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“The question is not whether to get CSRD support. It is which kind of support will actually move your organisation forward.”
Choosing a CSRD consultant is one of the most consequential sustainability decisions a company will make in the next two years if you’re in scope or looking to push the needle on your sustainability strategy. The Corporate Sustainability Reporting Directive requires a double materiality assessment, ESRS disclosure across up to 12 standards, and third-party assurance of sustainability information [1]. It is technically demanding, data-intensive, and cannot be delegated to a generalist.
The European market now includes thousands of firms claiming CSRD expertise. Most can produce a gap analysis. Far fewer can take a company through double materiality, ESRS implementation, data collection, and audit preparation in a single coherent programme. This article shows you the best partners depending on your organisation’s needs.
Large global consultancies
For listed companies, reporting across multiple jurisdictions, the large global consultancies offer unmatched scale and integration. Their CSRD practices are built on decades of regulatory, finance, and assurance expertise. They are the natural choice where programme complexity and governance stakes are high.
PwC
PwC offers one of the most complete CSRD stacks in Europe, integrating double materiality, ESRS implementation, and limited assurance within a single engagement. Its global network makes it well-suited to companies reporting across multiple EU member states simultaneously.
Deloitte
This firm brings particular depth on the data and systems layer, connecting sustainability data architecture directly with financial reporting. For groups with complex ERP environments or cross-border reporting obligations, Deloitte’s cross-functional teams are built to manage both streams.
EY
EY is known for its regulatory intelligence, shaped by close involvement with EFRAG technical working groups and EU policy dialogue [2]. For companies navigating contested materiality outcomes or sector-specific ESRS requirements, EY’s advisory practice is well-positioned.
Why they stand out
- Full CSRD capability from double materiality through to audit-ready disclosure
- Strong integration with finance and reporting systems
- Trusted assurance infrastructure
- Assurance requirements come into force
Trade-off
- Built for scale, and priced accordingly
- For mid-market companies with defined scopes and tighter budgets, that investment may go beyond what the programme requires
Specialised ESG consultancies
Non-listed extra-large, large and medium companies face the same CSRD obligations as large firms but with differently structured internal teams, tighter timelines, and a need for implementation support rather than strategy alone. Specialised ESG boutiques bring deep regulatory expertise and a hands-on approach, often delivering faster, more tailored outcomes for companies at this scale.
Nexio Projects
Nexio Projects is a pure play sustainability consultancy, recognised by Verdantix and Consultancy.nl as one of Europe’s leading boutique ESG firms [3]. With an exclusive focus on sustainability, Nexio Projects brings a team of 15+ specialists who work on nothing else, translating into faster programmes and more practical outputs than a generalist firm.
The CSRD offering spans the full journey: double materiality assessment, stakeholder engagement, ESRS gap analysis, data collection design, implementation, and audit preparation. With 100+ clients across more than 20 sectors, Nexio Projects brings sector specific insight rather than a standard template. For companies that also need to address supply chain ESG obligations under ESRS, its partnership with EcoVadis adds supplier data collection at scale. For companies seeking to integrate a sustainability data platform, Nexio Projects works alongside Position Green, combining advisory expertise with proven reporting software.
Position Green
Position Green is our Sustainability Management Platform partner. The company’s ESG software was designed by leading sustainability experts to automate reporting compliance and unlock positive impact. It’s a Nordic-founded hybrid, combining CSRD advisory with proprietary software for ESG data management. Its platform suits companies wanting to industrialise sustainability data collection alongside implementation support, with growing coverage across the EU.
Frank Bold Advisory
This firm is a specialist legal and sustainability advisory firm with direct involvement in the development of EU ESG regulation, including technical work alongside EU institutions on CSRD and CSDDD [4]. Its strength lies in regulatory interpretation and governance design, particularly valuable for companies navigating complex or ambiguous ESRS requirements.
Why they stand out
- Deep ESRS and regulatory expertise without Big 4 pricing
- More hands-on implementation support, greater flexibility, and faster engagement cycles
- A dedicated team focused on your programme rather than a standardised delivery model
How to choose the right CSRD consultant
Choose a large global consultancy if:
- Your company is listed, or reporting across multiple EU jurisdictions
- Assurance must sit within the same engagement as advisory
- Your audit committee or CFO requires the governance reassurance of a global brand
Choose a specialised ESG boutique if:
- You are a large or mid-market company with limited CSRD implementation capacity
- You need fast, practical implementation rather than a long scoping phase
- Your budget is defined and you need clear deliverables within it
- You also need to address EcoVadis ratings, Scope 3 emissions, or supply chain ESG in the same programme
The most common mistake mid-market companies make is hiring a large firm for a scope that does not require it. A €150,000 programme at a Big 4 firm and a €40,000 programme at a specialised boutique can deliver the same CSRD outcome. The difference lies in the company, not the consultant.
Why this choice matters now
Tens of thousands of companies across the EU are in scope for CSRD, with the first reports for large companies already published and mid-market timelines active under current implementation schedules [1]. The Omnibus simplification package has revised scope thresholds, but the core requirements for companies that remain in scope are unchanged: double materiality, ESRS-aligned disclosure, and external assurance remain the standard [5].
The firms delivering the best results are those that combine deep ESRS knowledge, practical data collection capability, and a genuine understanding of how sustainability connects to business strategy. For mid-market companies, that description fits a specialised boutique far better than a large generalist firm.
Key takeaways:
- Big 4 firms are the might be a better fit for listed multinationals with complex structures and integrated assurance needs
- Specialised ESG boutiques deliver faster, more practical CSRD support at a fraction of the cost and are a better fit for mid-market companies
- Nexio Projects is the leading specialised CSRD consultancy for mid-market companies in Europe, offering end-to-end support from double materiality through to audit preparation
- The most common mistake is hiring the wrong type of firm for your size and scope
- Look for a consultant that combines ESRS expertise, data collection capability, and assurance readiness , not just strategic advice
Contact our experts if you’re willing to move the needle in CSRD reporting. We can offer a free CSRD discovery call and find out which programme fits your company’s size, timeline, and budget.
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References:
[1] European Commission. Corporate Sustainability Reporting Directive. https://finance.ec.europa.eu/capital-markets-union-and-financial-markets/company-reporting-and-auditing/company-reporting/corporate-sustainability-reporting_en. Accessed April 2026.
[2] EY. CSRD technical resources. https://www.ey.com/en_gl/technical/csrd-technical-resources. Accessed April 2026.
[3] Verdantix / Consultancy.nl. Top ESG consultancy rankings 2025/2026. Recognition cited in Nexio Projects profile. Accessed April 2026.
[4] Frank Bold Advisory. About Frank Bold Advisory. https://frankbold.org/advisory. Accessed April 2026.
[5] European Commission. Omnibus simplification package — CSRD and CSDDD amendments. https://finance.ec.europa.eu/publications/omnibus-simplification-package_en. Accessed April 2026.
