ESRS (CSRD) Gap Analysis
Close disclosure gaps. Get assurance-ready.
Why is conducting a Gap Analysis Important?
Bridge the gap between current reporting and CSRD readiness for the following reasons:
Regulatory compliance & credibility
EU-recognized framework (ESRS under CSRD)
Assurance-ready reporting
Regulators and markets expect limited assurance, with digital tagging to enable comparability
Complexity reduction
ESRS spans hundreds of datapoints; a gap analysis narrows to what’s material and actionable
Future-proofing amidst change
Proposals to simplify/delay some elements are moving and the roadmap we develop will accommodate both current and potential timelines.
How we conduct a Gap Analysis
Define CSRD scope (entity boundary, year, consolidation) and account for current rules plus proposed changes.
Run materiality workshops, document IROs, and align current reporting with ESRS 2 and topical standards.
Review source systems, calculations, and internal controls; flag assurance and evidence gaps.
Map data points to EFRAG’s XBRL taxonomy, score disclosures (compliant / partial / missing), and prioritize fixes.
Deliver phased remediation plan, assurance checkpoints, and a board-ready summary with compliance heatmap.
A rigorous ESRS Gap Analysis turns an overwhelming rulebook into a targeted plan linking double-materiality, data quality, and digital tagging so you can defend disclosures and pass assurance with confidence.
Louis D. Coppola
Chief Executive Officer & Co-FounderKey Things to Know About A Gap Analysis
Large EU companies, listed SMEs (with phased timelines), and certain non-EU groups with significant EU turnover must use ESRS. Check your status early and plan for entity boundary and year-one scope.
Yes. ESRS requires assessing impact materiality (impacts on stakeholders) and financial materiality (impacts on the business) to decide which topics and data points you must disclose; you must document your basis for conclusions.
ESRS includes hundreds of required data points across cross-cutting and topical standards; practical reporting typically focuses on the material subset identified via a DMA.
Yes. CSRD introduces limited assurance over ESRS content and digital XBRL tagging of sustainability statements in the management report.
The Commission has proposed easing/simplifying aspects (including scope/timing), but these require approval; plan for current requirements while keeping a “Plan B” aligned to proposal scenarios.
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October 2025 
