DS Consulting
Strategy to Systems. Delivered.

CSRD and ESRS advisory

Advisory plus implementation to make CSRD delivery repeatable. We turn ESRS disclosures into ownership, data governance, controls and evidence trails so leadership can rely on the reporting system year after year.

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Note: We do not provide statutory audit or assurance.
Modern compliance and governance theme for CSRD readiness

CSRD readiness requires systems, not templates

CSRD programmes often struggle when disclosure mapping stays disconnected from operating reality. Readiness improves when you define ownership, data sources, controls, evidence trails, and a leadership review cadence early.

We focus on building a reporting system that can be repeated, reviewed, and improved each cycle. If you are navigating India listed reporting, see BRSR advisory. For UK climate reporting, see UK climate reporting.

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What we deliver

We convert CSRD obligations into a practical operating model with disclosures, owners, controls, and evidence trails.

Scoping and readiness assessment
Confirm applicability, reporting timeline, key gaps, stakeholder ownership, and first-cycle priorities.
Double materiality support
Structured stakeholder inputs, evidence capture, topic prioritisation, and linkage to disclosures and KPIs.
ESRS disclosure inventory and mapping
Translate ESRS into a disclosure set, map to data sources, define owners and identify gaps.
Data governance, controls and evidence trails
Design validation checks, approvals, documentation standards and evidence trail expectations aligned to review needs.
Reporting workflow and review cadence
Build repeatable workflow for data collection, review, sign-off and change control across cycles.
Assurance readiness preparation
Strengthen controls and documentation so assurance expectations do not trigger late-cycle rework.
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How we deliver CSRD capability

Diagnose
Scope, timeline, readiness gaps across disclosures, data sources, and controls.
Design
Disclosure mapping, owner model, controls and evidence standards, and reporting workflow.
Implement
Hands-on delivery support, enablement, templates, and governance rollout.
Govern
Cadence, quality checks, evidence trail discipline, and continuous improvement each cycle.

FAQs

Common questions about CSRD scoping, double materiality, ESRS mapping, governance and assurance readiness.

How do we know if we are in scope for CSRD and when we need to report?
We start with scoping and readiness to clarify applicability, reporting timeline, group structure implications, and a practical roadmap for first-cycle delivery. Contact us to confirm your timeline.
What is double materiality and how do you support it?
Double materiality evaluates financial materiality and impact materiality. We support stakeholder inputs, evidence capture, topic prioritisation, and mapping outcomes to ESRS disclosures and KPIs.
How do you map ESRS disclosures to data owners and systems?
We translate ESRS requirements into a disclosure inventory, define owners and data sources, identify gaps, then design controls, validations and evidence trails to support repeatable reporting.
How do you prepare for assurance expectations?
We improve readiness through control design, documentation standards, evidence trails, and review cadence. We can also coordinate early alignment with your assurance practitioner where relevant.
How do you handle value chain and Scope 3 data gaps?
We define a practical approach by prioritising material categories, setting ownership, designing supplier workflows, and documenting methodology and assumptions to improve data quality cycle by cycle.
Do you support first year reporting delivery and ongoing operating model setup?
Yes. We support first-cycle readiness and reporting execution, then establish the operating model with ownership, cadence, controls, and continuous improvement so reporting remains sustainable.
Do you provide statutory audit or assurance?
No. We do not provide statutory audit or assurance. We prepare organisations for assurance by improving governance, controls, documentation, and evidence trails.
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