CSRD Software Comparison 2026: The Best Tools for Sustainability Reporting

What is CSRD software?

CSRD software is a specialized application that helps companies meet the reporting requirements of the Corporate Sustainability Reporting Directive (CSRD) and the associated European Sustainability Reporting Standards (ESRS). It structures the collection of ESG data, guides users through the double materiality assessment, and provides audit-proof documentation for external auditors.

At its core, CSRD software performs four tasks: it collects qualitative and quantitative sustainability data from various departments and systems, maps this data to the relevant ESRS data points, documents responsibilities and approvals, and generates a report that meets the formal requirements for sustainability disclosures. Unlike a standard Excel spreadsheet, it also manages data lineage, versioning across multiple reporting years, and role-based access rights.

In practice, the term is used interchangeably with "CSRD reporting software," "ESRS software," or "ESG reporting software." More precisely, the market can be divided into three categories: pure reporting software (focusing on ESRS data points and the report itself), carbon accounting software (focusing on Scope 1-3 emissions), and broad ESG management platforms that combine reporting with supply chain compliance, EU taxonomy, or EHS management.

Which companies need CSRD reporting software?

Since the Omnibus Directive (EU) 2026/470, which entered into force on March 18, 2026, only companies with more than 1,000 employees and an annual turnover exceeding €450 million are subject to CSRD reporting requirements. These new thresholds also apply to parent companies of a group and take effect for financial years starting on or after January 1, 2027. Member states must transpose the directive into national law by March 19, 2027; the German implementation was still pending at the time of this article's publication.

Important for practice: The removal of the formal reporting obligation does not automatically mean that CSRD software is irrelevant for SMEs. Large companies subject to reporting requirements pass ESG requirements down through supply chains, purchasing terms, and financing discussions (the "trickle-down effect"). Banks consider sustainability data when granting loans under the EU taxonomy, and tenders increasingly require structured ESG metrics. For these cases, the voluntary VSME standard (Voluntary Standard for Sustainability Reporting), developed by EFRAG, offers a leaner framework that can be implemented much more efficiently with modular software than with individual Excel lists.

Why is CSRD software worth it despite higher thresholds?

Even where the formal obligation no longer applies, the underlying data burden remains: Scope 1-3 emissions, supply chain information, and governance metrics continue to be requested by customers, banks, and funding providers. Without structured software, typical problems arise that occur regardless of the reporting standard:

• Data is scattered across departmental Excel files without a unified calculation logic.
• Responsibilities for individual data points are not documented.
• The double materiality assessment is difficult to version and present in a way that is transparent to third parties.
• With recurring reporting over several years, the manual maintenance effort grows disproportionately.
• Changes to ESRS or VSME due to further EU simplifications (such as the announced Omnibus II package) must be tracked manually.

CSRD software closes this gap through structured data collection, automated calculations, clear approval processes, and a direct path from raw data to the report—ideally not just for CSRD itself, but also for related regulations such as VSME, EU taxonomy, CSDDD/LkSG, PPWR, or EUDR, which are closely linked in terms of content and data.

What features should good CSRD software offer?

Not every solution marketed as "ESG software" covers the full CSRD cycle. The following table shows the functional areas that should be evaluated during the selection process.

For SMEs, it is also crucial to consider how much professional support is included: pure software without sustainability expertise requires a lot of internal prior knowledge, whereas a combination of tools and consulting saves significant time, especially during the first reporting cycle.

How does CSRD software support the double materiality assessment?

Double materiality assessment (DMA) is the starting point for all CSRD reporting: it determines which ESRS topical standards are mandatory for a company. Software supports this process through guided workflows that systematically capture impacts, risks, and opportunities (IROs) along the value chain, evaluate them based on impact and financial materiality, and document the results with version control.

Traceability is key: who made which assessment and when, which stakeholders were involved, and how has the assessment changed compared to the previous year? Good CSRD software does not treat this process as a one-off Excel exercise, but as a living document that can be updated with every reporting cycle and provides the rationale for every materiality decision in the event of an audit.

