> ## Documentation Index
> Fetch the complete documentation index at: https://docs.matproof.com/llms.txt
> Use this file to discover all available pages before exploring further.
# Getting Started with CSRD
> A step-by-step checklist for companies activating the CSRD framework in Matproof — from double materiality assessment to ESRS report generation.
# 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
**Wave 2 — Reporting from 2028 (FY 2027 data)**
* 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)
**Wave 3 — Reporting from 2029 (FY 2028 data)**
* Listed SMEs (with opt-out until 2030)
**Wave 4 — Reporting from 2030 (FY 2029 data)**
* 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.
**Regulatory timeline alert:** The Stop-the-Clock Directive (EU 2025/794), adopted April 2025, postponed Wave 2 and Wave 3 by two years. The EU Omnibus Simplification Package may further change scope and requirements. Always verify current timelines before planning your reporting cycle.
If your parent company is in scope, your entity may be required to provide data even if you individually fall below the thresholds. Check your group consolidation structure.
***
## The 6-Step CSRD Workflow in Matproof
### Step 1 — Complete the double materiality assessment
Navigate to **Vendors → CSRD DMA tab**.
The DMA evaluates each ESRS topic across two dimensions:
* **Impact materiality** — Does your business cause positive or negative impacts on people and the environment?
* **Financial materiality** — Do sustainability matters create risks or opportunities that affect your financial position?
A topic is material if it is significant on **either** dimension. You must report on all material topics.
Work through each ESRS topic area in the DMA tab and record your assessment. Involve your CFO (financial materiality) and sustainability lead (impact materiality) in this step — regulators expect evidence of cross-functional input.
Start with the topics most likely to be material for your sector. For manufacturing, these are typically E1 (Climate Change), S1 (Own Workforce), and G1 (Business Conduct). For financial services, add E4 (Biodiversity and Ecosystems) and S2 (Workers in the Value Chain).
### Step 2 — Identify your material ESRS topics
Once the DMA is complete, Matproof generates your **material topic list** — the specific ESRS disclosure requirements you are obligated to report on.
Review this list carefully. For each material topic you will need:
* A policy or target
* Quantitative performance data (where required by the standard)
* Supplier data for value chain topics (E1, S2, S3, S4)
ESRS 2 (General Disclosures) is mandatory for all in-scope companies regardless of DMA results. It covers governance, strategy, and risk management disclosures.
### Step 3 — Map your suppliers
Go to **Vendors** and ensure all relevant suppliers are added to your vendor list. For CSRD purposes, "relevant" means suppliers that:
* Contribute to your Scope 3 emissions categories
* Fall within material value chain topics (e.g., S2 if you have overseas manufacturing)
* Are significant by spend or volume
Assign each supplier a **CSRD relevance tag** so questionnaires are targeted correctly.
### Step 4 — Send supplier questionnaires
From **Vendors**, select the suppliers tagged for CSRD and send the **CSRD Supplier Questionnaire**.
The questionnaire covers:
* GHG emissions data (Scope 1, 2, and relevant Scope 3 categories)
* Social metrics (workforce data, working conditions)
* Governance disclosures if required by your material topics
Track response status in the **Vendors → CSRD DMA tab**. Matproof shows you a response rate per questionnaire batch.
**Improving supplier response rates:**
* Send a personal email to your procurement contact before the automated questionnaire lands — a heads-up doubles response rates
* Set a firm deadline (3 weeks works better than open-ended)
* Offer a 30-minute call for suppliers who are confused — most questions come from the same 2-3 items
* For non-responsive critical suppliers, escalate through your commercial relationship manager
### Step 5 — Collect and validate Scope 3 data
Scope 3 has 15 categories. Most companies only need data for:
| Category | Description | Typical source |
| ---------- | ---------------------------------------- | ----------------------- |
| **Cat 1** | Purchased goods and services | Supplier questionnaires |
| **Cat 4** | Upstream transportation and distribution | Logistics providers |
| **Cat 11** | Use of sold products | Product lifecycle data |
You are required to report on Scope 3 categories that are material under your DMA. If Cat 11 is not material for your business (e.g., you sell B2B services), you do not need to report it — but document your reasoning.
Enter or import your Scope 3 data in **Vendors → CSRD DMA tab → Emissions Data**. Matproof validates entries and flags gaps before report generation.
### Step 6 — Generate the ESRS report
Once your DMA is complete, supplier data is collected, and Scope 3 is entered, go to **Vendors → CSRD Report tab**.
Click **Generate ESRS Report**. Matproof produces a structured report aligned to ESRS disclosure requirements for your material topics.
Review the generated report for:
* Missing data fields (shown in red)
* Topics where you have a policy gap
* Metrics that require additional narrative explanation
Export the report in PDF or XBRL-tagged format for your statutory filing.
***
## 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
Limited assurance is required from the outset for all in-scope companies. The transition to reasonable assurance depends on the Commission adopting standards by October 2028. Matproof's completeness tracking helps you prepare, but assurance levels are determined by your auditor's methodology, not by a data completeness score.
***
## ESRS Topic Reference
| ESRS Standard | Topic | Commonly Material For |
| ------------- | --------------------------------- | ------------------------------------- |
| ESRS 2 | General Disclosures | All companies (mandatory) |
| E1 | Climate Change | All sectors |
| E2 | Pollution | Manufacturing, chemicals, agriculture |
| E3 | Water and Marine Resources | Food, beverages, textiles |
| E4 | Biodiversity and Ecosystems | Agriculture, forestry, real estate |
| E5 | Resource Use and Circular Economy | Retail, packaging, electronics |
| S1 | Own Workforce | All companies |
| S2 | Workers in the Value Chain | Companies with global supply chains |
| S3 | Affected Communities | Extractives, infrastructure |
| S4 | Consumers and End-users | Consumer goods, financial services |
| G1 | Business Conduct | All companies |
***
## Next Steps
* [Double Materiality Assessment guide](/csrd/double-materiality) — detailed walkthrough of the DMA process
* [Supplier questionnaires](/features/vendor-risk) — how to send, chase, and import supplier responses
* [Scope 3 emissions data](/csrd/scope-3) — category-by-category data collection guide
* [Generating your ESRS report](/csrd/esrs-report) — export formats, XBRL tagging, and assurance preparation