Capabilities

CSRD Readiness Assessment

A CSRD readiness assessment answers three questions in order: are you in scope, what does the standard require of you, and how far is that from what you can produce today. Get those three right and everything downstream, the data work, the systems, the assurance, follows sensibly. Skip them and you.

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PEF Consulting Partners helps organisations establish whether and when CSRD applies to them and what to do about it, on the current post Omnibus scope rather than the headlines. Start with our free CSRD applicability checker for an immediate answer.

We run readiness assessments as an independent exercise. We do not sell the software or the assurance, so there is no incentive to make the gap look larger or smaller than it is.

What the assessment covers

Scope confirmation

Since the EU Omnibus package, CSRD applies only to undertakings above 1,000 employees and €450 million turnover, with a separate route for large non EU parents with significant EU revenue. We confirm your position entity by entity, in writing, with the figures and reasoning shown. For many groups this stage alone changes the plan, because they are no longer in scope, or a subsidiary is when the parent is not.

Gap analysis against the standard

Datapoint by datapoint against the European Sustainability Reporting Standards that apply to you. What you can report today, what needs a new data source, what needs a new process, and what needs a system. We produce this as a register you can actually work from, not a narrative.

Data and controls review

Where your sustainability data currently lives, who owns it, and whether it is produced with enough control to be assured. Assurance is the part organisations underestimate most, so we look at it first rather than last.

Costed roadmap

A sequenced plan to your reporting deadline, with owners, effort and the decisions that need to be made along the way. Realistic about the fact that the longest lead items are data and controls, not disclosure drafting.

Who this is for

Frequently asked questions

How long does a readiness assessment take?

For a mid sized group, two to four weeks depending on how quickly we can access data owners. Complex international groups take longer, mostly because scope confirmation involves more entities.

Do we need this if we think we are out of scope after the Omnibus?

A short scoping confirmation is still worth having in writing, because the conclusion needs to be defensible and revisited annually. It is a smaller piece of work than a full readiness assessment.

What do we get at the end?

A written scope position, a gap register against the applicable standards, a data and controls assessment, and a costed, sequenced roadmap.

Related

See double materiality assessment, assurance readiness and our note on whether your company is still in scope. Or get in touch.

HOW WE WORKA controlled path from goal to benefit1UnderstandYour goals, systems and risks2ShapeThe approach and business case3MobiliseThe team and operating model4DeliverControlled, governed delivery5AssureIndependent quality and control6RealiseStabilised, savings secured

Facing this challenge?

We bring senior people who have delivered exactly this at scale. Honest advice, and accountability for the outcome.

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