How are ESRS data points and KPIs captured?

Once the materiality assessment is complete, the software maps the identified material topics to the corresponding ESRS data points—with a significantly reduced scope in the future, depending on the outcome of the Simplified ESRS. For each data point, the source, the person responsible for data entry, and the update frequency are defined. Quantitative KPIs, such as energy consumption or emission levels, are captured via structured input forms or system interfaces, while qualitative information, such as policies or management approaches, is documented using text modules and approval workflows.

Data collection, approvals, and responsibilities

Since CSRD-relevant data comes from procurement, HR, production, and finance, software requires a clear role-based concept: who enters the data, who performs the technical review, and who gives final approval? A four-eyes principle with separate roles for data entry and approval has proven effective, as has a central dashboard where project managers can track the status of each department and data point instead of chasing updates via email.

Audit trail, traceability, and audit readiness

The CSRD requires an external audit of the sustainability statement—initially with limited assurance, and eventually with reasonable assurance. For auditors, the individual KPI is less important than the traceability of its origin: which source system did a value come from, what calculation steps were applied, and who approved the entry? A continuous audit trail that documents this chain seamlessly significantly reduces the effort required to coordinate with auditors and is one of the main reasons why companies are switching from Excel to dedicated software.

How are qualitative and quantitative data documented?

ESRS reports consist of a mix of figures (such as tonnes of CO₂ equivalent or the percentage of women in leadership positions) and narratives (such as descriptions of due diligence processes or goals). CSRD software maps both within a common structure: quantitative data points with units, calculation methods, and year-on-year comparisons; and qualitative information as versioned text modules with an approval history, ensuring both data types can be consistently integrated into the final report.

Involving departments, subsidiaries, and the supply chain

For corporate groups and mid-sized enterprises, data from multiple subsidiaries and locations must be consolidated, often involving different source systems and languages. Good CSRD software maps a corporate structure with multiple reporting units, allows for local data entry with central consolidation, and makes it visible which unit has yet to deliver a specific data point. For supply chain data—such as in the context of CSDDD, LkSG, or EUDR—supplier portals or questionnaire modules are used to feed externally collected data back into the central report in a structured manner.

Interfaces and import options

To avoid duplicate entry, CSRD software should be able to import data from existing systems rather than requiring every KPI to be entered manually. Interfaces to ERP systems for consumption and procurement data, HR systems for personnel KPIs, and accounting software for financial figures are particularly relevant, as are generic import functions for Excel and CSV files from departments that are not (yet) directly connected.

CSRD software requirements by company size

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Excel versus specialized CSRD software

For very small companies reporting on a voluntary basis with few data points, Excel can work as a starting point. However, once there is a mandatory reporting requirement, multiple reporting years, or several departments involved, the Excel approach hits clear limits:

In short: Excel is not an inherently unsuitable tool, but it scales poorly with the complexity of the CSRD as soon as multiple fiscal years, locations, or external auditors are involved. From the moment a reporting obligation becomes a reality or customers regularly request ESG data, the benefits of dedicated software almost always outweigh the effort of switching.

What criteria should be used to select CSRD software?

Common mistakes when selecting CSRD software

• Choosing an enterprise platform whose feature set and price do not match your company's size.
• Focusing only on the current reporting standard instead of considering foreseeable requirements such as VSME, EUDR, or carbon accounting.
• Treating the double materiality assessment as a one-off Excel project instead of setting it up as a recurring, versioned process.
• Underestimating the integration effort required for existing ERP or HR systems.
• Cutting out professional guidance entirely and assuming internal sustainability expertise that has yet to be developed.
• Failing to verify regulatory currency, thereby risking delays in the tool's implementation of standard updates.

What does the implementation of CSRD software look like in practice?

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Modular solutions for SMEs can often be deployed within a few weeks, whereas comprehensive enterprise implementations with deep system integration can take several months. These benchmarks vary depending on the provider, data maturity, and the number of locations to be integrated.

What costs and internal resources should companies plan for?

