CSRD/ESRS Compliance
Complete support for CSRD reporting obligations according to the amended version of the ESRS (Omnibus) – all 10 topical standards (E1–E5, S1–S4, G1) productively available, plus ten disclosure report generators, a dedicated auditor role for external assurance providers and cryptographically sealed reports – double materiality assessment and EUDR: structured, up to date and audit-ready.
Regulations at a Glance
Keep All Relevant Regulations in View
The landscape of sustainability regulations is complex and continuously evolving. preeco | sustainability maps the requirements relevant to your company in a structured way – whether CSRD, ESRS, EUDR (EU Deforestation Regulation) or supply chain due diligence – and helps you make sure no requirement is overlooked.
Double Materiality Assessment & ESRS Mapping
The integrated double materiality assessment according to ESRS 1 and ESRS 2 evaluates impact and financial materiality in a structured, guided process. An impact and the risk or opportunity it creates are one IRO, assessed from both sides: severity comes from scale, scope and irremediable character, combined with likelihood for potential impacts, and the financial side from magnitude and likelihood – against the materiality threshold of the reporting period – set separately for impacts and financial effects, default 12.5 on a scale up to 25; alternatively a side is decided by written reasoning. For potential negative human rights impacts, severity alone counts. "Discover IROs with AI" suggests impacts, risks and opportunities from your own records in preeco, each with its source, but does not score them; stakeholder engagements and the stakeholders' feedback are recorded directly on the IRO and documented per IRO in line with ESRS 2 (IRO-1, IRO-2, SBM-3). Once the completeness check passes, you activate the assessment per topic: the scores lock and the disclosures of the material sub-topic areas switch on; reverting to draft is logged. On this basis you can see exactly which Disclosure Requirements apply to your company. The foundation is the finalised CSRD reporting boundary per entity – with inclusion status, exclusion reason and equity share, maintained with versioning and a prerequisite for numerous data entry areas. The E1 reporting boundary for GHG accounting mirrors the CSRD reporting boundary by default – if the consolidation deviates, you select the method (equity share, financial control, operational control) per entity with justification. A dashboard per reporting period shows the materiality status, data collection progress and open disclosure requirements per topic with direct navigation, supplemented by freely arrangeable cards per user. The structure of your legal entities is recorded as a hierarchy tree with entity types, including key figures for entities, subsidiaries and jurisdictions, exportable as PDF or JSON. In the disclosure reports, sub-topics assessed as not material automatically receive a fixed omission note; a materiality and scope statement shows the overall status per report. The materiality matrix can be exported as a graphic and is embedded in the disclosure reports.
Company Category, Phase-ins and Basis for Preparation
From the company figures held on the reporting period – average number of employees, net turnover and first CSRD reporting year – preeco | sustainability derives the company category and displays it read-only. You define the basis for preparation once per reporting period: the statement is set up in three steps – reporting boundary, transitional provisions, further reliefs. As transitional provisions (phase-ins), only the reliefs that your company category permits in the financial year of the period are offered, each with the last year in which it applies; an expired relief is no longer offered, while one already selected remains visible and is marked as expired. Further reliefs and options – such as deviating time horizons or a limited reporting boundary for a metric – as well as documents incorporated by reference and omissions are recorded too; the disclosure page shows the statement exactly as it appears at the front of the report.
Supply Chain Due Diligence
Due diligence obligations in the value chain – including CSDDD (Corporate Sustainability Due Diligence Directive), LkSG and the EU Forced Labour Regulation – are systematically mapped in the S2 (Workers in the Value Chain) module: four assessment types (self-assessment, on-site audit, document review, third-party audit), corrective measures as dedicated records tracked to "verified" status, and an automatic severity-weighted risk assessment based on open deviations.
EUDR (EU Deforestation Regulation)
Check your value chain for deforestation risks for the 7 regulated commodities and document due diligence obligations under EUDR: applicability check, display of the EU country risk according to the Commission country benchmarking list, integrated due diligence system, Due Diligence Statement (DDS) generator with machine-readable XML export and PDF per statement, reference-number tracking for the EU Information System and an automatically calculated five-year retention period per due diligence statement with a colour-graded countdown.
