The starting point
Why ESG reporting is becoming a compliance imperative.
The CSRD requires thousands of companies to produce structured sustainability reports, based on clear standards, machine-readable formats and mandatory assurance.
REGULATION
CSRD & ESRS as a binding framework
The Corporate Sustainability Reporting Directive defines what ESG information companies must report. The European Sustainability Reporting Standards set out the detailed reporting requirements across environmental, social and governance topics, based on hundreds of structured data points.
Data challenge
Fragmented data, high effort
ESG data is distributed across departments, locations and systems. Manual collection using spreadsheets is error-prone, not audit-ready and does not scale with growing requirements.
two worlds
ESG and finance operate in silos.
Sustainability affects financial performance, and financial planning depends on ESG data. Without integration, the connection remains manual and inefficient.
TECHNICAL CHALLENGE
XBRL and the EU Taxonomy are complex.
Preparing machine-readable XBRL reports and EU Taxonomy disclosures requires specialist expertise that many organisations need to procure externally at considerable expense.
the solution
ESG and finance finally come together on one platform.
bdg ONE | ESG and bdg ONE | Finance run on a unified platform, eliminating system breaks, duplicate inputs and disconnects between sustainability and financial data.
The CSRD data model connects ESRS KPIs, CO₂ conversion factors, Double Materiality Assessment and XBRL tagging into an end-to-end reporting cycle from raw data to fully machine-readable reporting.
Key terms
- CSRD — Corporate Sustainability Reporting Directive
- ESRS — European Sustainability Reporting Standards
- EFRAG — European Financial Reporting Advisory Group
- XBRL — Extensible Business Reporting Language
- Scope 1/2/3 — direct, indirect and value chain emissions
- Double Materiality — financial and impact materiality
bdg ONE | ESG ensures all terms and requirements are structured and covered within the platform, eliminating the need for external glossaries.
bdg ONE | ESG overview
What bdg ONE | ESG covers.
Core-Modul
ESG Core – Data Model & Foundation & Basic Structure
A central CSRD-compliant data model with ESRS KPIs embedded as the foundation for sustainability reporting. Pre-configured in line with the European Sustainability Reporting Standards, it provides a structured framework for capturing, managing and reporting ESG data.
- CSRD-compliant data model with ESRS KPIs
- Structured across Environmental, Social and Governance dimensions
- Pre-configured calculation logic
- Extendable to additional reporting frameworks (z. B. GRI)
- User and access management
- Audit trail and versioning
Data structure
CSRD-data model
A full CSRD-based data model with pre-structured ESRS data points, configurable to the company’s materiality assessment results.
- ESRS-compliant KPI structure
- CSRD ID-based metrics
- Adaptable to the Double Materiality assessment outcome
- Support for multiple reporting periods
- Integration with financial data
- Extendable to other frameworks
Data Collection
Input Templates
Pre-configured data entry templates for decentralised data collection, structured by Scope 1, 2 and 3 emissions as well as social and governance data points. Includes workflow and validation capabilities.
- Area-specific pre-configured templates.
- Scope 1, 2 and 3 emissions tracking
- Social KPIs (Headcount, Diversity, etc.)
- Governance Data Points
- Template-based workflow approvals
- Bulk data upload and file import
Calculation module
Conversion Factors (EFRAG)
Integrated EFRAG conversion factors enabling automatic conversion of consumption and activity data into CO₂ equivalents, without the need for manual reference to conversion tables.
- EFRAG Integrated conversion factors
- Automated CO₂-equivalent calculation
- Scope 1, 2 and 3 coverage
- Configurable by energy source
- Adaptable to new EFRAG releases
- Reduces external conversion provider costs
Reporting
ESG-Dashboards
Pre-configured dashboards covering greenhouse gas emissions, social KPIs and governance metrics, with actual vs target comparisons, trend analysis over time and built-in narrative reporting components.
- GHG dashboard (Scope 1, 2 and 3)
- Social-KPI-Dashboard
- Governance-Dashboard
- Actual vs target comparison and variance analysis
- Narrative and data integration in reporting
- Export for external stakeholders
Compliance
XBRL Tagging
Machine-readable ESG data preparation compliant with the XBRL standard (Extensible Business Reporting Language), integrated directly into the solution and eliminating the need for external XBRL specialists.
- EU Taxonomy-aligned XBRL tagging
- EFRAG XBRL-Taxonomie integriert
- Structured machine-readable output
- Reduces reliance on external tagging service providers
- Adaptable to taxonomy changes
- Audit-ready export
MATERIALITY
Double Materiality Assessment
A structured assessment template for conducting the legally required double materiality assessment, including scoring, commenting and fully traceable documentation.
- Materiality matrix (impact and financial)
- Scoring functionality for each sustainability topic
- Commenting and justification capabilities
- Audit-ready documentation for auditors
- Derivation of relevant ESRS data points
- Workflow for approval of the assessment
Export
EU Taxonomy Export
Seamless export of ESG data in EU Taxonomy format to support classification of sustainable economic activities under the EU Taxonomy Regulation.
- EU Taxonomy-compliant export
- Classification of sustainable activities
- CSRD reporting alignment
- Adaptable to taxonomy updates
- Integrated into year-end closing processes
- Audit-proof versioning
Customer value
What bdg ONE | ESG enables.