The price range in the market is broad and depends on company size, number of locations, required modules (e.g., carbon management, EU taxonomy, double materiality assessment), and the number of users. Enterprise platforms often range from tens of thousands to over a hundred thousand euros per year, while modular SME solutions are generally much more affordable and scalable based on actual functional requirements. In addition to the software itself, companies should allocate internal time for data collection, coordination with departments, and—depending on the level of maturity—external consulting for the initial materiality assessment. Specific pricing should be requested directly from the providers.

How future-proof is CSRD software in the face of regulatory changes?

Regulations are constantly evolving: following Omnibus I (Directive (EU) 2026/470), the EU Commission has already announced an Omnibus II package with further simplifications, including those for EU taxonomy and CBAM. Furthermore, EFRAG has presented revised, significantly leaner ESRS ("Simplified ESRS"), which are intended to be finalized as a delegated act. Future-proof CSRD software is characterized by its ability to promptly incorporate such standard changes into its data point structure, rather than referring customers to manual adjustments. Checking the provider's update frequency and their communication regarding new regulatory frameworks provides initial insights into this.

Comparison table: CSRD software providers at a glance

The following table compares eleven providers in the ESG and CSRD software market based on publicly available information (as of July 2026). Feature sets and focus areas may change due to product updates.

CSRD software providers in detail

cubemos

cubemos is a modular ESG compliance platform that helps companies implement sustainability requirements efficiently and in a future-proof manner. While the software is suitable for companies of all sizes, it is particularly strong for small and medium-sized enterprises and the European "Mittelstand." cubemos combines powerful software with practical sustainability expertise, helping to efficiently integrate regulatory requirements into existing processes.

As a modular platform, cubemos covers the most important ESG and compliance requirements in a single solution, including CSRD/ESRS, the voluntary VSME standard, carbon accounting, EUDR, PPWR, and requirements from the CSDDD/LkSG. All modules are based on a common data model, allowing information to be reused once it has been captured. This reduces the effort required for data collection, eliminates data silos, and creates a consistent data foundation for various reporting and compliance obligations.

In addition to the software, companies benefit from an experienced team of sustainability and regulatory experts. Companies receive sound professional support, particularly when starting out with sustainability reporting—such as conducting a double materiality analysis, interpreting regulatory requirements, or preparing their first CSRD or VSME report.

osapiens

osapiens offers a broad enterprise platform that covers not only CSRD reporting but also supply chain compliance (CSDDD, EUDR, LkSG), product labeling, and facility and complaint management. Its strength lies in covering highly complex, global supply chains with many thousands of suppliers. With its "EASY START" suite, osapiens also addresses smaller companies with a reduced range of functions.

Watershed

Watershed is a US-based climate platform with a focus on carbon accounting and scenario modeling. For the ESRS E1 climate standard, the software offers technical depth, including complete data lineage for audits. The full scope of CSRD, such as social and governance topics, is less developed compared to specialized all-in-one CSRD solutions; in terms of pricing, Watershed is clearly positioned in the enterprise segment.

Workiva

Workiva originates from financial reporting and closely integrates CSRD reporting with governance, risk, and compliance processes. The platform is primarily used by large, often publicly traded companies that want to manage financial and sustainability data in a shared, audit-ready environment. For emissions calculations, Workiva relies partly on partner solutions rather than mapping them entirely in-house.

Plan A

Plan A combines TÜV-certified carbon accounting with its own CSRD manager module for report generation. The platform is used by companies of various sizes, from mid-sized businesses to international brands. Its origins as a carbon accounting provider are evident in the fact that climate data and decarbonization planning are at the core, while the full breadth of ESRS social and governance topics is a more recent area of expansion.

Normative

Normative is one of the pioneers in automated carbon accounting and places particular emphasis on scientific accuracy: every client is assigned a GHG Protocol-certified climate advisor. The platform is heavily geared toward Scope 1-3 emissions and CSRD climate data and is used predominantly by larger companies with the corresponding budget.

