Ongoing project
Knowing the gap before you can close it: Global specialty chemicals group’s full CSRD compliance distance
The Challenge
The client needed to understand exactly where they fell short against CSRD/ESRS requirements across multiple sites, countries, and reporting teams.
Project Objectives
01
Map the complete distance between current sustainability documentation and ESRS disclosure requirements, across all material topics.
02
Identify where gaps are documentation gaps, data gaps or implementation gaps, so effort is directed at the right kind of work.
03
Deliver a sequenced roadmap from current state to CSRD-ready reporting, with workload estimates that reflect the scale of a 20-site global operation.
Nexio Projects' solutions
01
ESRS gap analysis
Full coverage of ESRS disclosure requirements across all material topics: E1 to E5 (environmental standards), S1 to S4 (social standards) and G1 (governance). Each disclosure requirement assessed against current documentation and practice, with gap type and workload classified.
02
Topic-level disclosure mapping
Existing policies, targets, metrics, actions and reporting reviewed against ESRS criteria per topic. Specific areas including Air Pollution (ESRS E2), Resource Use and Circular Economy (ESRS E5) and Water (ESRS E3) assessed in detail. Missing elements specified with clear descriptions.
03
IRO management review
Impact, Risk and Opportunity documentation reviewed for upstream and downstream value chain coverage. Gaps in value chain engagement identified as a priority disclosure area for the first CSRD report.
04
Prioritised CSRD roadmap
All identified gaps classified by type and anticipated workload. A sequenced action plan built to close the most critical disclosure gaps in time for the 2025 data year and first CSRD report, with the roadmap continuing to guide implementation as it proceeds.
Key Outcomes
The client has a sustainability programme that continues to cater for ongoing CSRD implementation needs, with the gap analysis serving as the foundation for a multi-year disclosure build-out across all 20 sites.
Complete CSRD disclosure gap map delivered
Every material ESRS disclosure requirement assessed for a 20-site, 11-country operation. Gap type classified: documentation gaps, data gaps and implementation gaps mapped per topic.
Prioritised roadmap confirmed
Gaps sequenced by workload and disclosure priority. High-effort gaps (Air Pollution E2, Resource Use E5, IRO value chain documentation) identified with specific actions. A realistic, structured path from current state to first CSRD report.
Multi-site complexity addressed
The Gap Report was designed for a global operation, not a model single-site business. Site-level and HQ-level disclosure requirements mapped separately, with coordination requirements called out explicitly.
ESRS foundation in place
The gap analysis establishes a baseline the business can measure against as implementation proceeds. Year-on-year progress becomes trackable. First CSRD report for the 2025 data year is on a structured path. The programme to close the remaining gaps is already underway.
