Regulation
CSRD Whitepaper · ESRS 12 standards & double materiality in practice
An end-to-end disclosure guide from double-materiality assessment to value-chain data and third-party assurance.
34 pagesUpdated 2026.03Bilingual
AMT · Regulation
CSRD Whitepaper · ESRS 12 standards & double materiality in practice
Green-Compliance Whitepaper
Abstract
This whitepaper explains CSRD applicability thresholds, the structure of the 12 ESRS standards and the double-materiality methodology, focusing on value-chain data collection, digital tagging (XHTML/ESEF) and third-party assurance. Aimed at Chinese suppliers pulled into value-chain disclosure and firms meeting the non-EU group threshold, with a double-materiality matrix template and ESRS datapoint mapping examples.
Table of Contents
- 1Applicability thresholds & timeline
- 2The 12 ESRS standards at a glance
- 3Double-materiality assessment method
- 4Value-chain data collection
- 5XHTML/ESEF digital tagging
- 6Preparing for assurance
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