16 years of sustainability consulting · 500+ organizations supported · Experience across CSRD, ESRS and Voluntary Standards

in partnership with Greenly

CSRD: everyone will reach 2028. Only a few with a real edge.

The Omnibus has reshaped the CSRD: fewer companies in scope, less data, more room for the choices that matter. One thing hasn't changed: starting early is what separates going through the motions from turning it into a lever of value. To make that happen, we support you on three fronts:

Engaging the people who decide, not just those who collect the data;
Turning data into choices and action, beyond disclosure;
Making your company self-sufficient by building processes and governance.

An approach we have already applied with OVS, Italcer, Irinox, Kiton and many other companies.

After the Omnibus

Let's talk about how the CSRD affects you after the Omnibus.

According to European Commission estimates, the Omnibus cuts by around 80% the number of companies subject to the CSRD. Here's where you might fall:

Wave 2: your first report is due in 2028, on 2027 data, if you exceed 1,000 employees and €450 million in revenue.
Non-EU group in scope: first report in 2029, for groups with over €450 million in EU revenue and at least one subsidiary above the threshold.
Outside the CSRD obligation: but reached by the Voluntary Standards (VS), because sooner or later a client or your bank will ask you for them.

Book a thirty-minute call with one of our senior consultants to understand where you stand, how ready you are, and how to start at the right time relative to regulatory obligations and market demands.

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20+Sustainability reporting projects since the introduction of the CSRD (ESRS, DMA, VS)

10+Sustainability reports drafted per year, since 2015

8+Sectors, from fashion to ceramics, from industry to food & beverage

1stCorriere della Sera & BBS Sustainability Report Award (OVS's report)

Three beliefs

Three beliefs that make your CSRD journey worth more.

A report keeps you compliant. It doesn't change how your CFO looks at climate risk, doesn't tell your COO where the supply chain is exposed, doesn't give the board the confidence to decide based on its own numbers. The value, then, is what remains inside the company afterwards. These are the three beliefs behind our method.

Your people are not a data source, they are the decision-makers.

The CSRD touches strategy, product, supply chain and finance. We help you bring the right people into the same room, from top management to the different functions, to reason together on risks, costs and five-year scenarios. The value lies in what people understand through these workshops: where the business is exposed, where opportunities emerge, how markets and rules will change. Double materiality becomes the moment where priorities come into focus and the foundations for future evolution are laid.

You'll know how to collect the data. More importantly, you'll know what to do with it.

Measuring is the starting point, and with a science-based approach we help you build data that is high-quality and traceable. But the real value lies in what that data lets you decide. That's why we support you with specialist expertise: materials engineers for the circular economy, biologists for biodiversity, and experts who work with national and global supply chains. We help you translate every topic into credible policies and targets, and for material ESRS topics we offer dedicated evolution pathways refined over 16+ years.

We work to make you autonomous, even if it means not writing the next reports together.

The goal is to put you in a position to report on your own, which is why we go beyond delivering a document. We help you build the elements that stay in the company: a clear reading of the scenario; the reporting process, with defined roles and responsibilities; the data-collection tools and the infrastructure that holds them together; the skills of the people who will manage them. Systems and know-how that, year after year, free up energy and time for your evolution.

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Four criteria

What an effective CSRD journey includes.

Four criteria set an effective CSRD journey apart. Use them to evaluate the proposals you're considering.

A senior team by your side, from start to finish

Make sure you have a senior team by your side for the whole project, from kick-off to the report's last line, and above all one that passes on skills and experience to your internal team, contributing to its growth.

Reporting and communication compliant with the ECGT

The ECGT is the European directive against greenwashing: it redefines the rules for corporate environmental communication, requiring every environmental claim to be clear, verifiable and substantiated. Make sure in advance that your report and your communication comply with the ECGT.

An integrated strategic vision, instead of disconnected individual projects

Supplier engagement, sustainability strategy, data collection, vertical projects, ESG regulation, decarbonization: everything must be part of a single design. The obligation becomes the opportunity to refine your sustainability strategy, put it in order, and connect it, for real, to your business plan.

