Service · Web development

CSRD software development for enterprise reporting.

Custom CSRD platforms that pull ESRS data from your ERP, HR, energy and supply chain systems, calculate Scope 1, 2 and 3, and deliver an XBRL report your accountant can sign off. Fully embedded in your existing architecture.

ESRS mappingScope 1, 2 & 3XBRL outputAudit trail

CSRD is a data challenge, not a reporting challenge.

The Corporate Sustainability Reporting Directive (EU 2022/2464) requires large and mid-sized organisations to publish annual sustainability information in line with the European Sustainability Reporting Standards (ESRS). The report itself is the end point — the real work lies in structurally gathering, validating and consolidating hundreds of data points from dozens of internal and external sources.

We build CSRD platforms for groups that want to connect their ERP, HR, energy management, supplier portal and financial consolidation in one auditable environment. No loose spreadsheets, no annual panic, but an ongoing process with the same discipline as your financial cycle.

This page focuses specifically on the development project: data pipeline, ESRS rule engine, XBRL output and assurance workspace. If you only want to build the reporting output layer around an existing platform, see our CSRD and ESG reporting software. That page concentrates on the final document; this page covers the broader platform and the integrations that make that final output accurate, verifiable and repeatable.

Where people run into trouble.

The challenges differ considerably by type of organisation. Listed large companies are already reporting and mainly look for better automation to remove the annual panic. Non-listed large companies — once they cross the thresholds for headcount, turnover and balance sheet total — are preparing for their first reporting year and only then discover how scattered their data really is.

Banks and insurers combine CSRD with SFDR, DORA and Pillar 3 ESG reporting; for them, what matters most is that a single data layer feeds multiple outputs. Asset managers want to make scope 3 data from their portfolio companies visible for their own reporting. Consultancy and accountancy firms are building their own environment so they can support their clients without repeatedly sending Excel templates back and forth. And supply-chain-driven groups need a supplier portal that fits their existing procurement, contract and quality processes.

Alongside the reporting obligation runs a second track: due diligence across the supply chain. Since Omnibus I, this applies to a smaller group of companies, but it focuses more sharply on direct suppliers; see CSDDD software.

Three flavours of CSRD development programme.

The right approach depends on your starting point: do you already have an ESG tool and want to integrate it more deeply, or are you starting from scratch with a multi-entity group? In an initial conversation, we will clarify that.

Integration layer · fixed sprint budget

Connectors and data pipeline

You use Watershed, Sphera, Workiva or Microsoft Sustainability Manager, but lack reliable data supply. We build the ETL layer that automatically connects to SAP, Oracle, Workday, energy meters and supplier sources, validates the data and passes it on in the right format. The ingestion layer is deliberately decoupled from the reporting product, so you can switch platforms later without rebuilding the integrations.

dbt & AirflowSAP integrationOracle ERP CloudSupplier portal
Custom CSRD platform · fixed sprint budget

End-to-end ESRS platform

A complete CSRD platform: data collection, double materiality assessment, ESRS mapping across E1–E5, S1–S4 and G1, narrative sections, XBRL tagging and an assurance workspace for the auditor. Suitable for multi-entity groups with their own sector-specific KPIs. Includes role-based access, in which you appoint a data owner per ESRS domain who manages their own disclosures, with escalation to the sustainability team for deviations.

12 ESRS standardsDouble materialityMulti-entity roll-upAssurance portal
White-label for consultancies · fixed sprint budget

CSRD platform for your clients

For accountancy and advisory firms that want to support their client portfolio with their own CSRD environment. Multi-tenant architecture, branded client workspaces, an audit trail per entity, and LLM-assisted narrative support for the E1 sections. Your consultants work in an advisor view above the client environments, with benchmarking and template management across your entire client portfolio.

Multi-tenantWhite-label brandingLLM narrativeAdvisor dashboards

What you get at the end.

A production-ready CSRD platform plus everything around it so you can manage and have it audited yourself. For enterprise audiences where standard packages such as Watershed, Plan A, EcoVadis or Workiva cannot integrate deeply enough with your existing enterprise software architecture.