Compliance Management
Structured CSRD Compliance Management
preeco | sustainability offers you a comprehensive compliance management system for CSRD reporting. Keep an overview of all reporting obligations, track regulatory changes and document your compliance status traceably for external audit.
Status & Roadmap
ESRS Standards: Status and Roadmap
The cross-cutting standards ESRS 1 and ESRS 2 as well as all thematic standards (E1–E5, S1–S4, G1) are fully available to you – so you cover all 10 thematic standards in a structured way.
ESRS 2 – General Disclosures · Available
You disclose governance and oversight as well as strategy and business model per reporting period through guided wizards: governance in five steps – competencies per body, oversight of targets and strategy, sustainability-linked remuneration, controls over reporting and due diligence, and the overarching human rights policy – and strategy in four steps covering business model, sectors, stakeholders and resilience. The report sentences are assembled from your answers. You answer the human rights policy once for the whole company; the chapters S1 to S4 display it read-only and their reports draw on it. The shared stakeholder register keeps each group once for the whole company – as affected by the business, as a user of the sustainability statement, or both. The stakeholder engagements of every materiality assessment select their group from this register; a dedicated page per group shows its engagements and which matters became material.
ESRS E1 – Climate Change · Available
Complete E1 reporting obligations including transition plan, climate risks and opportunities (IROs in the materiality assessment), emissions calculation (Scope 1–3) and climate targets.
ESRS G1 – Business Conduct · Available
Governance disclosures, business ethics, anti-corruption and anti-bribery, political engagement and whistleblower protection.
ESRS E2–E5 – Environment · Available
Pollution management (E2, incl. SVHC/REACH) with automatic E-PRTR threshold monitoring and 23 CLP hazard classes, water (E3) with water balance check and six metrics, biodiversity (E4) with site sensitivity check at a selectable radius of 10 to 100 km and target alignment with SBTN and the global biodiversity framework (30×30 target) with reference to the EU Biodiversity Strategy, and circular economy (E5) with 842 stored waste codes and matching against 34 critical raw materials.
ESRS S1–S4 – Social · Available
Own workforce (S1) with TRIR, LTIFR and HCIR metrics per one million hours worked as well as pay assessments against living-wage reference values and statutory minimum wage thresholds for seven jurisdictions. For workers in the value chain (S2) you record supplier assessments in four variants with weighted risk rating and due diligence processes including effectiveness monitoring; for affected communities (S3) you flag on each IRO whether indigenous peoples are affected; for consumers & end-users (S4) dedicated target metrics are available. All four standards are fully available.
The topical standards in detail
Every ESRS topical standard with its own module
Climate change (E1) and business conduct (G1) have their own pages. Here you will find the remaining topical standards and the EU Deforestation Regulation – each with its concrete data capture areas, metrics and reference datasets.
ESRS E2 – Pollution
Air, water and soil pollution with automatic assessment against permit limits and E-PRTR thresholds, substances of concern classified against ECHA, plus targets and actions.
ESRS E3 – Water
Water stress assessment by catchment area, water consumption with balance validation and the ESRS metrics, water policies, plus targets and actions.
ESRS E4 – Biodiversity and Ecosystems
Site sensitivity screening against protected area data, impact assessment, ecosystem dependencies based on CICES, and target alignment with SBTN and the Global Biodiversity Framework.
ESRS E5 – Circular Economy
Material flows, waste management against the European Waste Catalogue, matching against the critical raw materials of the EU Critical Raw Materials Regulation, and product circularity assessment.
ESRS S1 – Own Workforce
Demographics with automatic turnover calculation, working conditions with pay assessment against living wage benchmarks, health and safety with TRIR, LTIFR and HCIR, plus diversity, training and grievances.
Data request on your emissions
Kernbach Automotive Group SE · FY 2025
ESRS S2 – Workers in the Value Chain
Supplier assessments in four variants with severity-weighted risk scoring, corrective actions through to verified status, due diligence processes with effectiveness monitoring, and grievance cases with an immutable status history.
ESRS S3 – Affected Communities
Impacts on communities including indigenous peoples, an indigenous peoples flag in the materiality assessment, community policies on land rights and resettlement, and human rights incidents.
