CSRD Maturity Assessment

The European Union's Corporate Sustainability Reporting Directive (CSRD) requires companies to report on their sustainability performance in a more transparent and comprehensive manner by following the European Sustainability Reporting Standards (ESRS). Reporting under the CSRD will be mandatory from 2025 for EU-based companies that meet certain performance disclosure criteria, and from 2029 for non-EU companies operating in the EU. A significant number of companies will soon be required to adopt this comprehensive reporting framework, although factors such as location, size and turnover may affect organisations' reporting timelines. Organisations that are headquartered and have branches outside the EU, but work closely with the EU and are involved in the supply chain of EU-based companies, will also be expected to comply with the framework.

Our solution for assessing your company's readiness to report on the CSRD allows you to analyse your readiness to report in line with the ESRS standards in a simple and free way.

The key step in CSRD reporting is the double materiality assessment. This is an approach that considers both the impact of an issue on the company's financial performance and the impact of the company's activities on the environment and society. As a double materiality assessment is required for the disclosure requirements under the CSRD, additional questions will be asked on the material issues you will identify in the assessment.

This tool, which includes a comprehensive set of questions, will help you to assess your current reporting processes, identify areas for improvement and receive advice to facilitate your preparation process.

CSRD
Maturity Assessment

1. Introduction

1

Contact Information

2

Company Information

3

Sustainability Strategy and Risks, Opportunities

4

Sustainability Governance

5

Material Sustainability Topics and Sustainability Targets

6

Material Issues

2. Analysis of Material Issues

7

Climate Crisis

8

Employees, Employee Rights, Diversity and Organizational Health and Safety

9

Environmental Pollution

10

Water and Marine Resources

11

Biodiversity and Ecosystems

12

Resource Use, Circular Economy and Waste Management

13

Human Rights

14

Business Conduct, Bribery and Corruption

15

Value Chain

16

Social Development and Affected Communities

17

Consumers and End-Users

3. Results

18

Results


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Sustainability Strategy and Risks, Opportunities

No. There are similar activities, but they are not the exact equivalent. Yes it is available/we share the information. Not valid for our company.
Is there a risk-based approach to sustainability?
Do you identify your sustainability risks?
Do you determine strategies to mitigate sustainability risks?
Are senior management's responsibilities regarding the company's sustainability impacts and performance have been determined?
Is senior management informed about sustainability risks and opportunities?
Does the senior management's skills matrix include sustainability competencies?
Is sustainability training provided to senior management?
Are sustainability risks and opportunities included in senior management's strategic decisions?
Is the company's senior management involved in determining the targets related to material sustainability impacts?
Is there regular information sharing with the company's senior management about the impact created related to sustainability issues?
Do you have a sustainability report where sustainability risks are shared?
Is the management of sustainability risks audited through internal control audit mechanisms?
Are sustainability risks taken into account in the relevant internal functions and processes?

Sustainability Governance

Data Management and Assurance

No. There are similar activities, but they are not the exact equivalent. Yes it is available/we share the information. Not valid for our company.
Do you collect data to track ESG performance across your value chain and supply chain?
Do you collect data to track the ESG performance of your own (direct) operations?
Do you get assurance/verification for your sustainability data?

Stakeholder Relations and Management

No. There are similar activities, but they are not the exact equivalent. Yes it is available/we share the information. Not valid for our company.
Do you map your stakeholders?
Do you have a strategy for stakeholder engagement?
Do you have a strategy for your stakeholders' participation in decision-making processes?

Information on Senior Management and Remuneration Policy

We do not track it at all/no information available. We follow/work on it to a certain extent. We track/data and information are available. Not valid for our company.
Number of executive and non-executive members in senior management
Gender distribution in top management
Percentage of independent board members
No. There are similar activities, but they are not the exact equivalent. Yes it is available/we share the information. Not valid for our company.
Does senior management have sustainability-related performance targets?
Are there any incentives (bonuses, etc.) given to senior management based on the achievement of sustainability targets?
Have you determined the ratio of the impact of sustainability on senior management remuneration?

