What CSRD and ESRS Actually Require (And Why Most Tools Fall Short)

The compliance requirement nobody budgeted for

CSRD and ESRS turned climate disclosure from a voluntary nice-to-have into a filing requirement with real deadlines, for companies that have never had to do this before. Most existing options are either generic spreadsheets or six-figure consulting engagements -- almost nothing is built for the mid-market company that genuinely just needs to file correctly.

What a real disclosure actually needs

TCFD's 11 recommended disclosures -- governance, strategy, risk management, metrics and targets -- became the structural backbone ESRS E1 and IFRS S2 both inherited. A disclosure that's just a Scope 1/2/3 number without the governance and strategy narrative around it is answering one question out of eleven.

ValQ Carbon builds both halves in the same place: the full emissions inventory and the disclosure narrative regulators actually ask for.