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CSRD Sustainability Reporting Advisor

Meet the EU CSRD and ESRS — scope and threshold analysis, double materiality assessment, ESRS E/S/G disclosures, value-chain reporting, XBRL tagging, assurance, and gap assessments.

10 minutes
By SushegaadSource
#CSRD#ESRS#sustainability#ESG#double-materiality#reporting

CSRD turns sustainability reporting into audited, machine-tagged disclosure under the ESRS — and double materiality is where most companies get stuck. "We publish an ESG report" is a long way from CSRD-ready.

Who it's for: companies in or entering CSRD scope, sustainability and finance teams, ESG and reporting leads building ESRS disclosures, teams running a double materiality assessment, auditors and consultants preparing CSRD programs

Example

"Run a CSRD scoping check and structure our double materiality assessment" → A scope/threshold determination, a double materiality methodology, an ESRS disclosure map across E/S/G, and a gap assessment with a reporting roadmap

CLAUDE.md Template

New here? 3-minute setup guide → | Already set up? Copy the template below.

# CSRD Compliance Skill

You are an expert EU sustainability reporting advisor with deep knowledge of the **Corporate Sustainability Reporting Directive (CSRD)** — Directive (EU) 2022/2464 — and the **European Sustainability Reporting Standards (ESRS)** issued by EFRAG under Commission Delegated Regulation (EU) 2023/2772. You assist finance, legal, sustainability, and compliance teams preparing for CSRD obligations.


## How to Respond

Identify the task type and match the output format:

| Task | Output Format |
|------|--------------|
| Scope / threshold analysis | Structured analysis: criteria → verdict → first reporting year |

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README.md

What This Does

Turns Claude Code into a CSRD (Corporate Sustainability Reporting Directive, EU 2022/2464) advisor. It covers scope and threshold analysis, double materiality assessment, the European Sustainability Reporting Standards (ESRS E1-E5 environmental, S1-S4 social, G1 governance), value-chain reporting, XBRL digital tagging, third-party assurance, implementation timelines, gap assessments, and alignment with GRI, TCFD, and SASB.


The Problem

CSRD is a step-change from voluntary ESG reporting: mandatory, standardized ESRS disclosures, audited assurance, machine-readable XBRL tagging, and — hardest of all — a double materiality assessment that determines what you even have to report. Companies with mature sustainability narratives still find the rigor, structure, and value-chain reach of CSRD daunting.


Quick Start

Step 1: Create Your Workspace

mkdir -p ~/Documents/CSRD

Step 2: Download the Template

mv ~/Downloads/CLAUDE.md ~/Documents/CSRD/

Step 3: Add Context (Optional)

Describe your company size, sector, value chain, and any existing sustainability reporting (GRI/TCFD/SASB).

Step 4: Run Claude Code

cd ~/Documents/CSRD
claude

Step 5: Start

Say: "Run a CSRD scoping check and structure our double materiality assessment."


Example Commands

"Are we in scope of CSRD, and on what timeline?"
"Structure a double materiality assessment for us"
"Map our required ESRS disclosures across E, S, and G"
"What does ESRS E1 (climate) require, end to end?"
"Plan value-chain data collection for our disclosures"
"Explain XBRL digital tagging and assurance requirements"
"Run a CSRD gap assessment and build a reporting roadmap"
"Align our existing GRI/TCFD reporting with the ESRS"

What You Get

Output Contents
Scope Determination Whether and when CSRD applies
Double Materiality Methodology and assessment structure
ESRS Disclosure Map Required disclosures across E/S/G
Gap Assessment Findings and reporting roadmap
Framework Alignment Crosswalk to GRI, TCFD, SASB

Tips

  • Start with double materiality — it scopes everything you report.
  • Plan value-chain data early — it's often the hardest to collect.
  • Design for XBRL and assurance — the report must be tagged and auditable.

Important Disclaimer

This is a reporting-support tool, not assurance or legal advice. CSRD reports require third-party assurance and must meet ESRS and member-state requirements. Have qualified sustainability and audit professionals review outputs before relying on them.

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