A report for ‘humans’

CSRD sustainability statements are addressed to investors and AI tools. Make sure a version of the report is also planned for your ‘human’ network: short, readable and understandable for your people, consumers, partners, institutions and non-governmental organizations.

Methodology

The CSRD journey with NATIVA, in six steps.

A system of connected modules that reinforce one another, from set-up to the report. Here's what we activate, step by step.

Scope and team definition

Together we define the entities in scope, the business lines and the project team. We set the perimeter and align responsibilities before starting, so you avoid costly rework in the following months.

Double materiality assessment

From context, value-chain and stakeholder analysis to the inside-out assessment (your impacts) and the outside-in assessment (financial risks, in euros). This is the strategic core: it defines what to report and where to focus your strategy.

Data governance & readiness

Gap analysis, data-collection design and a responsibility matrix (RACI). It makes your data reliable, traceable and repeatable: the foundation of autonomy and of holding up under assurance.

EU Taxonomy & climate risk

Alignment of revenue, CapEx and OpEx with the EU Taxonomy, Do No Significant Harm verification, assessment of physical and transition climate risks, adaptation plan. This is where sustainability numbers meet those of the business plan directly.

CSRD Report

Data collection, quality control, XBRL tagging — we keep you ready for when it becomes operational, even though it is currently suspended pending the implementing technical standards — and preparation for limited assurance. The report that fully meets regulatory requirements and holds up under the auditor's review.

Report for Humans

A version of the report designed to actually be read by clients, talent, investors and stakeholders. So that transparency becomes reputation, instead of staying an XBRL file locked in a regulatory drawer.

Platform

Greenly: the #1 platform for turning data into an asset.

The CSRD sets a huge volume of data in motion: double materiality, emissions, supply chain, taxonomy. To keep it all in a single system and put it to use beyond the report, we integrate Greenly, the number one platform in Europe for carbon and ESG, with more than 3,500 clients in 20 countries. We chose it for its shared vision of an impact-oriented transition (it's no coincidence that we are both B Corps), and because it adapts to every level of corporate maturity, from those just starting out to those with already consolidated processes.

Everything the CSRD requires, in a single platform

Double materiality, GHG accounting, LCA and CSRD reporting in one system, integrated with the management software you already use, with fast setup on templates and the flexibility to adapt to every company's sector and structure.

Primary supply-chain data, not spend-based proxies

The CSRD asks you to look along the value chain: with real supplier data, Procurement becomes the owner of Scope 3, instead of a department that receives a finished report after the fact.

Frees up people's time

In a world where technology and AI automate what can be measured, people can focus on strategy and value: the platform helps you assign tasks and collect data, freeing up time to engage and train people on strategic choices and material topics.

Audit-ready output, recognized on the market

Interoperable with GRI, TCFD, ISSB, EcoVadis and CDP, with traceability over time. Rated 4.8/5 on G2 and Capterra, 100% SBTi-validated audits. These are compliance numbers you can bring in front of banks, insurers and investors.

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Clients

Companies that have already chosen our support on the CSRD, voluntary reporting or DMA.

Stories of evolution

Stories of evolution, not just reports.

Different companies, the same result: a reporting journey that generates value for the business, beyond the report itself.

OVS

A complete CSRD journey, from set-up to growing autonomy

NATIVA's contribution was fundamental, especially in the early stage of the materiality analysis: an in-depth, expert reading that allowed us to conduct a double materiality assessment at a level few companies reach. It was, without question, the single greatest source of added value.

Simone Colombo · OVS

Head of Corporate Sustainability

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Italcer Group

Getting ahead of the CSRD and ESRS

We were struck by NATIVA's co-design approach, by its innovative and even disruptive vision. We needed a partner who understood the complexity of the subject, going beyond simply ticking a box: strategic support for any organization.

Ilaria Patri · Italcer Group

Head of Group Legal, Compliance & Internal Audit

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Three truths

Three truths about a CSRD journey that change your priorities.