ESRS S4 – Consumers and End Users
Personal safety, information-related impacts and social inclusion – with engagement and grievance channels.
EUDR – EU Deforestation Regulation
Applicability check for the seven regulated commodities with a size class from two financial years and a derived date of application, a due diligence system with geolocation and four-eyes approval, and the due diligence statement with machine-readable XML export.
Software for the double materiality assessment (CSRD)
preeco | sustainability conducts the double materiality assessment under ESRS 1 and ESRS 2 as an integrated, guided process: impact materiality (inside-out) and financial materiality (outside-in) are assessed in a structured way, "Discover IROs with AI" suggests potential impacts, risks and opportunities from your own records in preeco, and each IRO is documented traceably in line with ESRS 2 (IRO-1, IRO-2, SBM-3). Stakeholder engagements and the stakeholders' feedback are recorded directly on the IRO. Materiality is calculated from the ESRS assessment criteria (scale, scope, irremediable character, likelihood) and compared against the materiality threshold of the reporting period (default 12.5), or decided by written reasoning; activation locks the scores and switches on the disclosures of the material sub-topic areas, and the materiality matrix can be exported as a graphic. On this basis you can see exactly which Disclosure Requirements apply to your company — and the result directly forms the basis for the ESRS report and external assurance.
FAQ
Frequently asked questions
The VSME standard (Voluntary Sustainability Reporting Standard for SMEs) is a voluntary EFRAG framework built on ESRS data points that enables SMEs to produce streamlined sustainability reports. preeco | sustainability is designed for CSRD reporting under ESRS – all 10 topical standards (E1–E5, S1–S4, G1) – and therefore captures many of the data points that also underpin VSME, particularly within the climate standard E1. Whether a dedicated VSME report export is available can be clarified in a consultation.
The integrated double materiality assessment according to ESRS 1 and ESRS 2 evaluates impact and financial materiality in a guided process – i.e. both the inside-out and the outside-in perspective. "Discover IROs with AI" suggests potential impacts, risks and opportunities from your own records, stakeholder engagements are recorded directly on the IRO, and each IRO is documented traceably in line with ESRS 2 (IRO-1, IRO-2, SBM-3). On this basis you can see exactly which Disclosure Requirements apply to your company.
A sustainability topic under ESRS is only reportable if it is material either from the impact perspective (the company's effect on the environment and society) or the financial perspective (its influence on the business). preeco | sustainability assesses both perspectives in a single step and documents the result so that it directly forms the basis for your ESRS report and for external assurance.
Suitable software should map the double materiality assessment as a guided process under ESRS 1 and ESRS 2 — with IRO identification, stakeholder engagement and audit-ready documentation per IRO — and feed the result directly into the reporting obligations. preeco | sustainability does exactly that: AI-supported IRO suggestions from your own records, stakeholder engagement recorded directly on the IRO, documentation in line with ESRS 2 (IRO-1, IRO-2, SBM-3), and automatic derivation of the Disclosure Requirements that apply to your company within the complete ESRS coverage (E1–E5, S1–S4, G1).
Yes. Every assessment is documented in a revision-safe and traceable way: immutable audit trails, versioning and the activity log make it traceable when each assessment was made and why. Finalized reports are additionally sealed with a cryptographic checksum – their integrity is re-verified on every later access, so subsequent changes are detected. The materiality assessment can therefore serve as the basis for external assurance.
The software consistently implements the amended ESRS under the Commission Delegated Regulation of 3 July 2026. Disclosure requirements, their names and the sub-topic structure follow the wording of Annex I of that version. Datapoints that only become mandatory later appear as "not required until 2027" rather than as a gap, and the reliefs used are documented in the respective module.
Yes. A GRI annex can optionally be attached to each of the ten disclosure reports. For every disclosure requirement it shows the degree of coverage – mapped, partial, gap, not applicable or review required. Each report maps the relevant GRI Standards, for example GRI 302 and GRI 305 for the climate report or GRI 205 and GRI 415 for business conduct.
Terms on this page, briefly explained
Ensure CSRD Compliance
Schedule a free consultation and learn how preeco | sustainability covers your CSRD reporting obligations in a structured manner.