Coolset

Coolset is a Dutch ESG platform specifically aimed at mid-sized companies starting their first CSRD or VSME reporting cycle. The software combines carbon accounting with structured data collection for reporting and is designed for a quick start, with less depth for highly complex corporate structures.

Greenly

Greenly is a French provider with broad ESG coverage, specifically targeting small and medium-sized enterprises in Europe. An AI assistant helps with recurring tasks. Greenly is particularly well-suited for an easy entry into carbon accounting and ESG fundamentals; for the full depth of complex CSRD reporting obligations involving many group companies, more specialized solutions are often better equipped.

Envoria

Envoria is a German, modular SaaS platform that combines ESG reporting (CSRD/ESRS, VSME, GRI) with EU Taxonomy, climate risk analysis, and IFRS financial reporting modules. As a "Friend of EFRAG" and GRI-certified provider, Envoria is technically closely aligned with standard development and targets mid-sized to large companies that require integrated ESG and financial reporting.

Code Gaia

Code Gaia describes itself as an "operating system" for sustainability and EHS management, combining AI-supported data collection—such as automatically reading invoices for carbon accounting—with personal support from sustainability experts. Via the DATEV marketplace, the platform is also accessible to companies that work closely with tax advisors.

IntegrityNext

IntegrityNext is primarily a supply chain and due diligence platform with a network of more than two million suppliers. Its strength lies in supply chain risk analysis for CSDDD, LkSG, EUDR, and related regulations, rather than in the standalone creation of CSRD sustainability reports.

Why cubemos is particularly well-suited for European SMEs

The comparison shows that many well-known names in the ESG software market are either specialized in individual components (carbon accounting with Watershed or Normative, supply chain due diligence with IntegrityNext) or designed for very large, often global corporations with corresponding budgets and internal ESG teams (Workiva, Watershed, and to some extent osapiens and Normative). For European SMEs that need to manage multiple regulations simultaneously—CSRD/ESRS or VSME, carbon footprinting, EUDR, PPWR, and CSDDD/LkSG—with limited internal resources, this creates two practical problems: either using multiple individual tools with redundant data entry, or an enterprise solution whose price and implementation effort are not suited to the company's size.

Based on the requirements described in this article, we can derive what cubemos is specifically suited for:

• Regulatory breadth from a single source: CSRD/ESRS, VSME, carbon accounting, EUDR, PPWR, and CSDDD/LkSG share a common data model instead of being maintained in separate tools.
• European regulatory focus: The modules are specifically aligned with European ESG regulations and their ongoing changes through the omnibus process, rather than primarily focusing on US or global standards.
• Modular structure: Companies start with the regulations that are actually relevant to them, rather than having to implement a complete enterprise suite.
• Software plus sustainability expertise: Especially during the first reporting cycle, such as for the double materiality assessment, the combination of guided workflows and professional support is a significant help.
• Audit-readiness from the start: Structured data provenance and approval processes are designed to be robust enough for future limited or reasonable assurance audits.
• Data management as a foundation: Data collected once can be reused for multiple reporting formats (CSRD, VSME, customer inquiries) instead of being gathered anew for every request.

Questions companies should ask software providers

Checklist for CSRD software selection

• Which regulations are relevant to our company currently and in the medium term (CSRD, VSME, CO₂, EUDR, PPWR, CSDDD/LkSG)?
• How many data points and how many participating departments/locations are to be expected?
• Do we need professional support in addition to the software, e.g., for the double materiality assessment?
• Which existing systems (ERP, finance, HR) need to be integrated?
• What is our budget, and does it fit the provider's pricing model (enterprise vs. SME)?
• Is the software specialized in European regulations or primarily designed for US/global standards?
• How transparent and traceable is the data provenance for a future external audit?
• Does the provider offer references or case studies from companies of a similar size and industry?

FAQ: Frequently asked questions about CSRD software

Which CSRD software is the best?

