Getting Started with CSRD
The Corporate Sustainability Reporting Directive (CSRD) requires companies to report on sustainability matters using the European Sustainability Reporting Standards (ESRS). Unlike other compliance frameworks, CSRD starts with a mandatory first step you cannot skip: the double materiality assessment (DMA). The DMA determines which topics you are required to report on. Everything else follows from it.To activate CSRD in Matproof, go to Settings → Frameworks → CSRD and click Activate. This unlocks the DMA tab and CSRD Report tab under Vendors.
Am I in Scope?
CSRD uses a phased rollout. Use this checklist to determine your reporting obligation: Wave 1 — Reporting from 2025 (FY 2024 data)- Large public-interest entities already reporting under NFRD
- 500+ employees
- Large EU companies not previously under NFRD
- Meets 2 of 3: 250+ employees, €50M+ net turnover, €25M+ total assets
- Postponed by 2 years under the Stop-the-Clock Directive (EU 2025/794)
- Listed SMEs (with opt-out until 2030)
- Non-EU companies with €150M+ EU net turnover and an EU subsidiary or branch
- The EU Omnibus Simplification Package proposes raising this threshold to €450M. Check current status before planning.
The 6-Step CSRD Workflow in Matproof
The Four Things Teams Get Wrong
1. Not knowing if they’re in scope
The phased rollout and group consolidation rules create genuine confusion. Before spending time on the DMA, confirm your wave and check whether your parent entity’s scope affects your obligations.2. Starting the DMA without the right stakeholders
The DMA is not a compliance checkbox — it is a business decision about what your company considers material. Completing it without input from Finance, Operations, and Legal produces assessments that won’t survive auditor scrutiny. Budget 2-3 working sessions with cross-functional leads.3. Sending supplier questionnaires without preparation
Suppliers receiving a sustainability questionnaire cold — no context, no deadline, no contact — respond at rates below 20%. A brief outreach from your procurement team before the questionnaire lands consistently achieves 50-70% response rates.4. Reporting on all 15 Scope 3 categories by default
Teams assume they need all 15 categories and get paralyzed. Your DMA determines which Scope 3 categories are material. For most companies outside heavy industry, three categories (Cat 1, Cat 4, Cat 11) cover 80-90% of the required disclosure.What a Completed CSRD Module Looks Like
A complete CSRD implementation in Matproof should have:- DMA completed with all ESRS topics assessed and materiality decisions documented
- Material topic list reviewed and signed off by a senior stakeholder
- All relevant suppliers mapped and tagged in Vendors
- Supplier questionnaires sent with at least one follow-up round completed
- Scope 3 data entered for all material categories
- ESRS report generated with no red (missing data) fields remaining
- Report exported and ready for external assurance review
ESRS Topic Reference
Next Steps
- Double Materiality Assessment guide — detailed walkthrough of the DMA process
- Supplier questionnaires — how to send, chase, and import supplier responses
- Scope 3 emissions data — category-by-category data collection guide
- Generating your ESRS report — export formats, XBRL tagging, and assurance preparation