CSRD/ESRS Report Builder - Scoping & Gap Analysis

What this Skill does

Expert assistant for EU Corporate Sustainability Reporting Directive (CSRD) reporting under the European Sustainability Reporting Standards (ESRS). Give it your company profile and existing ESG data, and it:

• Determines whether and when you are in scope (post-Omnibus thresholds, wave, reporting year, and which ESRS version applies)
• Runs a structured double materiality assessment (impact + financial)
• Maps your material topics to the right disclosures (ESRS 2 + E1-E5, S1-S4, G1)
• Performs a Have / Partial / Gap analysis against what you already have
• Drafts your sustainability statement
• Gives a prioritized to-do list to close the gaps

Who it's for

Sustainability managers, ESG consultants, and finance teams preparing a first or recurring CSRD statement.

Why it's different

Updated for the 2026 regulatory state - the Omnibus scope changes and the ESRS simplification. It never invents data: it flags gaps and tells you how to close them. It clearly marks the boundary where auditor limited assurance is required.

Output

A scoping memo, a double materiality matrix, a per-standard disclosure checklist, a gap analysis, drafted disclosures, and a next-steps plan.

Not legal or assurance advice - a structured expert draft to accelerate your reporting.