Data Strategy Briefing — August 26, 2025
Large EU groups subject to CSRD must digitally tag FY2025 sustainability statements in early 2026, leaving one quarter to close data lineage gaps and finalize ESRS-to-XBRL mappings.
Executive briefing: Directive (EU) 2022/2464 (CSRD) requires large EU undertakings already under the Non-Financial Reporting Directive to report FY2025 sustainability data using the European Single Electronic Format (ESEF) with XBRL tagging. Companies need robust data lineage, control documentation, and taxonomy mappings to submit assurance-ready reports in early 2026.
Key data checkpoints
- ESRS mapping. Align European Sustainability Reporting Standards (ESRS) disclosures with EFRAG’s digital taxonomy, ensuring each datapoint has a defined source system and owner.
- Control design. Implement internal controls over sustainability reporting (ICSR) that mirror financial reporting rigor—reconciliations, segregation of duties, and evidence retention.
- Assurance readiness. Prepare audit trails for limited assurance, including calculation workpapers, scenario assumptions, and management sign-offs.
Operational priorities
- Data integration. Consolidate emissions, workforce, and supply chain metrics into governed data warehouses or ESG platforms with traceable transformations.
- Tagging workflow. Configure ESEF-compliant authoring tools, validation engines, and inline XBRL outputs that can be reviewed by sustainability, finance, and auditors.
- Materiality refresh. Update double materiality assessments based on FY2025 developments to confirm ESRS datapoints remain relevant.
Enablement moves
- Develop dashboards that compare reported metrics with prior-year targets and science-based commitments to flag anomalies.
- Schedule dry runs with assurance providers to test digital tagging accuracy and evidence collection.
Sources
Zeph Tech integrates ESG data pipelines, control frameworks, and XBRL tagging accelerators to deliver CSRD assurance on schedule.