ESG Reporting Manager – CSRD

Although the CSRD is a European directive, it affects companies worldwide due to business relationships or the reputation they seek to build. Different criteria apply depending on the size of the company: Large PIEs (< 500 employees) must implement sustainability reporting as early as the 2024 financial year. For SMEs, the directive will apply in stages over the following years. 

The CSRD (Corporate Sustainability Reporting Directive) is an EU directive that defines disclosure requirements for corporate sustainability reporting. The most important disclosure requirements include: 

1. Material sustainability information: Companies must disclose material information on environmental, social and labour issues, human rights, anti-corruption and diversity. 
2. Corporate strategy: Companies must disclose their sustainability strategy and goals, including the measures taken to achieve these goals. 
3. Risk management: Companies must disclose their approaches to identifying, assessing and managing sustainability risks. 
4. Impacts on society: Companies must disclose information about their impacts on society, including impacts on local communities, human rights and labour conditions. 
5. Supply chain: Companies must disclose information about their supply chain, including measures to monitor and improve the sustainability performance of their suppliers. 
6. Governance: Companies must disclose information about their sustainability governance structures and processes, including responsibilities and accountabilities for sustainability reporting. 

These disclosure requirements are intended to ensure that companies report transparently on their sustainability performance and enable investors, consumers and other stakeholders to make informed decisions. 

A wide variety of source systems can be used for the ESG Reporting Manager – CSRD. We support SAP and non-SAP systems equally.   

The predefined data model is designed in such a way that a transformation from a variation of source systems and corresponding structures is possible. 

The required licences may vary depending on the selected and suitable architecture option. Basically, the focus is on integration into an existing infrastructure. However, we make a fundamental distinction in our options between customers who are already using the Premium Plus licence model of SAP’s “RISE” and those who prefer a more individual licence design. 

The disclosure requirements are divided into three packages, which are published one after the other: 

1. Essential Package (basic requirements)
2. Manufacturing Package (disclosure requirements for the manufacturing industry)
3. Phase-In Package (disclosure requirements that have a phase for adaptation)

The respective packages comprise a predefined set of disclosure requirements, which can be discussed in detail with us. The sum of the disclosure requirements from the individual packages comprises all 82 disclosure requirements of the standard and is made up of the following content: 

• Essential Package: 37 disclosure requirements
• Manufacturing Package: 35 disclosure requirements
• Phase-In Package:10 disclosure requirements

PwC uses the strengths of the network and the community of solvers to have the individual requirements, calculations and analyses defined and checked by experts. This enables us to offer a reliable product with the ESG Reporting Manager – CSRD, which fulfils the requirements of the CSRD.