Compliance Colleague · Standards · EU & UK

CSRD and ESRS (EU sustainability reporting): cited answers and gap reviews

An AI compliance assistant for sustainability and reporting teams · updated 2026-10-03

The Corporate Sustainability Reporting Directive requires in-scope companies to report under the European Sustainability Reporting Standards. Compliance Colleague covers scope after the 2026 Omnibus change, double materiality and the revised ESRS.

Try it on your own CSRD work: one document review or two questions, free for 30 days, no card required. Start free →

What it covers

Scope and thresholds, including the 2026 Omnibus change to 1,000+ employees
Double materiality assessment
ESRS E1 to E5, S1 to S4 and G1, including the revised 2026 ESRS
Value chain reporting, XBRL tagging and assurance
Alignment with GRI, TCFD and SASB

Questions you can ask

“Are we still in scope after the 2026 Omnibus change?”
“How should we run a double materiality assessment?”
“What changed in the simplified ESRS?”

Every answer cites the CSRD requirement, article or control it rests on, so you can check it in seconds.

What you can upload for review

A double materiality assessment checked for method gaps
A sustainability statement draft checked against ESRS
A data point tracker (Excel) checked for missing disclosures

Files: PDF, Word, Excel or CSV, Visio (.vsdx), draw.io, or an image such as a screenshot. Choose a full review, a prioritized fix list (each gap with its fix and the evidence an assessor will expect) or a short summary, and download the result as Word or PDF.

Crosswalk CSRD to other standards

With CSRD in your plan you can compare it against any standard in the library and see where they align and exactly where they don’t. Common pairings:

CSRD to GDPR

What it’s built from

Compliance Colleague carries the official text and checks its answers against it: Directive (EU) 2022/2464 (Corporate Sustainability Reporting Directive) (Publications Office of the European Union (EUR-Lex)); Directive (EU) 2026/470 amending the CSRD and CSDDD (sustainability Omnibus) (Publications Office of the European Union (EUR-Lex)).

Re-checked every month for new versions, deadlines and penalty changes. Full list on the sources page.

More EU & UK standards

GDPR · EU AI Act · NIS2 · DORA · EU Cyber Resilience Act

Compliance Colleague covers 30+ security, privacy and AI governance standards. It reviews policies, spreadsheets and diagrams and answers questions with the clause cited; your judgment and sign-off stay with you. Try it free, no card required →

Research aid, not legal or audit advice, and not an audit opinion or certification. Verify findings against the official text before relying on them.