The CSRD Directive redefines what you must disclose about your environmental, social and corporate governance impact. Whether you fall directly within its scope or a major client is pushing requirements down the supply chain, Summum Consultoria guides you from double materiality analysis to a verifiable sustainability report.
The Corporate Sustainability Reporting Directive (CSRD) replaces the former NFRD and significantly raises the bar for transparency. Under the European Sustainability Reporting Standards (ESRS), companies must disclose verifiable information on climate, biodiversity, labour rights, ethics and corporate governance, following the principle of double materiality: how the company affects its environment and how the environment affects the company. The Omnibus I Package, whose legislative process concluded with its publication in the EU Official Journal on 26 February 2026 (Directive (EU) 2026/470), delayed by two years the deadlines for the second and third waves of obligated entities; however, large companies in the first wave have been reporting since 2025 (financial year 2024), while wave 2 companies will be required to report from 2028 onwards for financial year 2027. Spain has been processing since November 2024 the Corporate Sustainability Information Act (LIES) to transpose the directive into national law.
Most non-listed SMEs fall outside the direct scope of the CSRD, but not outside its indirect impact: large companies with a reporting obligation may pass questionnaires and requirements down to their suppliers and subcontractors through the value chain. The voluntary VSME standard (Voluntary SME Reporting Standard), published by EFRAG, gives SMEs a proportionate framework to respond to those demands with structured and auditable data, without the full burden of the ESRS. Getting ahead with an organised ESG report is today a competitive advantage in public tenders and banking relationships.
At the heart of any CSRD report lies the double materiality analysis — a strategic exercise that identifies which sustainability issues are relevant both for their real impact on people and ecosystems (impact materiality) and for the financial risk or opportunity they represent for the business (financial materiality). Summum Consultoria leads this process with a structured methodology, engages internal and external stakeholders, and produces documented reasoning that an external auditor can verify. The result is not a bureaucratic document: it is a map of the ESG risks and opportunities that matter most to your company.
We determine whether your company is subject to the CSRD directly or indirectly (value chain). We review the current state of available information, data gaps and sustainability maturity level to establish the real scope of the project.
We facilitate the process of identifying and prioritising sustainability issues through internal workshops and stakeholder consultations. We document impact and financial assessment criteria with the rigour required for external verification.
We map the data required to cover the applicable ESRS (E1 climate, S1 workforce, G1 business conduct, among others) based on materiality results. We design internal collection and traceability processes that can be repeated year after year.
We structure the sustainability report integrated into the annual report or as a standalone document, following the ESRS format. We support the pre-verification review process carried out by the external accredited auditor or verifier.
The operational detail: what we deliver as part of the work and what we keep alive afterwards.
Documented double materiality analysis
Prioritised matrix of ESG impacts, risks and opportunities, with evidence of the stakeholder consultation process and auditable scoring criteria.
Required ESRS data map
Inventory of mandatory and optional indicators based on material topics, identifying internal sources, owners and capture frequency.
Sustainability policy and ESG governance
Drafting or review of the policies that the CSRD requires to be documented: climate, human rights, business conduct, diversity in governance bodies.
Full ESG or CSRD report
Report drafted in accordance with ESRS or, for SMEs in the value chain, in accordance with the EFRAG VSME standard, ready for publication and verification.
Value chain questionnaire responses
Support to complete the ESG questionnaires that major clients or lenders pass down to their suppliers, avoiding the risk of exclusion from tenders or credit lines.
Continuous improvement roadmap
Multi-year action plan that transforms regulatory compliance into tangible operational improvements: energy efficiency, carbon footprint, working conditions and governance.
ESG reporting and CSRD touch every division of Grupo Summum: carbon footprint and environmental management systems fall within Summum Calidad, technology infrastructure and structured data within Summum Sistemas, and AI governance frameworks linked to the AI Act within Summum Consultoria.
Carbon footprint calculation and reduction (scopes 1, 2 and 3) is the central climate indicator in any CSRD report — Summum Calidad leads the measurement and verification process.
View service → consultoríaA verifiable ESG report requires reliable and traceable data; the data governance work done by Summum Consultoria is the foundation of any robust sustainability reporting process.
View service → calidadISO 20400 on sustainable procurement directly feeds the supply chain indicators that the CSRD requires reporting on the environmental and social axes.
View service →Following the Omnibus I Package (Directive (EU) 2026/470, in force since March 2026), the direct obligation is concentrated on companies with more than 1,000 employees and more than 450 million euros in turnover, with the first mandatory report covering financial year 2027 (published in 2028). Non-listed SMEs fall outside the direct scope, but may receive requirements from their major clients or lenders through the value chain. In any case, preparing now is far less costly than doing so under pressure at the last minute.
The ESRS (European Sustainability Reporting Standards) are the mandatory technical standards under the CSRD, developed by EFRAG. They cover environmental topics (E1 climate, E2 pollution, E3 water, E4 biodiversity, E5 circular economy), social topics (S1 own workforce, S2 workers in the value chain, S3 communities, S4 consumers) and corporate governance (G1 business conduct). Only those that prove material under the double materiality analysis are applicable.
Double materiality is the criterion that determines which ESG topics you must report on. It combines impact materiality (how your company affects the environment and people) with financial materiality (how sustainability factors affect the value and results of your business). It is the starting point of any CSRD report: if the analysis is flawed or lacks documentation, the auditor may object to the entire report.
No. Verification of the sustainability report is carried out by an independent, accredited external auditor or verifier. Summum Consultoria prepares all the documentation, data and report structure so that the verification process runs smoothly and without incidents. This is the same logic we apply in ISO certification projects together with Summum Calidad.
It depends on the size of the company and the level of prior maturity in sustainability data. For a mid-sized company with no reporting history, the complete process — from double materiality analysis to a report ready for verification — typically takes between six and twelve months. This is why we recommend starting well in advance of the financial year to be reported.