Use case · CSRD
CSRD is not a reporting exercise. It is an assurance exercise.
The disclosure has to be capable of being audited, which means every figure needs a traceable path back to source. Sustainify AI governs emissions, waste, water, health and safety and social value in one dataset, and drafts the narrative from it.
What Sustainify AI delivers
Double materiality support at entity and asset level
Disclosure narratives drafted by Living AI from governed data, human reviewed and scope accurate
Waste, water, health and safety and social value governed in the same dataset as emissions
Full assurance lineage on every disclosed figure
Change history and period locking across the reporting boundary.
- CSRD
- ESRS
- SFDR
- GHG Protocol
- ISO 14064
Questions
CSRD, answered
What does double materiality actually require?
Assessing both how sustainability matters affect the business and how the business affects people and the environment, and disclosing on the topics material under either lens. It is two assessments, and the second is the one most organisations have no existing process for.
Does CSRD require assurance?
Yes. Sustainability reporting under CSRD is subject to assurance, beginning at limited assurance. That is the practical difference from voluntary reporting: the disclosure has to be capable of being tested by somebody who was not involved in producing it.
What does assurance-ready actually mean for the data?
That every disclosed figure can be traced back to the entries behind it, the factor version that priced it, the source it arrived from, and what the calculation excluded. If any of those four cannot be produced on request, the figure is not assurance-ready however accurate it happens to be.
Can the narrative be drafted from the data?
Sustainify AI drafts disclosure narrative from the governed dataset, with the figures cited to their lineage. It is a first draft for a human to edit and sign, not a submission: nothing here removes the requirement for somebody to take responsibility for what is filed.
How does this affect a UK company?
UK companies are in scope where they have qualifying EU operations or a qualifying EU parent or subsidiary, and many UK real estate groups are in scope through EU-held assets rather than through the UK entity itself. Scope is a question for your advisers; the data preparation is the same either way.