It pays to start in 2026, even if the report is due in 2028. Value isn't created when you publish: it's created during the months of preparation. Double materiality, gap analysis and data-governance design are the months in which governance, processes and company culture evolve. Reaching 2028 with the foundations already in place means publishing with confidence instead of scrambling; leaving it to the last minute means losing the strategic part of the journey.

What the regulation makes you measure, banks and insurers are already pricing in. Environmental risk is already factored into financial assessments, even before the reporting obligation kicks in. Banks weigh it in the cost and availability of credit: the EBA guidelines, in force from January 2026, require every debtor's ESG exposure to be assessed, and the ECB has introduced a climate factor on collateral. Insurers are moving in the same direction, cutting coverage on exactly the climate, supply-chain and environmental risks that double materiality leads you to identify.

Risks and opportunities don't wait for 2028. Fast-moving markets, geopolitical instability, changing rules: risks and opportunities tied to sustainability (economic, social and environmental) emerge and shift quickly. Context analysis and double materiality give you the radar to spot them early, to see where the business is exposed and where an opportunity is opening up. Companies that have already done this work react in days, not months.

The roadmap

The timeline: where you are today, where you need to be in 2028.

With the Omnibus, scope has shrunk and the operational effort has decreased, but the journey's time windows remain tight. To publish in 2028, the foundations need to be laid in the eighteen months before.

Three milestones towards 2028

2026 · The foundationsSet-up, double materiality, data-governance design. This is the strategic year: you choose what to report and prepare the infrastructure. The value of the journey is built here.
2027 · Data collectionImplementation of collection systems, first complete data cycle (FY2027), gap closing. This is the year the process becomes fully operational: every month data comes in, gets checked and improves in quality.
2028 · The reportDrafting of the first CSRD Report (on FY2027 data), XBRL tagging, limited assurance, Report for Humans. The result gets published with confidence, and without stress.

FAQ

Frequently asked questions about the CSRD.

Who is subject to the CSRD in 2028 (Wave 2)?

Companies that, after the Omnibus Package, exceed both thresholds: more than 1,000 employees on average during the financial year, and over €450 million in net revenue. The first report is published in 2028, on 2027 financial-year data.

What is double materiality?

It's the principle that asks you to assess sustainability topics from two perspectives: inside-out (the impacts your company has on people and the environment) and outside-in (the financial risks and opportunities that sustainability topics represent for your company, quantified in euros). Only topics that are material from at least one of the two perspectives go into the report.

What changes with the Omnibus Package?

In short: reduced scope (higher thresholds, fewer companies obligated), simplified and reduced mandatory datapoints, a leaner ESRS structure. The operational effort drops significantly; the strategic horizon stays the same.

What is limited assurance, and why does it matter?

It's the level of external verification required on the CSRD report: an independent auditor verifies that the data and statements are reliable. This means the report must be audit-ready from the design stage — it can't be fixed after the fact.

Does the CSRD also cover my supply chain?

Yes. Double materiality and several ESRS require you to look beyond company boundaries, along the value chain. That's why structured engagement with critical suppliers and data-collection tools across the supply chain are an integral part of a well-executed CSRD journey.

What's the difference between the CSRD and GRI?

GRI is a voluntary, international standard focused on impact reporting (inside-out). The CSRD is a mandatory EU directive, with its own standards (ESRS) that require double materiality (inside-out + outside-in), audit, and digital tagging (XBRL). For companies that already had a GRI report, the jump is significant but manageable, especially on the data-governance side.

Is there a voluntary alternative for companies that aren't obligated?

Yes: the Voluntary Standard (VS), adopted by the Commission on 3 July 2026 and awaiting publication in the Official Journal, an evolution of EFRAG's VSME. It's aimed at all companies with up to 1,000 employees (so not only SMEs), and it also serves as the reference for the ‘value chain cap’: it defines the maximum that clients and banks subject to the CSRD can ask of you.

The next step

2028 is coming either way. You decide how you get there.

You can approach the CSRD as a cost to minimize, or as the opportunity to turn sustainability into a business lever and make your company self-sufficient in managing it. We know which side we're on.