Developed from over 500 CPM projects and refined with ESG expertise from sustainability specialists.
Finance and ESG in a single tool
ESG initiatives have financial implications and vice versa. bdg ONE | ESG shares the platform with bdg ONE | Finance: the same database, no data disconnects.
Fast implementation thanks to a best-practice model
The pre-configured CSRD data model with ESRS KPIs means: no fundamental discussions about structure. Configure rather than build.
Conversion factors included
EFRAG conversion factors for CO₂ equivalents are directly integrated. Energy and consumption data are automatically converted into greenhouse gas emissions.
Save on XBRL costs
XBRL tagging in accordance with the EU taxonomy is included in the solution. External specialists for machine-readable processing are no longer required.
Flexible adaptability
KPI structures, taxonomy updates and conversion rates can be adjusted throughout the project lifecycle, without the need for re-implementation when new EU requirements come into force.
Audit-ready right from the start
Full traceability of data entries, workflow approvals and versioning — the database is designed to be audit-proof right from the start.
Implementation
Structured implementation. Accelerated reporting.
01
Scope & Data model
Set up the CSRD data model, select relevant ESRS data points based on the double materiality assessment, and identify data sources.
02
Data collection
Configure input templates for each area (Environmental, Social and Governance), integrate conversion factors, and enable workflows for decentralised data collection.
03
Analysis & Reporting
Enable dashboards for greenhouse gas emissions, social and governance metrics, configure actual vs target analysis, and integrate finance systems to support initiative planning.
04
Export & Compliance
Set up EU Taxonomy-aligned XBRL tagging, enable EU Taxonomy export, and implement audit trail and versioning.
Powered by the bdg ONE ecosystem
ESG is fully integrated into the whole, not treated as a standalone silo.
bdg ONE | ESG operates on a shared platform with Finance, People and Energy, unifying sustainability and financial data.
Finance Data
bdg ONE | Finance
ESG initiatives are fully integrated into P&L and cash flow planning, eliminating any separation between sustainability and finance systems.
People data
bdg ONE | People
Social KPIs including employee turnover, diversity metrics and working hours are fed directly from People planning into ESG reporting.
Energy data
bdg ONE | Energy
Consumption data from energy planning — electricity, gas and heat — is automatically fed into the ESG data model as a source for Scope 1 and 2 emissions.
Offering model
Solution Fix. Custom. Retainer.
A three-tier model with transparent, predictable costs from implementation through to ongoing operations.
Layer 1 — Solution Fix
Fixed-price implementation
Pre-configured solution, defined scope, predictable budget.
- CSRD data model & configuration (fixed price)
- Input templates, conversion factors and workflows
- Double materiality assessment setup
- Integrated XBRL tagging and EU Taxonomy export
Layer 2 — Custom Extensions
Time & Material
Custom extensions beyond the standard scope are priced based on effort.
- Extendable to additional reporting frameworks (GRI, TCFD, ESRS updates)
- Custom dashboards and sustainability reports
- Integration of external data sources and APIs
- Extensions for taxonomy revisions
Layer 3 — Retainer
Ongoing operations
Stability, continuous development and support – fully secured.
- Continuity – KPI maintenance, data points and reporting cycles
- Innovation – ESRS updates and new EU requirements
- Proactive performance monitoring
- SLA tiers: Bronze / Silver / Gold as required
Starting at approx. €3,000 per year.
FAQs
The questions companies really ask about CSRD.
Does the CSRD apply to us, and from when?
Yes, if your company meets at least two of the following three criteria: more than 250 employees, more than €50 million in annual turnover, or more than €25 million in total assets. Companies already subject to the NFRD are required to report from the 2024 reporting year. Other large companies are required to report from 2025, while listed SMEs are expected to fall within scope from 2026. Non-EU companies with subsidiaries in the EU may also be affected.
What does it cost to implement a CSRD reporting solution?
bdg ONE | ESG is implemented as a fixed-price solution. The standard scope includes the CSRD data model, input templates, conversion factors, double materiality assessment, XBRL tagging and EU Taxonomy export.
Custom extensions, such as additional reporting frameworks (e.g. GRI), integrations with external data sources or further platform enhancements, are scoped and priced on a time and materials basis.
Pricing is available on request, as the final scope depends on the company’s structure, reporting requirements and implementation complexity.
What is a double materiality assessment, and how do we conduct one?
A double materiality assessment is a core requirement of the CSRD. It evaluates sustainability topics from two perspectives: their impact on people and the environment (impact materiality) and their financial relevance to the company (financial materiality).
bdg ONE | ESG provides a structured assessment framework with scoring, commenting and approval workflows. Sustainability topics are assessed, documented and prioritised in a transparent and auditable manner. Based on the results, the solution automatically identifies the relevant ESRS data points and reporting requirements.
Do we need external specialists for XBRL tagging?
Not with bdg ONE | ESG. XBRL tagging in line with the EU Taxonomy and the EFRAG XBRL taxonomy is integrated into the solution, enabling you to generate machine-readable, audit-ready outputs directly from the system. This typically reduces significant costs associated with external XBRL service providers and eliminates a manual source of error shortly before the submission deadline.
