What problem does it solve? Companies subject to the EU Corporate Sustainability Reporting Directive (CSRD) must navigate complex scope thresholds, double materiality assessments, ESRS disclosure requirements, XBRL tagging, and assurance obligations. This Skill provides expert guidance so finance, legal, and sustainability teams can determine applicability, close compliance gaps, and prepare audit-ready sustainability disclosures. ## Core Features & Use Cases - Scope & Threshold Analysis: Determines whether an entity is in scope under Art. 19a/29a/40a, applying size, listing, and non-EU turnover criteria, and identifies the first mandatory reporting year. - Double Materiality Assessment (DMA): Guides the full DMA process with impact and financial materiality scoring templates, stakeholder engagement steps, and documentation aligned to ESRS 1 and ESRS 2. - Gap Assessment & Disclosure Drafting: Maps existing GRI/TCFD/SASB reporting to mandatory ESRS datapoints (E1–E5, S1–S4, G1), produces prioritized gap tables, and drafts structured disclosures including climate transition plans. - Use Case: A mid-cap manufacturer asks whether it must report under CSRD and what data it needs. The Skill confirms FY 2025 as the first reporting year, runs a DMA to identify material topics, and produces a gap table covering Scope 3 emissions, gender pay gap, and assurance readiness. ## Quick Start Ask the assistant to determine whether your company is in scope for CSRD and outline the steps needed to prepare for its first ESRS sustainability report.