  • The CSRD platform itselfProduction and staging, running in your cloud (Azure, AWS, GCP) or with us. PostgreSQL as the operational database, Snowflake or BigQuery as the data warehouse.
  • Connector libraryWorking ETL integrations for your ERP, HR system, energy management and supplier sources. Includes schema mapping and data quality checks.
  • ESRS rule engineThe mapping of your raw data to the 12 ESRS standards, with emission factors, materiality thresholds and cross-cutting disclosures pre-programmed.
  • XBRL tagger and assurance workspaceEFRAG-compliant XBRL output, plus a separate environment in which your external auditor can work with audit rights and comment fields.
  • Operations runbook and knowledge transferA handbook for your IT team, two training sessions for data owners per ESRS domain, and optional ongoing management.
  • Stakeholder engagement toolingSimple forms to survey your stakeholders for the double materiality assessment, plus anonymised reporting of the results for your board.
  • Climate scenario moduleTCFD-aligned analysis of physical and transition risks on your assets and activities, with scenario comparison for your E1 disclosures and strategic planning.
  • Multilingual presentation layerDutch and English as standard, other languages on request. For groups with overseas subsidiaries that want to submit their input in their own language.

The technical building blocks.

A CSRD platform consists of six layers, each with its own complexity. The ingestion layer pulls data from ERP (SAP, Oracle, Microsoft Dynamics), HR (Workday, AFAS, ADP), energy management (sub-meters, energy suppliers, building management systems), procurement, logistics and external sources such as EcoVadis scores or CDP disclosures. We use dbt as standard for transformations, Airflow or Prefect for orchestration, and Fivetran or Airbyte for the SaaS sources.

The warehouse layer is an append-only data warehouse, such as Snowflake, BigQuery or hardened PostgreSQL, in which raw measurement data, its provenance and its timestamp are recorded immutably. On top sits a calculation engine that applies emission factors (DEFRA, IPCC, sector-specific databases), performs unit conversions and runs allocation models for Scope 3 categories. In addition, a materiality engine captures double materiality: financial materiality and impact materiality, with threshold logic and review workflows.

The narratives layer supports the writing that ESRS requires: policy statements, transition plans, and TCFD-aligned climate scenario analyses. LLM augmentation helps teams update last year's narratives with this year's data without the author starting over. Finally, the output layer delivers EFRAG-compliant XBRL tagging, a PDF report for stakeholders, and an API for your investor relations website or investor portal. A data engineering platform as the foundation ensures the same source data can also feed other analytics and compliance questions.

When custom is the right choice.

For most mid-sized organisations, a standard platform works well. We step in when complexity outgrows the standard tools. If you recognise one of these patterns, we would be happy to talk further.

Deep ERP integration

SAP, Oracle or Microsoft as the source

Your financial and operational data sits in an ERP with decades of customisations. A standard connector retrieves 70%, but the last 30%, exactly what ESRS asks for, you build yourself. Data engineering work that a product vendor does not do.

Multi-entity roll-up

Group with 20+ entities

Holdings with overseas subsidiaries, joint ventures or cross-border shared services. ESRS requires consolidation according to the financial perimeter; your reality is considerably messier. Roll-up logic becomes sector- and group-specific.

Scope 3 supply chain

Structurally retrieving supplier data

Scope 3 often makes up 80% or more of your total footprint, but requires data from hundreds of suppliers. A supplier portal with sustainability questionnaires, validation and evidence uploads is then core functionality.

Industry-specific

Healthcare, financial or manufacturing

Banks and insurers combine CSRD with SFDR and DORA. Healthcare providers report patient safety within S1-S4. The manufacturing industry has unique E5 circularity metrics. Standard tools generalise; you need specificity.

AI augmentation

LLMs for narratives and anomalies

For the narrative sections of ESRS (policy statements, transition plans, materiality explanations), an LLM can greatly speed up your teams by updating previous reports rather than rewriting them. For numerical disclosures, the same model detects deviations from previous periods before your auditor notices them.

