ESG – From Double Materiality Assessment to CSRD/ESRS‑Compliant Reporting

ESG is no longer just a regulatory requirement (CSRD, ESRS) – it has become a real competitive advantage in relationships with investors, banks, and clients. Companies that implement ESG consciously gain better access to financing, higher ratings in due diligence processes, and greater market trust. At Destrier, we implement ESG in a pragmatic way – from double materiality assessment, through strategy and KPIs, to ESRS‑compliant reporting and audit preparation. With us, you will meet the requirements without excessive bureaucracy and build real credibility in the market.

Our approach is based on a one‑stop shop model. In one place, we combine legal, tax, accounting, and reporting expertise to ensure the entire ESG process is coherent and efficient. You do not need to coordinate multiple providers – we design the strategy, implement processes, prepare data and reports, and train teams. We support both large capital groups and technology companies that want to comply with the CSRD while using ESG as a tool to build value. Thanks to us, your company is ready for audit, financing, and supply chain requirements.

Scope of Services

Implementing ESG in a company goes far beyond preparing a report. We help build a system that meets regulatory requirements while supporting business objectives.

We start with double materiality – an assessment that shows how your company impacts the environment and how environmental, social, and governance factors affect the company itself. On this basis, we map risks and opportunities. We then develop an ESG strategy with specific targets, KPIs, policies, and an action roadmap.

We prepare reporting in accordance with the CSRD Directive and ESRS standards – we collect data, create narrative, and perform quality control. We support supply chain management by designing surveys for contractors, ESG clauses in contracts, and supplier audits. We prepare the company for external verification of the report by building evidence registers and implementing internal controls.

Our Process

We implement ESG in stages, adapting the pace to your organisational readiness and reporting deadlines.

1. CSRD obligation screening – we verify whether and from when your company is subject to the reporting obligation.
2. Workshops and materiality assessment – we conduct double materiality assessment with the involvement of stakeholders.
3. Strategy, KPIs and data – we define targets, metrics, and data sources.
4. ESG report and audit preparation – we prepare the ESG report and compile documentation for the auditor.

Benefits

Thanks to our structured approach, you meet CSRD requirements without unnecessary bureaucracy. A transparent ESG report builds trust among investors, clients, and business partners. Being ready for assurance means external verification will not catch you off guard with documentation gaps.

Common Mistakes

Copying reports from other companies leads to a lack of alignment – the materiality assessment must reflect the specifics of your business. Missing data and evidence expose you to auditor comments and undermine the credibility of the report. Omitting the supply chain creates gaps that hinder full ESRS‑compliant reporting.