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Integrated EFRAG-Compliant Scoring
Automated industry-specific materiality assessments to ensure your reporting remains fully aligned with EFRAG standards.
AI-Powered ESRS Data Collection
Streamline data mapping with AI-guided questions and tools to collect ESRS information effortlessly.
Automated xHTML & XBRL Reporting
Generate audit-ready reports in xHTML format, complete with integrated XBRL tagging for direct, seamless regulatory submission.
Expert Guidance at Every Stage
Partner with Greenly’s CSRD and Climate Experts through dedicated training, regular check-ins, and specialized tools to accelerate your progress.
The Only End-to-End CSRD Solution
With CSRD on the horizon, now’s the time to prepare and avoid wasting hours on compliance. Greenly’s platform offers expert guidance and tailored tools to ensure total regulatory readiness.
Quickly check your company’s
CSRD requirements
Cut CSRD Reporting Time From 1,000 Hours to Under 100
With CSRD on the horizon, now’s the time to prepare and avoid wasting hours on compliance. Greenly’s platform provides the expert guidance and specialized tools necessary to ensure total regulatory readiness.
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Master CSRD Compliance Today.
Deadlines are now. Become compliant to avoid fines.

What is the CSRD Directive?
The CSRD, or "Corporate Sustainability Reporting Directive," is a groundbreaking European directive that mandates certain companies to provide annual non-financial reporting.
Its primary goal is to enhance transparency by disclosing comprehensive and reliable information on companies' environmental and social impacts.
- Double Materiality Assessment and Due Diligence
- EU taxonomy system including XBRL tagging
- Governance-related information (management of sustainability risks)
- Mandatory third-party auditing
- Digitalization of sustainability reports in the The European Single Electronic Format (ESEF)
Does it apply to my company?
Following the 2026 Omnibus simplification package, the CSRD focuses on the largest EU market players, impacting approximately 15,000 companies, including the following:
Companies previously subject to the NFRD
- At least 500 employees
- More than 40 million euros turnover
- More than 25 million euros in the balance sheet
Report by 2025
Based on 2024
Report by 2025
Based on 2024
Large Enterprises
(Both listed and unlisted)
- At least 1,000 employees
- And either: 450 million euros turnover or 25 million euros in the balance sheet
Report by 2026
Based on 2025
Report by 2028
Based on 2027
Small and Medium sized Companies
(European and non-European)
- Listed SMEs are exempt and no longer required to report.
- Protected Status: Companies under 1,000 employees only need to use the Voluntary SME Standard (VSME) if asked for data by large partners.
Report by 2027
Based on 2026
Non-EU Parent Companies
- Over 450 million euros of EU turnover annually for 2 consecutive years
- Must have an EU subsidiary with 1,000+ employees or an EU branch with €200 million+ turnover
Report by 2029
Based on 2028
Report by 2029
Based on 2028
What are the data requirements?
European Sustainability Reporting Standards (ESRS) are the essential guidelines for CSRD reporting requirements. These include cross-cutting standards, such as ESRS 1 and ESRS 2, as well as topic-specific standards.
ESRS 1
ESRS 1 establishes the general principles to follow when preparing sustainability reporting.
- Double materiality assessment
- Sustainability due diligence
- Supply and value chain
- Timeline
ESRS 2
ESRS 2 consists of general disclosures and defines the mandatory baseline requirements, regardless of materiality assessment outcomes. The structure for topical standards is also established here:
- Governance: Disclosure Requirements 1-5
- Strategy: SBM 1-3
- Impacts, risks and opportunities - IRO 1-2 (based on Double Materiality Assessment)
- Metrics and targets
Environnement
Social
Governance
Not Impacted by CSRD? The VSME Standard is the Solution
Your company may not be impacted by the CSRD, but your largest clients are. Since 2025, they have been required to collect sustainability data from their entire value chain, including you.
The VSME standard, a must-have
- 90% less effort than the full CSRD
- Standardized format recognized by all large companies
- No mandatory audit (unlike the CSRD)
- Competitive advantage: be ready before your competitors

Why act now?
Leaders are preparing while their competitors wait. Within the next 12-18 months, your clients will demand this data. Those unable to provide it risk being replaced within the value chain.
With Greenly
- Simplified and guided questionnaire
- VSME report generated in one click
- Comprehensive training and support
- Trusted by over 4,000 companies

Still have questions?
Check out our complete FAQs in the Knowledge Base to get the answer you’re looking for.
Yes, in two cases. An EU subsidiary of a US group must report if it has over 1,000 employees and over €450M in net revenue. The US parent must report at group level if it earns more than €450M in net EU revenue for two consecutive years and has an EU subsidiary or branch with over €200M in revenue.
EU subsidiaries of US groups report on FY2027 data, published in 2028. US parent companies report on FY2028 data, published in 2029. These dates follow the Omnibus I Directive, in force since March 18, 2026. The consolidated reporting exemption does not cover two cases: large EU public-interest entities (PIEs) and entities falling under Article 40a (ultimate non-EU parent scope).
A double materiality assessment (DMA) identifies which sustainability topics a company must report under CSRD. It scores each impact, risk and opportunity (IRO) on two axes: the company's impact on people and the environment, and the financial effect of sustainability issues on the company. Only material topics are disclosed.
Yes. CSRD sustainability statements require limited assurance from an external auditor or accredited assurance provider in the EU. The planned move to reasonable assurance is currently on pause.
Yes, within a cap. A company in CSRD scope can ask suppliers with fewer than 1,000 employees only for the information set out in the voluntary VSME standard: up to 23 datapoints, or 9 for companies with 10 employees or fewer.

