Find the CSRD consultant your report needs

What does a CSRD consultant do?

Four things, roughly in this order:

• Scopewhether you have to report, and from which financial year
• Double materialitydeciding what belongs in the report at all
• Data mappingevery required ESRS datapoint given an owner
• Draftingdisclosures written to survive limited assurance

How much does CSRD consulting cost?

It scales with company size. Typical first-cycle ranges:

• Consultant day rate€800–€3,500
• Smaller company, full implementation€25,000–€75,000
• Mid-market (€50M–€500M revenue)€50,000–€150,000
• Large group€150,000–€500,000+
• Double materiality assessment alone€10,000–€50,000

When does my company have to report under CSRD?

It depends on your wave. After the Omnibus delay:

• Wave 1 (public-interest entities, 500+ staff)already reported, FY 2024
• Wave 2 (other large companies)FY 2027, filed in 2028
• Wave 3 (listed SMEs)voluntary VSME standard instead
• Wave 4 (non-EU, €150M+ EU turnover)FY 2028

What is double materiality?

Two questions asked about every sustainability topic:

• Impact materialityhow your company affects people and the environment
• Financial materialityhow the topic creates risk and opportunity for you

A topic is material if it clears your threshold on either one. It does not need both.

Should I hire an independent consultant or a Big Four firm?

Both deliver. The trade-off is price against reach:

• Big Four2–5× the cost, teams deployable across many countries at once
• Independentsenior attention throughout, rather than a partner at the pitch

If your auditor is a Big Four firm, independence rules may bar them from advising you anyway.