Material Sustainability Topics and Sustainability Targets

No. There are similar activities, but they are not the exact equivalent. Yes it is available/we share the information. Not valid for our company.
Do you determine sustainability matters assessed to be material?
Have you considered the principle of double materiality when determining your material sustainability matters?
Have you analyzed the positive and negative impacts of your sustainability matters assessed to be material on your stakeholders?
Have you involved your stakeholders in determining your material sustainability areas?
Have you assessed the financial impact of material sustainability issues?
Have you identified risks and opportunities regarding your material sustainability issues?
Do you have measurable targets related to your material sustainability issues?
Do you share your performance regarding the targets you set for your material sustainability issues?
Have you set a base year to track your sustainability targets?
Do you have an action plan to address impacts, risks and opportunities and achieve relevant targets?
Have you determined target-based performance indicators (KPIs) for your material sustainability issues?
Do you keep track of the operational expenses (Opex) you allocate to achieve your sustainability targets?
Do you keep track of your capital expenditures (Capex) to achieve your sustainability targets?

Material Issues

Climate Crisis

No. There are similar activities, but they are not the exact equivalent. Yes it is available/we share the information. Not valid for our company.
Transition plan for climate change adaptation
Climate change mitigation actions
Climate adaptation actions
Policies regarding greenhouse gas emissions
Policies regarding energy management
Climate crisis scenario analysis
Scenario analyzes compatible with the 1.5 °C target
Identifying and managing physical risks due to climate change
Identifying and managing transition risks due to climate change
Calculation of anticipated financial impacts due to material physical risks
Calculation of anticipated financial impacts due to material transition risks
Calculating the financial impacts of opportunities related to the climate crisis
Absolute greenhouse gas emission reduction target
Greenhouse gas emission intensity reduction target (emission/revenue ratio)
Science-Based Targets initiative (SBTi) approved target
We do not track it at all/no information available. We follow/work on it to a certain extent. We track/data and information are available. Not valid for our company.
Scope 1 greenhouse gas emissions (tCO2e)
Scope 2 location-based greenhouse gas emissions (tCO2e)
Scope 2 market-based greenhouse gas emissions (tCO2e)
Scope 3 greenhouse gas emissions (tCO2e)
Greenhouse gas emissions (tCO2e) in all categories specified in Scope 3 - category-based calculation
Decrease-increase trend in greenhouse gas emissions by years
Market-based greenhouse gas emission intensity
Location-based greenhouse gas emission intensity
Total energy consumption
Total energy consumption from fossil sources
Total energy consumption from nuclear sources
Total energy consumption from renewable sources
Renewable energy production
The amount of fossil fuel infrastructure or assets that continue to be used despite the possibility of being replaced by low-emission alternatives (locked-in GHG emissions)
Amount of carbon reduction achieved resulting from climate change mitigation projects developed in own operations
Amount of carbon reduction achieved resulting from climate change mitigation projects outside value chain financed or to be financed through any purchase of carbon credits
No, we are not. We are working on similar systems, we have pilot projects. Yes, we are involved. Not valid for our company.
Emission trading system (ETS) (carbon fee)
Internal carbon pricing

Employees, Employee Rights, Diversity and Organizational Health and Safety

No. There are similar activities, but they are not the exact equivalent. Yes it is available/we share the information. Not valid for our company.
Do you have policies to manage material impacts, risks and opportunities regarding your workforce?
Do you have human rights commitments related to own workforce?
Do you engage with your employees and employee representatives about the impact your company has on its workforce?
Do you have a strategy for your employees' participation in decision-making processes?
Are there channels for employees to raise their concerns and have them addressed?
Do you have measurable targets to reduce negative impacts and/or increase positive impacts on employees?
Do you have an action plan to manage employee impacts and achieve targets?
Do you share your performance regarding the targets you set?
We do not track it at all/no information available. We follow/work on it to a certain extent. We track/data and information are available. Not valid for our company.
Total number of employees (by gender and countries of operation)
Total or full-time equivalent number of permanent employees and their gender distribution
Total or full-time equivalent number of temporary employees and their gender distribution
Total or full-time equivalent number of non-guarantied workers and their gender distribution
Total number of employees who left their jobs
Employee turnover rate
The number of non-employees (self-employed, subcontracted workers, etc.)
Total number of employees covered by collective bargaining agreements
Gender distribution at top management level
Distribution of employees by age groups (under 30,, between 30-50 and over 50)
Percentage of employees with disabilities
Number of employees who have the right to benefit from family leave and who use family leave, and their gender distribution
Number of serious human rights issues and incidents linked to the company's own workforce
(If any) Total amount of fines, sanctions and compensation resulting from labor-related lawsuits and claims

