help, the company remains responsible for the conclusions.
Does CSRD require reasonable assurance?
No. Omnibus I deleted the power to adopt reasonable assurance standards, so CSRD assurance is limited assurance.
The Commission must adopt limited assurance standards no later than 1 July 2027, and the opinion covers compliance with the ESRS, the process used to identify the information reported, and the EU Taxonomy Article 8 disclosures.
Which ESRS version should the software support for financial year 2026?
For financial years starting in 2026 a company may use the 2023 ESRS as amended in 2025, the 2023 ESRS with eight named reliefs, or the revised ESRS in full, and must state in its sustainability statement which it used.
From financial years beginning on or after 1 January 2027 the revised ESRS are the only option.
Our EU customer reports under CSRD. Do we need software as a supplier?
Not because of CSRD.
A supplier with an average of 1,000 employees or fewer is protected by the value-chain cap: the customer may ask for more than the voluntary standard’s Annex II datapoints, but must say which items exceed it and that the supplier may decline them.
Scope 3 is not among those datapoints.
A spreadsheet often answers a capped questionnaire.
Can one platform report CSRD and UK SRS?
One dataset can feed both, but the lenses differ.
UK SRS applies single (financial) materiality under S1 ¶18, and listed companies in UKLR 6, 14, 15, 16 and 22 report against it on a comply-or-explain basis for periods from 1 January 2027; the ESRS apply double materiality.
ESRS E1 also asks for market-based as well as location-based Scope 2, where UK SRS S2 requires location-based.
How much does CSRD software cost?
Most vendors do not publish a price.
Of the 51 ESG reporting vendors in this site’s registry, 3 publish a figure on their own pages and 3 publish a free tier or plan; the rest are recorded as Enterprise level · TBD.
Ask for a written three-year cost that includes implementation, added entities and the assurance provider’s access.
Do companies still use the old two-of-three size test for CSRD?
No. Exceeding two of €25m balance sheet, €50m net turnover and 250 employees still defines a large undertaking in the Accounting Directive, but it no longer decides CSRD scope.
From financial years beginning on or after 1 January 2027 an undertaking must exceed both €450m net turnover and an average of 1,000 employees.
Sources
Primary sources
Every requirement on this page traces to the provision listed here.
Vendor descriptions, prices and ownership are cited on each vendor’s profile to the vendor’s or acquirer’s own page.
Checked against 17 sources fromEUR-LexEuropean CommissionEFRAGDepartment for Business and TradeFinancial Conduct Authority
- EUR-LexDirective 2013/34/EU as amended by Directive (EU) 2026/470 (consolidated 18 March 2026), Arts 19a, 29a, 34, 40a
The scope test, the value-chain cap, the assurance opinion and the third-country route.
- EUR-LexDirective (EU) 2026/470 (Omnibus I), recitals (5), (12), (24), (31); Arts 1(3), 5, 6
In force 18 March 2026; limited assurance only; no mark-up duty yet; transposition by 19 March 2027.
- EUR-LexCommission Delegated Regulation (EU) 2026/1563 — the revised ESRS
OJ 21 September 2026; in force 10 November 2026; applies to financial years from 1 January 2027; ESRS 1 Chapter 3.
- EUR-LexCommission Delegated Regulation (EU) 2026/1560 — the voluntary standard and the value-chain cap
In force 24 September 2026; the cap is the Annex II datapoints.
- EUR-LexCommission Delegated Regulation (EU) 2023/2772 — the 2023 ESRS
The first set, still one of the FY2026 options.
- EUR-LexDirective (EU) 2025/794 (“stop the clock”)
The April 2025 postponement that preceded Omnibus I.
- European CommissionSWD(2026) 500 final, §2.3
An estimated 6,753 companies remain in scope; about 85% fewer than originally.
- European CommissionFeedback on sustainability reporting standards: the value chain cap (6 May 2026)
What the cap does, and that it imposes no obligation on suppliers.
- EUR-LexNational transposition measures for Directive (EU) 2026/470
Four Member States had notified measures when read on 11 September 2026.
- EFRAG2026 Revised ESRS — Draft List of Datapoints and Draft XBRL Taxonomy, Explanatory Note (28 August 2026)
292 “shall” datapoints; non-authoritative; not a checklist.
- EFRAGDraft ESRS XBRL Taxonomy for the revised ESRS (17 September 2026)
Consultation to 11 November 2026; digital tagging not yet mandatory.
- EFRAGESRS implementation guidance documents
IG 1–3 relate to the 2023 ESRS; none yet for the revised set.
- EFRAGTechnical advice on the draft simplified ESRS (3 December 2025)
The advice the revised ESRS were adopted from.
- EFRAGESRS-40a Exposure Draft — Basis for Conclusions (July 2026)
Third-country reporting from financial year 2028; impacts only.
- Department for Business and TradeUK SRS S1 General Requirements (PDF), ¶18
Single (financial) materiality.
- Department for Business and TradeUK SRS S2 Climate-related Disclosures (PDF), ¶29(a)
Location-based Scope 2.
- Financial Conduct AuthorityPS26/19 — final rules on UK SRS reporting by listed companies
Comply or explain for periods beginning on or after 1 January 2027.