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)