What Is a CSRD Consultant? EU Reporting, ESRS, Double Materiality, and How to Hire One

Example Projects

1. Double Materiality Assessment (ESRS-Compliant)
   A CSRD consultant designs and facilitates the double materiality assessment required as the foundation of ESRS reporting. This involves mapping the universe of sustainability topics relevant to your sector, conducting impact materiality analysis (how your activities affect people and environment) and financial materiality analysis (how sustainability issues create risks and opportunities for the business), engaging stakeholders, and producing a documented materiality matrix that determines your reporting scope.
2. ESRS Gap Analysis and Implementation Roadmap
   The consultant assesses your current sustainability data, processes, and disclosures against all applicable ESRS disclosure requirements, identifies gaps in data availability, quality, and processes, and builds a prioritised implementation roadmap. This is typically a 3-6 month programme covering data system design, process development, governance establishment, and content preparation.
3. CSRD Report Preparation and Assurance Readiness
   The consultant manages the preparation of the sustainability statement, ensuring all material ESRS topics are covered with the required datapoints, that disclosures meet the connectivity requirements with financial statements, and that the report is ready for limited assurance by statutory auditors. This includes establishing audit trails, methodology documentation, and internal controls over sustainability data.
4. Multi-Framework Reporting Integration (CSRD + UK SRS)
   For UK companies reporting under both CSRD and UK SRS, a consultant designs an integrated approach that meets both sets of requirements without duplicating effort. This includes mapping the overlaps and differences between ESRS and UK SRS, designing shared data collection processes, and producing disclosures that satisfy both frameworks.

Who Do They Work With?

CSRD consultants work with sustainability teams on data and content, finance and group reporting on integration with financial statements, legal and company secretarial on regulatory compliance, external auditors on assurance readiness, HR on social data (ESRS S1), procurement on value chain data (ESRS S2), and boards on governance disclosures.

Who Should Hire One?

Any company in scope of CSRD, including EU-headquartered large companies, UK companies with EU subsidiaries meeting the thresholds, and companies in the supply chain of CSRD-reporting entities who need to provide sustainability data. Companies approaching their first CSRD reporting year should engage a specialist consultant at least 6-12 months before the reporting deadline. Sectors with complex value chains, including manufacturing, financial services, retail, food and beverage, and energy, typically face the most demanding CSRD implementations.

ROI and Strategic Benefits

CSRD compliance is mandatory, with penalties for non-compliance. But beyond compliance, the data infrastructure and processes a CSRD consultant builds provide the foundation for better sustainability management, improved ESG ratings, stronger investor communication, and more informed business decisions. Companies that treat CSRD as an opportunity to strengthen their sustainability data and strategy gain a lasting advantage over those who treat it as a pure compliance exercise.

Ready to Hire?

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