CSRD Readiness Checker
Score readiness for the Corporate Sustainability Reporting Directive across scope, double materiality, data availability and assurance, with the items that cannot be traded against a good score elsewhere.
Last reviewed by the Radiatus Cloud team
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Double materiality decides everything downstream
The assessment determines which standards and which datapoints apply, so an organisation that has not completed it is gathering data against a guess. It is also itself a required disclosure: the process, the inputs and the conclusions all have to be described. Organisations experienced in financial reporting reliably complete the financial materiality limb and skip the impact limb, because impact materiality asks about effects on people and the environment that never appear in the accounts and for which no existing process produces data.
The value chain is the hard part and it is not optional
The standards extend beyond the reporting entity into upstream and downstream value chains, which is where the large majority of emissions and of human rights impacts sit. The data is held by suppliers who have no obligation to you and often no capacity to produce it. This is the single largest data-gathering problem in a CSRD programme, and a readiness assessment that scores well while excluding the value chain has measured the easy part.
Assurance changes what counts as data
Because assurance is mandatory from the first reporting year, sustainability numbers move from being estimates in a brochure to figures an external provider will test. A provider follows a number back to its source, so a figure assembled in a spreadsheet each year, from files nobody kept, cannot be assured however accurate it happens to be. Lineage and controls are therefore not administrative extras; they are the difference between a number that can be reported and one that cannot.
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Frequently Asked Questions
What is double materiality?
Assessing both the effects of the business on people and the environment, and the effects of sustainability matters on the business. Both limbs are required, and the impact limb is the one most often skipped.
Is Scope 3 really required?
Yes, under ESRS E1, and it is typically the large majority of a footprint. Credible estimation is acceptable where measurement is not possible; silence is not.
What level of assurance applies?
Limited assurance from the first reporting year. A provider tests controls and traces numbers to source, so data with no lineage cannot be assured whatever its quality.
Does CSRD cover suppliers?
The standards extend to the upstream and downstream value chain, which is where most emissions and human rights impacts sit and where the data is hardest to obtain.
Have the timelines changed?
Yes. The Omnibus package altered both the scope thresholds and the phase-in dates, so confirm your own wave against the current text rather than against earlier guidance.
Privacy & Security
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How to Use
Tick what you have in place to score readiness.
Disclaimer: This tool is provided "as is" without warranty of any kind. Results are for educational and utility purposes.
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