Audit trail discipline

From limited to reasonable assurance

CSRD is moving from limited to reasonable assurance. Standard platforms meet limited assurance, but once your auditor moves to genuine detailed testing, you need immutable logging, versioned calculation rules and evidence attachments per data point. That is not an extra feature; it is the architecture.

Investor-facing transparency

API for portfolio reporting

For listed issuers and asset managers who want to give investors and analysts machine-readable access to ESG data. An API layer on top of the CSRD platform that exposes interim figures alongside the annual report, with the same audit trail.

Beyond CSRD: the wider compliance landscape.

No organisation produces only a CSRD report. The underlying data sources are affected by several regulations, and you want to avoid setting up a new spreadsheet stack for each reporting obligation. SFDR (financial sector, scope 3 of portfolios) shares source data with CSRD. The EU Taxonomy determines which economic activities qualify as green and uses the same activity classifications. CSDDD (Corporate Sustainability Due Diligence Directive) overlaps strongly with ESRS S2 and S4 on value chains and human rights.

TCFD and the ESRS E1 climate disclosures built on it require scenario analyses covering physical and transition risks. The EU Battery Regulation affects product passports in manufacturing and shares data with ESRS E5. Banks and insurers combine CSRD with DORA (operational resilience) and Pillar 3 ESG disclosures. GDPR applies to your HR data, and if you process biometric or sensitive employee information for S1 disclosures, NEN 7510 or ISO 27001 applies for security as well.

We design the platform so that a single set of source integrations, one data warehouse and one governance layer can feed multiple reports. Over time that saves far more than the CSRD work alone: you get a regulatory reporting platform as a by-product, not as an extra project.

How a CSRD project runs.

1

Introduction and assessment

A conversation in which we determine your reporting category under CSRD, review the current data landscape (ERP, HR, energy, supply chain), and clarify who the data owners are for each ESRS domain.

2

Double materiality and scope mapping

A workshop with your sustainability team and stakeholders to establish both financial and impact materiality. This determines which of the 12 ESRS standards are mandatory for you and which data points are truly needed.

3

Building in sprints

A working build every two weeks. First the connectors and data pipeline, then the ESRS rule engine and double materiality workspace, followed by XBRL output and the assurance portal. Your team tests continuously, your data owners accept their own modules incrementally, and we accommodate small changes to ESRS interpretations without a major impact on the schedule.

4

Assurance and go-live

Early involvement of your external auditor so that the audit trail and evidence trail align with their audit programme. For the first reporting year we plan a dry-run cycle in which we simulate the complete annual process with historical data, so the auditor can assess whether the evidence quality is sufficient for limited assurance. After go-live, a maintenance rhythm that runs in step with your financial closing cycle.

5

Further development and evolution

ESRS isn't standing still. EFRAG is updating the standards, sector-specific addenda are being added, and the market around emission factors is professionalising. An ongoing maintenance and development arrangement absorbs those changes without you having to launch a major project each time. At the same time, the platform grows with you as you want to report on the same data more often: for investors, ratings, customer questions, and supply-chain disclosures to your buyers.

How we see the market.

The CSRD platform market is saturated at the commodity level, so there's no need to build custom software there. Watershed, Plan A, Greenly and EcoVadis cover much of the mid-market well. Sphera and Workiva are the established names for larger enterprises, with Workiva strong in compliance reporting and Sphera in operational HSE data. Microsoft Sustainability Manager is worth a look if you're already deep in the Microsoft stack, and SAP Sustainability Footprint Management if your core systems run on SAP. Oracle ESG Cloud, Datamaran, Novata SDX and ESG Book each cover their own niche.

We don't replace those platforms for standard use cases. What we do: help you integrate when a commodity platform covers 70 or 80 per cent but not the last part, build a dedicated platform if you face a combination of complexity that falls outside the standard products, or deliver a white-label environment if you offer ESG services to your own clients. Our starting point is that our role must pay off compared with the standard route; otherwise we'll advise you to take that route.

