Full CSRD compliance made manageable. 101 disclosure requirements with guided workflows, materiality assessment wizard, evidence linking, and audit-ready exports in PDF, JSON, or complete audit packs.
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ESRS (European Sustainability Reporting Standards) are the mandatory reporting standards under the Corporate Sustainability Reporting Directive (CSRD). They require companies to report on environmental (E), social (S), and governance (G) topics using 101 disclosure requirements organized into cross-cutting standards (ESRS 1, ESRS 2) and topical standards (E1-E5, S1-S4, G1).
CSRD applies to: (1) All large EU companies with 500+ employees, (2) Listed SMEs on EU regulated markets, (3) Non-EU companies with €150M+ EU revenue. Reporting starts from fiscal year 2024 for the largest companies, with others following in 2025-2028.
First CSRD reports due in 2025 (for FY2024) for companies already under NFRD. Large companies (500+ employees) report from 2026 (FY2025). Listed SMEs have until 2027 (FY2026). Third-country companies with €150M+ EU revenue report from 2029.
ESRS is significantly more detailed than VSME. While VSME has 89 questions, ESRS has 101 disclosure requirements with 1,146+ data points. ESRS requires double materiality assessment (financial + impact materiality), which VSME does not. ESRS reports may require limited assurance from auditors.
Manual ESRS reporting takes 16-24 weeks. With Regtrue, teams complete it in 6-10 weeks.
Evidence required for audit-ready ESRS compliance. All can be linked to questionnaire answers in Regtrue.
Double materiality matrix, stakeholder consultation records, impact/financial materiality criteria, IRO (Impacts, Risks, Opportunities) assessment
Board composition, sustainability governance structure, due diligence policies, risk management framework, internal controls
GHG emissions Scope 1, 2, 3 calculations, emission factors, climate transition plan, Paris alignment assessment, climate risk scenarios
Pollution records, water usage, biodiversity assessments, circular economy metrics, resource consumption, waste generation data
Employee headcount, diversity metrics, gender pay gap, working conditions, health & safety records, training hours, collective bargaining coverage
Supply chain due diligence, human rights assessments, worker welfare audits, grievance mechanisms, forced labor risk assessments
Community engagement records, local employment data, indigenous peoples consultations, land use agreements, social impact assessments
Product safety records, data privacy compliance, marketing ethics policies, accessibility measures, customer complaint records
Anti-corruption policies, whistleblower procedures, political engagement records, lobbying activities, supplier payment practices
External audit reports, limited assurance statements, ISO certifications, previous NFRD reports, integrated report history
Note: All evidence can be linked directly to questionnaire answers in Regtrue. Your export includes a complete evidence pack with traceability map showing which evidence supports which answer.
Export your ESRS report in any format auditors need. Each export includes full evidence traceability.
Human-readable ESRS report for stakeholders and auditors. Professional formatting aligned with ESRS structure, includes all disclosures.
Structured ESRS data for API integration with assurance providers, data platforms, and regulatory submission systems.
Digital tagging format for regulatory submission to ESAP (European Single Access Point). Required for machine-readable disclosure.
Complete evidence bundle: all 101 disclosures, linked evidence files, materiality assessment, and full audit trail.
Simple pricing. ESRS module included in all plans. Contact sales for access.
€199/mo
5 users, all modules
€599/mo
20 users, white-label
Managing multiple clients? Unlimited client accounts, bulk operations, and cross-client analytics. See consultant pricing →
Everything you need to know about ESRS reporting with Regtrue.
Evidence linking, audit trail, and export packs included. AI suggests, you decide.