There is no published CSRD report to point to yet — nobody is under an obligation to publish one. What does exist: organisations setting up their ESRS tagging in Taxxor DM now, alongside the reporting they already do, so the process stands before the obligation lands. That is exactly when setting up is cheap: no deadline, on figures that have already been through the audit.
CSRD & ESRS sustainability statement
Report sustainability like the financials
Following the Omnibus revision (Directive (EU) 2026/470), CSRD applies to companies with more than 1,000 employees and net turnover above €450 million. Taxxor Disclosure Manager produces the sustainability statement under the ESRS with XBRL tagging, as a standalone report or integrated into the financial annual report.
- ESRS sustainability statement
- ESRS XBRL tagging
- Limited assurance
What CSRD requires after the Omnibus revision
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Scope
CSRD, as amended by Directive (EU) 2026/470, applies to companies with more than 1,000 employees and net turnover above €450 million.
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First reports
companies already reporting since financial year 2024 continue without interruption. Newly obliged large companies start over financial year 2027, EU subsidiaries and branches of qualifying non-EU groups over financial year 2028.
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Sustainability statement
prepared under the ESRS, as part of the management report.
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ESRS XBRL tagging
the directive provides for digital tagging of the sustainability statement using the ESRS XBRL taxonomy, once the accompanying technical standard applies.
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Assurance
the sustainability statement is subject to auditor assurance, at a limited level (limited assurance).
Below the thresholds the reporting obligation lapses from financial year 2027 at the latest; voluntary reporting — for instance under the voluntary VSME standard — remains possible.
How Taxxor solves this
- A standalone sustainability report or integrated into the financial annual report — financial figures and sustainability data on one platform, so both reports show the same numbers by construction.
- ESRS XBRL tagging inside the platform itself — including text tagging (block tagging) of policy, target and disclosure narratives, not just figures.
- Sustainability data drawn directly from source systems (SAP S/4HANA, SAP BW, LucaNet, Excel, custom connectors) — not a spreadsheet re-uploaded every cycle.
- Full data lineage, change tracking and audit trail — during assurance, the auditor sees where every figure and every statement comes from.
- The same source material delivers the report in the brand style: a print-ready PDF for the printer, a PDF for online publication, MS Word and MS Excel — alongside the XBRL/iXBRL output.
- Validation built in — every package is checked against the XBRL validation rules before publication.
Ready for what comes next
- Taxonomy-agnostic: the ESRS are still being simplified and the taxonomy keeps evolving — loading a new version does not mean new software.
- Teams already reporting ESEF or SBR with Taxxor DM add sustainability on the same platform — no second tool, no second source.
Experience it, then decide
- See it working in a demo — with the ESRS taxonomy.
- Set up together: map data points, transfer the brand style.
- Write, tag and publish.