Remuneration

We do not track it at all/no information available. We follow/work on it to a certain extent. We track/data and information are available. Not valid for our company.
Number (percentage) of employees paid adequate wage
Number (percentage) of employees paid below adequate wage
Number (percentage) of employees receiving a living wage salary
Gender pay gap
Percentage difference between the highest earner and the median wage of employees

Social Protection

No. There are similar activities, but they are not the exact equivalent. Yes it is available/we share the information. Not valid for our company.
Providing social security insurance to employees
Protection of employees' rights (wages etc.) in case they take leave due to sickness
Protection of employees with unemployment insurance
Protection of employees in case of employment injury and acquired disability
Protection of employees' rights during parental leave
Protection of employees' retirement rights
Tracking of employees who are and are not covered by social protection for each country in which the company operates

Talent Development

We do not track it at all/no information available. We follow/work on it to a certain extent. We track/data and information are available. Not valid for our company.
Percentage of employees participating in regular performance and career development reviews – by gender
Average training hours per employee – by gender

Occupational Health and Safety

We do not track it at all/no information available. We follow/work on it to a certain extent. We track/data and information are available. Not valid for our company.
Number of registered occupational disease cases
Number of days lost due to injuries and deaths due to work accidents, work-related illnesses and deaths due to work-related illnesses
Percentage of people in the workforce covered by a health and safety management system
Number of fatalities resulting from work-related illnesses and accidents (If it takes place within the company boundaries, include value chain employees.)
Number of work-related ill health cases
Number of work-related accidents

Environmental Pollution

No. There are similar activities, but they are not the exact equivalent. Yes it is available/we share the information. Not valid for our company.
Do you have policies to manage the material impacts, risks and opportunities related to environmental pollution?
Do you have measurable targets regarding environmental pollution?
Are there any actions you have implemented and/or planned to manage the effects of environmental pollution and achieve your targets?
Do you share your performance regarding your environmental pollution targets?
We do not track it at all/no information available. We follow/work on it to a certain extent. We track/data and information are available. Not valid for our company.
Air, water and soil pollution emission parameters caused by your operations (Broken down by type of source, sector, geography, regions and areas of activity)
Microplastic generated or used (mass)
Parameters on noise pollution
Information on the production, use, distribution, commercialization and import/export of substances of concern
Information on the emission of substances of concern
Information on the production, use, distribution, commercialization and import/export of substances of very high concern
Information on the emissions of substances of very high concern
Potential financial impacts of material risks and opportunities arising from pollution-related impacts

Water and Marine Resources

No. There are similar activities, but they are not the exact equivalent. Yes it is available/we share the information. Not valid for our company.
Do you have policies to manage material impacts, risks and opportunities related to water and marine resources?
Do you have measurable targets related to water and marine resources?
Have you determined an action plan to manage impacts on water and marine resources and achieve targets?
Do you share your performance regarding the targets you set?
We do not track it at all/no information available. We follow/work on it to a certain extent. We track/data and information are available. Not valid for our company.
Total water consumption (m3)
Total water consumption (m3) in water risk areas, including areas with high water stress
Total water recycled and reused (m3)
Total water stored and changes in storage (m3)
Potential financial impacts of material risks and opportunities arising from impacts related to water and marine resources

Biodiversity and Ecosystems

No. There are similar activities, but they are not the exact equivalent. Yes it is available/we share the information. Not valid for our company.
Do you have policies to manage material impacts, risks and opportunities related to biodiversity and ecosystems?
Do you have measurable targets related to biodiversity and ecosystems?
Have you determined an action plan to manage biodiversity and ecosystem impacts and achieve targets?
Do you share your performance regarding the targets you set?
Do you conduct risk analysis to determine whether the areas you operate in are high risk regarding biodiversity?