CSRD is the most comprehensive sustainability reporting regime ever imposed on EU companies. ESRS E1 alone requires: double materiality assessment, Scope 1/2/3 emissions across the full value chain, transition plan alignment with the Paris Agreement, internal carbon pricing disclosure where used, and assurance by an independent provider. All in machine-readable XBRL tagging.
OffGridFlow handles the emissions calculation, factor lock, approval workflow, and XBRL export. You handle the narrative disclosures, materiality assessment, and final auditor review.
What OffGridFlow produces for CSRD
- Scope 1 direct emissions by source type
- Scope 2 location-based AND market-based (both required)
- Scope 3 by all 15 GHG Protocol categories with materiality flags
- Factor snapshot locked to the reporting period for reproducibility
- Draft ESRS E1 XBRL export ready for your filing provider
- Evidence pack for limited assurance engagement
The wave-by-wave rollout
Wave 1 (EU public interest entities with >500 employees) files first. Wave 2 (large undertakings above two of three thresholds: >250 employees, >€50M revenue, >€25M balance sheet) follows. Non-EU companies with >€150M EU revenue and at least one EU subsidiary or branch are pulled in last. If any wave applies to you, the reporting year is already underway — data collection and methodology lock need to happen now, not post-year-end.
Why teams use OffGridFlow for CSRD
- Methodology is public and versioned — auditors can diff across reporting years
- Factor provenance traces to EPA, IEA, DEFRA, IPCC, and GHG Protocol
- Immutable ledger survives multi-year restatement pressure
- Self-serve onboarding means the assurance team sees the data before the audit starts