ISSB / CSRD Readiness Assessment

Sustainability reporting regulation has expanded significantly across the EU and internationally. CSRD extends mandatory sustainability disclosure to a large number of companies on a phased timeline. ISSB standards are being adopted across multiple jurisdictions. Yet most companies approaching their first reporting obligation have limited internal expertise, do not know which requirements specifically apply to them, and have never conducted a structured gap analysis against reporting standards.

The practical challenge goes beyond understanding the frameworks. Companies need to know: which ESRS data points are mandatory for our sector, what does double materiality mean in practice, which business units need to provide data, what governance structures are required, and what will this realistically cost and take to implement? Without a structured assessment, companies often either under-invest (discovering gaps at assurance time) or over-invest (building compliance infrastructure beyond what is required for their scope).

Regulatory changes, including the EU Omnibus package amendments announced in 2025, have also shifted timelines and scope thresholds in ways that require careful review of prior guidance.

Our project leads conduct a structured assessment across three phases: regulatory scoping to confirm which requirements apply and by when, current-state review to evaluate your existing reporting practices and data, and gap analysis to identify what needs to be built. The output is a written gap analysis report and a phased implementation roadmap that gives your internal team — or your chosen implementation partners — a clear brief for the work ahead.

We work with current regulatory texts and update our methodology for recent amendments. All assessments account for the latest ESRS standards, ISSB S1/S2, and applicable Omnibus adjustments where relevant to the client's scope.

Regulatory Scoping

• Determination of applicable requirements based on entity type, size, employee count, turnover, listing status, and jurisdiction
• Timeline confirmation including any applicable extensions or phase-in provisions
• Multi-entity mapping for group structures where relevant

Current-State Review

• Review of existing sustainability reports, disclosures, or ESG materials
• Assessment of current data sources, collection processes, and internal systems against reporting requirements
• Governance structure review — sustainability oversight, board-level accountability, and internal roles

Double-Materiality Assessment (CSRD clients)

• Facilitated identification of impact materiality and financial materiality topics per ESRS methodology
• Stakeholder perspective mapping
• Prioritisation of material topics for disclosure

Gap Analysis Report

• Structured mapping of compliance gaps across all applicable disclosure requirements
• Gap severity scoring (critical / moderate / informational)
• Data availability assessment per disclosure requirement

• Phased action plan with estimated timelines, resource requirements, and dependencies
• Quick wins identified separately from longer-term infrastructure builds
• Recommendations on team structure, technology, and external support needs

Expert Consultation

• Minimum one 90-minute session to review findings, answer team questions, and confirm priorities

Regulatory Clarity: A confirmed understanding of which requirements apply and by when — not based on general frameworks, but your specific situation

Documented Gap Analysis: Written assessment of every material gap between your current state and required disclosures, scored by severity

Realistic Roadmap: A phased implementation plan based on actual effort required, not optimistic estimates

Internal Alignment: A shared understanding across finance, sustainability, legal, and operations of what the compliance programme requires

Credible Starting Point: Documentation that can be shared with auditors, assurance providers, or board members to initiate implementation planning

Avoid Costly Surprises: Identifying gaps during a structured assessment is significantly less disruptive than discovering them during assurance or audit

Informed Investment Decisions: Understanding the full scope of what compliance requires allows for realistic budget planning and vendor selection

Structured Brief for Implementation: The roadmap gives internal teams and external providers a clear starting point — reducing scope creep and rework

Regulatory Confidence: Work based on current regulatory texts, not prior guidance superseded by amendments

• Initial discovery call (60 min) — provide company overview, entity structure, size, and regulatory context
• Share existing sustainability materials — prior reports, data sets, internal policies, governance documents
• Provide basic entity data — employee count by entity, turnover by jurisdiction, listing status
• Identify internal stakeholders — sustainability, finance, legal, and operations contacts for data requests
• Stakeholder input for double-materiality (CSRD) — 2–4 internal participants for materiality facilitation
• Review and provide feedback on draft gap analysis — within agreed revision window
• Attend expert consultation session — at least one senior stakeholder should participate

Mandatory sustainability reporting has moved from a voluntary best practice to a legal obligation for a growing number of companies. CSRD, enforced through European Sustainability Reporting Standards, applies on a phased timeline beginning with large listed companies and extending to non-listed large companies and smaller listed companies over subsequent years. ISSB standards are being adopted as the baseline for climate-related disclosures in an increasing number of jurisdictions globally.

The scope of these requirements is substantial. CSRD requires disclosure across environmental, social, and governance topics, with double-materiality assessments, assurance requirements, and data traceability standards that require new internal processes and systems for most first-time reporters. Understanding exactly what is required, in what form, and by when is the necessary starting point for any realistic compliance programme.

Our Approach

We work from current regulatory texts and your specific entity characteristics — not generic checklists. The assessment begins with a scoping call to confirm your regulatory situation, proceeds to a structured review of your current state, and produces a written gap analysis and roadmap. We incorporate the latest regulatory developments, including scope adjustments from EU Omnibus amendments, into our scoping methodology.

The double-materiality assessment component (for CSRD-scope clients) is facilitated with your team rather than imposed from the outside — ensuring the resulting material topics reflect your business reality, not a template list.

What's Included — All Packages

All engagements include:

• Lead regulatory specialist as primary contact
• Current-text regulatory scoping (not prior guidance)
• Written gap analysis report
• Expert consultation session(s)
• Email support throughout engagement