The ESRS comprise 12 standards with hundreds of data points. But not all data points are mandatory for every organisation – the materiality assessment determines the scope. And even within the mandatory data points, there are wide differences in the availability and quality of the underlying data.

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An ESRS gap analysis provides you with an overview: per material topic, per data point, per department. The result is a practical working document that gives direction to your data architecture, your governance and your reporting processes.

We use a four-stage approach:

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• Scoping based on your materiality assessment – Which ESRS topics are material for your organisation? Which data points are mandatory as a result, and which would you report voluntarily? We build on your existing DMA, or help you make that initial selection if one is not yet in place.
• Inventory of available data – For each mandatory data point, we map whether the data are available, at what level of quality and in which system. To do so, we speak with the relevant departments: finance, HR, operations and procurement.
• Reporting obligations per ESRS topic – The result is a structured overview per standard: which data points are in place, what is missing, what requires changes to systems or processes, and what does a realistic timeline for closing those gaps look like?
• Priority matrix and next-step advice – We translate the gap analysis into a concrete set of priorities: which data points need immediate attention, which can be tackled in phases, and which system changes are essential for the first reporting year?

• Double materiality assessment – The DMA defines the scope of the gap analysis.
• CSRD reporting – From gap analysis to a fully-fledged sustainability report.
• Reporting processes and assurance readiness – The gap analysis as a starting point for your data architecture and audit preparation.