The revised ESRS have been adopted. We automate your double materiality assessment and your data collection. No months of chasing data, no spreadsheets.
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Four facts to understand the new landscape, and why 2026 is the year to get ready.
The European Commission approves the revised ESRS
What it means for youThe final text is out. You can prepare without waiting for further changes.
Fewer mandatory datapoints in the revised text
What it means for youThe report gets shorter, but what remains are the hardest metrics to measure.
The first reporting year begins
What it means for youData for 2027 has to be captured from day one. It cannot be rebuilt afterwards.
The first report under the revised ESRS is published
What it means for youBased on 2027 data and verified by a third party (limited assurance).
The revised ESRS remove more than 60% of mandatory datapoints and more than 70% of the total. But the cut counts boxes, not effort: the narrative went (cheap to write), the metrics stayed (costly to capture).
The report gets shorter. Capturing the data does not. Double materiality, traceability and limited assurance remain intact: what you save in pages, you still spend on data architecture.
The 18 months between certainty and the first reportable datapoint. And why 2026 is your working window.
The European Commission adopts the delegated act with the revised ESRS.
Scrutiny period for the European Parliament and the Council (2 months, extendable by another 2). You are here.
Expected publication in the Official Journal of the EU if there are no objections. The revised ESRS enter into force.
FY2027 begins. Every sustainability datapoint generated this year has to be recorded. The baseline cannot be built retroactively.
Publication of the first CSRD report under the revised ESRS, on FY2027 data.
Every month you postpone preparation is a month of reporting with gaps. The base year, the organizational boundary, the emission factors and the collection processes must be up and running on 1 January 2027, when the capture of reportable data begins.
Four situations after Omnibus I. Find yours and see what you need to do before January 2027.
Large public-interest entities with more than 500 employees that published their first report in 2025, on FY2024 data.
Still in scope. The revised ESRS apply from FY2027, with the option of early application in FY2026.
Adapt your process to the revised text and decide whether to opt for early application.
A company with more than 1,000 employees and more than €450M in turnover under the Omnibus I thresholds.
Yes, directly. First report in 2028 on FY2027 data.
Close your double materiality, data architecture and supplier contracts during 2026. January 2027 is the starting line.
You are below the Omnibus I thresholds, but your CSRD customers, investors and banks already ask for data structured along ESRS lines.
Aligning your voluntary sustainability report with the ESRS keeps you consistent with customers, strengthens your position with investors and leaves you one step away from the European standard.
We structure your report along ESRS lines and activate VSME so you answer questionnaires in a single language. One effort, several frameworks.
A company below the thresholds but within the value chain of a company in scope.
Not directly. You receive ESG questionnaires from your in-scope customers for their CSRD report.
Report under VSME to answer once and reuse it with all your customers.
All four cases have a working window in 2026. The difference is when you need to be operational: January 2027 if you are in scope, right now if you already receive customer questionnaires.
One person signs the report, but many people ask for the data. And it almost always gets stuck in the same place: knowing what is measured, who measured it and with what evidence.
Every ESRS datapoint appears with its type, its status (not available, in progress, measured), why it is required (ESRS or your materiality) and how many subsidiaries have answered it. Open it to see its evidence, its owner and the answer that will go into the report.
Upload your sustainability report, annual accounts or policies and Leia proposes an answer for each datapoint, with the exact page it comes from. For each proposal it shows what the standard requires and what is missing from your documents. You confirm, edit or discard, one by one or in bulk, and only what you confirm goes into Data to report.
Several people edit the same report at once. Comment on a paragraph, mention whoever owns the data and resolve the thread when it is ready. The outline shows which sections are validated and every version is saved.
We are neither a consultancy nor an auditor: we are the platform that centralizes your data and gets it ready for limited assurance. Plus a specialist dedicated to your project.
We identify your material topics, both impact and financial, using the ESRS framework. You get a documented assessment, ready to defend before your assurance provider.
Double materiality guide DeliverableA documented double materiality assessmentWe connect your ERP, HR, procurement and facilities in a single database. AI collects every datapoint, matches it with its evidence and flags what is missing.
DeliverableYour sources connected, every datapoint with its evidenceEvery datapoint is linked to its ESRS requirement, its source and its methodology. A complete trail that arrives ready for limited assurance, with nothing rebuilt at the last minute.
DeliverableEvery datapoint linked to its ESRS requirementThe same information feeds all your reports. Report once and reuse it for CSRD or VSME. Or to answer customers, banks and investors, even if you are no longer in scope.
DeliverableCSRD and VSME reports from the same baseThe Corporate Sustainability Reporting Directive (CSRD) requires large EU companies and listed SMEs to report on sustainability using ESRS standards. It applies progressively from 2024 to 2028 based on company size and listing status.
Dcycle provides a guided workflow that walks your team through impact and financial materiality mapping for every ESRS topic, including stakeholder input, scoring, and threshold analysis to determine which topics are material to your organisation.
Yes. Dcycle exports your full CSRD report in ESEF-compliant XBRL format, along with PDF versions for your board and a complete evidence pack for auditors, all generated from the same underlying data.
In 30 minutes we look at your case: which datapoints apply to you, which ones you already have and how to close the report with your team and your subsidiaries.
