Sustainability Data Lakehouse
CSRD, ESRS & EU Taxonomy Compliance
Navigate Europe's comprehensive sustainability disclosure regime. From CSRD reporting to ESRS standards, EU Taxonomy alignment, and CSDDD due diligence — one platform for complete European compliance.
The European Sustainability Landscape
The EU's sustainability reporting regime has evolved significantly. The Omnibus simplification package has reshaped requirements — but complexity remains high for in-scope companies and their value chains.
Corporate Sustainability Reporting Directive
Mandatory sustainability reporting for large EU companies (>1,000 employees, >€450M turnover). Double materiality assessment required. Wave 1 companies reporting since 2025.
European Sustainability Reporting Standards
Simplified standards reducing mandatory datapoints by 61%. Covers environment, social, and governance topics. Materiality-based approach for all topical disclosures.
Classification of Sustainable Activities
Framework for determining which economic activities qualify as environmentally sustainable. Required disclosure of Taxonomy-aligned revenue, CapEx, and OpEx.
Corporate Sustainability Due Diligence Directive
Mandatory human rights and environmental due diligence across value chains. Affects large EU companies and non-EU companies with significant EU presence.
Complete European Compliance Infrastructure
Earthonomy SDL™ provides the data architecture European organizations need to meet comprehensive disclosure requirements while building genuine sustainability capability.
ESRS-Ready Data Architecture
Unified data lakehouse supporting all ESRS topical standards. Double materiality assessment integration. Automated datapoint mapping and gap analysis.
EU Taxonomy Alignment
Systematic assessment of economic activities against Taxonomy criteria. Automated calculation of Taxonomy-aligned KPIs. Technical screening criteria verification.
Value Chain Due Diligence
CSDDD-ready supplier assessment and monitoring. Human rights and environmental risk identification. Adverse impact documentation and remediation tracking.
Assurance-Ready Reporting
Generate CSRD-compliant sustainability statements. Audit trail for all disclosed data. Integration with assurance provider workflows.
Understanding the Omnibus Changes
The December 2025 Omnibus agreement significantly narrowed CSRD scope — companies must now exceed both 1,000 employees AND €450M turnover. This reduces mandatory reporters by approximately 80%.
However, complexity remains high. In-scope companies face double materiality requirements, value chain disclosures, and limited assurance obligations. Non-EU companies with EU subsidiaries or branches generating €200M+ turnover remain captured.
Simplified ESRS reduces mandatory datapoints by 61% (from ~1,100 to ~430) while maintaining comprehensive sustainability coverage.
Non-EU Companies
Non-EU parent groups must report where EU net turnover exceeds €450M and they have an EU subsidiary or branch generating at least €200M turnover. Full group-level sustainability reporting required.