The same principle applies to how we position ourselves against the large consultancies. A Big Four firm will handle CSRD implementation at much higher day rates, with deeper methodology but also different incentives around hours. We are a small team of senior developers and data engineers, specialised in enterprise software development, who would rather build a working platform than write a thick advisory report. For pure compliance advice we'll refer you to your accountant or a specialised adviser; for the software built around it, we're often a better match.

Frequently asked questions.

What clients typically want to know before starting a CSRD project.

Who does CSRD apply to?
CSRD applies to large undertakings (more than 250 employees combined with turnover or balance sheet thresholds), listed mid-caps, and certain non-EU companies with substantial EU activity. Large listed undertakings fall under it first; mid-size and smaller listed organisations follow in later financial years. For your specific group structure, it's sensible to have this checked by an accountant, as consolidation and subsidiary rules add nuance.
When does CSRD take effect for my organisation?
Introduction is phased. Large listed organisations already subject to the NFRD report first, followed by other large undertakings, then listed mid-size and smaller listed entities. The European Commission has made adjustments to each phase; your specific deadline depends on legal form, size and listing status. We advise starting well before your first reporting year, as data pipelines and assurance readiness take time.
How many ESRS standards do we need to cover?
EFRAG published twelve topical standards: five for environment (E1 climate change through to E5 resource use and circular economy), four for social (S1 own workforce through to S4 consumers and end-users), one for governance (G1), plus two cross-cutting standards (ESRS 1 and 2) that apply to everyone. Which topical standards are material for you follows from the double materiality assessment, so not every organisation reports on all twelve.
How do we collect Scope 3 data from suppliers?
Scope 3 often makes up the largest share of your footprint and is also the hardest to measure. We build a supplier portal with structured questionnaires, evidence uploads and automated validation. For large suppliers we integrate with their own sustainability reports or EcoVadis scores; for smaller chain partners we work with estimated emission factors and annual verification. We document the spend-based or activity-based choice per category so that your accountant can trace it.
What does the external auditor need to see for assurance?
CSRD requires limited assurance at the start, with the intention of moving towards reasonable assurance. Your auditor needs an unbroken audit trail from source data to report cell: who entered which measurement and when, what evidence supports it, and which calculation rule was applied. Our platforms deliver append-only logging, evidence attachments per data point and a separate assurance workspace with read-only access and comment fields as standard.
Do you replace Watershed, Sphera or Workiva?
Rarely for off-the-shelf reporting. Watershed, Plan A, Greenly, Sphera and Workiva are mature platforms that keep investing in ESRS content; no small agency can compete with that for standard requirements. We step in when you are an exception: deep ERP integration, multi-entity groups, sector-specific KPIs, white-label for advisory clients, or LLM-augmented narratives that the standard product does not offer. Often we build the layer around such a platform.
What determines the cost of a CSRD project?
The main factors are the number of data sources that need to be connected, the number of entities in the consolidation, the breadth of material ESRS topics, and the degree of LLM or automation support. An integration layer on an existing platform is a different project from an end-to-end platform for a group with subsidiaries in twenty countries. In the introductory conversation we outline the scope as concretely as possible and then provide a proposal you can compare against alternatives.
Can you work alongside our current ESG adviser?
Almost always. ESG and CSRD advisers provide methodology, materiality frameworks and interpretation of the ESRS standards; we deliver the software implementation. The two fit well together as long as the roles are clear. Your adviser is often already in the first workshops, helping think through data ownership and disclosure choices, while we work out the technical architecture. The same goes for your accountant, whom we involve early so that their audit approach and our audit-trail implementation align rather than clash after go-live.

Talk to us about your CSRD project.

A free, thirty-minute introductory call. We listen to your reporting deadlines and data landscape, ask sharp questions, and give direction where it helps you, even if the conclusion is that a standard platform will suffice. For specific regulatory reporting in financial sectors, we also look at the overlap with SFDR and DORA in the same conversation.

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