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Double materiality assessment

Identify which sustainability topics are material to your business — from both a financial impact and an impact-on-society perspective. The foundation for the rest of the CSRD report.

ESRS disclosure preparation

Full ESRS reporting across all applicable disclosure requirements — climate, resource use, workforce, governance and supply chain. Each disclosure mapped, documented and formatted for publication.

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Audit-ready documentation

CSRD reports require limited assurance from an auditor. We structure your data collection and documentation so the audit process is straightforward and your report withstands scrutiny.

The full process

From first assessment to published report.

  • Determine which CSRD wave and which ESRS standards apply to your company
  • Double materiality assessment with stakeholder engagement documentation
  • Gap analysis against your current reporting maturity
  • ESRS disclosure preparation across all applicable standards
  • Climate data collection aligned with EU Taxonomy and CSRD requirements
  • Coordination with your auditor for the limited assurance review
  • Integration with your annual report and financial statements
  • Year-on-year improvement as standards and requirements evolve
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ESRS standards requiring disclosure preparation under CSRD

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years of financial reporting expertise applied to sustainability

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Spabogruppen

The ESRS report gives a clear overview of key sustainability topics and helps us track progress and measures in a structured way.

It contributes to deeper insight, clearer priorities and better decision-making — both internally and in dialogue with our stakeholders.

Spabogruppen Real estate group
Also need emissions data?

Carbon accounting feeds directly into CSRD.

CSRD requires climate disclosures including Scope 1, 2 and 3 emissions. Our carbon accounting service produces exactly the data your CSRD report needs — run both through the same team.

See Carbon Accounting
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Questions?

Frequently asked questions

CSRD is being phased in across three waves. Large public-interest entities (PIEs) with 500+ employees were first, reporting from 2025 on 2024 data. Large companies meeting two of three thresholds (250+ employees, €40m+ turnover, €20m+ balance sheet) report from 2026 on 2025 data. Listed SMEs follow from 2027. Non-EU companies with substantial EU activity are also captured from 2028. We determine exactly which wave applies to your situation.

Double materiality requires you to assess sustainability topics from two directions: financial materiality (how sustainability issues affect your company's financial position) and impact materiality (how your company's activities affect people and the environment). Both perspectives must be assessed and documented. The outcome determines which ESRS disclosures are required in your report.

The European Sustainability Reporting Standards are the detailed disclosure requirements under CSRD. They are grouped into cross-cutting standards (ESRS 1 and 2, which apply to everyone), environmental standards (E1–E5, covering climate, pollution, water, biodiversity, resource use), social standards (S1–S4, covering workforce, supply chain, communities and consumers), and governance (G1, covering business conduct). Not all standards apply to every company — the double materiality assessment determines which ones are required.

The first step is establishing your company size, whether you are listed, and where you are incorporated or have substantial EU activity. If you are not yet certain which wave applies, we can assess your situation and give you a clear answer — along with a realistic timeline for what preparation involves.

The Åpenhetsloven (Norwegian Transparency Act) requires annual supply chain due diligence covering human rights and decent work. The due diligence process and its findings are also required input for several CSRD disclosures — particularly under the S2 (Value chain workers) and G1 standards. Running both through the same team avoids duplicating the data collection work.

Get in touch

Ready to prepare your first CSRD report?

Tell us your company size, which wave you expect to fall under, and where you are today.

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