CSRD and ESRS reporting, on the figures you already approve
Run the double materiality assessment, prepare ESRS 2 and the topical standards that come out of it, and keep the content index — on the same figures, evidence and approvals as your BRSR, so an Indian group or exporter in the CSRD's scope reports once, not twice.
Illustrative screen with sample data.
Who is in scope after the Omnibus
The Omnibus Directive (EU) 2026/470 narrowed the CSRD to companies with more than 1,000 employees and over €450 million turnover — and non-EU groups with over €450 million EU turnover and an EU subsidiary or branch above €200 million — from financial year 2027, with limited assurance only. Revised ESRS (Delegated Regulation (EU) 2026/1563) apply to financial years beginning on or after 1 January 2027.
For Indian companies the question usually comes in one of three ways: an EU subsidiary that is in scope itself, a group above the non-EU threshold, or an EU customer asking for ESRS-shaped data about its value chain. The guide to the CSRD for Indian companies walks through each.
Sources: EUR-Lex, Directive (EU) 2026/470; EFRAG and the Official Journal on the revised ESRS. Checked October 2026.
In ESGTrack
- Double materiality and an IRO register
- ESRS 2, E1–E5, S1–S4 and G1 and the content index, on the ESRS adopted in 2023
- Structured data for a tagging tool (not an ESEF XBRL instance document)
- The change to the revised ESRS shown as a regulatory update on the affected screens
Double materiality, decided and recorded
The assessment is a register of impacts, risks and opportunities. Each is scored for impact materiality and financial materiality against the thresholds you set, with your methodology written down beside the scores. When the assessment is approved, it decides which ESRS topical standards you prepare.
Approval is a step with a name on it. To change an approved assessment, a company admin reopens it; the material standards stay as they are until it is approved again — so the scope of the report never moves without anyone noticing.
- Impacts, risks and opportunities in one register
- Impact and financial materiality scored against your own thresholds
- The methodology kept with the assessment
- Approval decides the topical standards; reopening is recorded
One set of figures for BRSR and ESRS
Energy, emissions, water, waste and workforce figures are collected once, by site and month, with their evidence, and approved by a second person. The same approved figure then appears in BRSR, in ESRS E1 or S1, and in GRI, ISSB or CDP where you report them. Your GHG inventory follows the GHG Protocol and ISO 14064-1, with Scope 2 shown location-based and market-based.
Where the frameworks genuinely differ — a different boundary, a different denominator — the framework mapping explorer shows it rather than pretending one number fits all.
How the platform worksQuestions about CSRD and ESRS
Which companies does the CSRD apply to now?
The Omnibus Directive (EU) 2026/470 narrowed the CSRD to companies with more than 1,000 employees and over €450 million turnover — and non-EU groups with over €450 million EU turnover and an EU subsidiary or branch above €200 million — from financial year 2027, with limited assurance only.
Does ESGTrack support the revised ESRS?
ESGTrack's CSRD workspace is built on the ESRS adopted in 2023, which companies may still use for financial year 2026. The revised ESRS published in September 2026 apply to financial years beginning on or after 1 January 2027; ESGTrack shows the change as a regulatory update on the affected screens.
Does ESGTrack produce the ESEF XBRL file for CSRD?
No. ESGTrack exports the sustainability statement as structured data for a tagging tool, not as an ESEF/XBRL instance document — and mandatory digital tagging of CSRD sustainability statements is itself suspended under Directive (EU) 2026/470 for now. For BRSR, ESGTrack does produce the XBRL file the exchanges ask for.
How does double materiality decide what we report?
You record impacts, risks and opportunities in a register, score each for impact materiality and financial materiality against thresholds you set, and approve the assessment. Once it is approved, the ESRS topical standards follow its outcome; reopening it takes a company admin, and the material standards stay as they are until it is approved again.
We report BRSR in India. Do we enter the same figures twice for ESRS?
No. Figures are collected once, by site and month, and the same approved figure feeds BRSR, ESRS and the other frameworks you report — the framework mapping shows where each one lands, and where the frameworks genuinely differ.
See the CSRD workspace with your own scope
A walkthrough around your entities, your BRSR figures and the ESRS standards your assessment makes material.