This page describes specifics about gap analysis related to the CSRD framework. For more general information on ESG Reporting and gap analysis information, check this article.
The CSRD Gap Analysis highlights which CSRD datapoints your company is:
✅ Compliant with
⚠️ Partially compliant (e.g., incomplete coverage, proxy used)
❌ Non-compliant (e.g., no data or missing justification)
Unique aspects of CSRD Gap Analysis:
Based on Double Materiality outputs (only material topics are analyzed)
Focus on ESRS Disclosure Requirements (DRs) and EFRAG datapoints
Auditability matters: data without justification or attachments will be flagged
Minimum Goal:
100% of “Must Submit Data” and "Data or Justification" indicators marked as Validated
Use filters to focus your review:
By mandatory level (e.g., “Must Submit” and "Data or Justification" vs. “Optional”)
By materiality
By topic (e.g., E1 Climate, S1 Workforce)