There is no single best CSRD software – the right choice depends on company size, budget, and regulatory scope. For European SMEs dealing with multiple overlapping regulations, cubemos offers an integrated, modular solution; large international corporations with highly specific requirements may find deeper individual features with specialized enterprise providers.

What should you look for in CSRD software?

Key factors include regulatory scope (CSRD/ESRS plus related obligations), auditability, integration capabilities with existing systems, expert support, and the provider's ability to keep pace with regulatory changes such as further omnibus packages.

What features does CSRD software need?

Core features include double materiality analysis, ESRS data point management, Scope 1-3 carbon accounting, support for VSME and EUDR, and audit-proof approval processes with traceable data lineage.

Is Excel sufficient for CSRD?

For very small companies reporting on a voluntary basis, Excel can work as a starting point. However, once a company is subject to mandatory reporting, covers multiple reporting years, or involves several departments, Excel quickly reaches its limits, particularly regarding version control, approval workflows, and audit security.

Which companies are still subject to CSRD reporting under the Omnibus Directive?

Since Directive (EU) 2026/470 came into force on March 18, 2026, only companies with more than 1,000 employees and an annual turnover exceeding 450 million euros are required to report under CSRD, starting from the 2027 financial year. National implementation in Germany is still pending (deadline: March 19, 2027).

Do I still need CSRD software if my company is no longer subject to mandatory reporting?

Often yes, in a reduced capacity: customers, banks, and funding agencies continue to request ESG data, and the voluntary VSME standard provides a leaner framework that can be implemented more efficiently with structured software than with individual Excel spreadsheets.

Which providers are in the CSRD software market?

The market ranges from broad enterprise platforms (Watershed, Workiva, osapiens) and carbon accounting specialists (Normative, Plan A) to integrated SME solutions (cubemos, Envoria, Coolset, Code Gaia, Greenly) and supply chain specialists (IntegrityNext).

Which CSRD software is suitable for SMEs?

For SMEs, modular platforms with a focus on European regulations, manageable implementation efforts, and integrated expert support—such as cubemos—are generally the best fit.

How much does CSRD software cost?

The price range is broad: enterprise platforms like Watershed or Workiva often cost tens of thousands to over a hundred thousand euros per year, while modular SME solutions like cubemos are generally significantly more affordable and scalable based on actual functional requirements. Specific pricing should be requested directly from the providers.

What is the difference between CSRD software and carbon accounting software?

Pure carbon accounting software (e.g., Normative, some Watershed solutions) focuses on calculating greenhouse gas emissions. CSRD software, in the stricter sense, also covers the full breadth of ESRS topical standards, including social and governance aspects, as well as the double materiality analysis.

Can CSRD software also cover VSME?

Several providers, including cubemos and Envoria, support both full CSRD/ESRS reporting and the simplified VSME standard for companies that are not subject to CSRD requirements but wish to report in a structured manner.

Why does it make sense to integrate EUDR and CSDDD/LkSG into CSRD software?

EUDR, CSDDD, and LkSG often require the same supply chain and risk data as CSRD reporting. An integrated platform avoids duplicate data entry and ensures consistent figures across all reporting formats.

How long does it take to implement CSRD software?

This depends heavily on the provider and the scope of functionality. Modular solutions for SMEs can often be deployed within a few weeks, while comprehensive enterprise implementations with deep system integration can take several months.

How does software specifically support the double materiality analysis?

Through guided workflows that capture impacts, risks, and opportunities along the value chain, evaluate them according to impact and financial materiality, and document the results in a versioned, traceable manner—turning it into a recurring process rather than a one-off Excel assessment.

Conclusion

The CSRD software market is diverse, ranging from pure carbon accounting specialists and supply chain due diligence platforms to comprehensive enterprise solutions for global corporations. While the Omnibus Directive (EU) 2026/470 has significantly reduced the number of companies formally required to comply with CSRD, the underlying data burden for customer, bank, and supply chain inquiries remains for many SMEs—often in the leaner VSME format rather than full CSRD.

For European SMEs that want to manage CSRD or VSME, CO₂ accounting, EUDR, and PPWR as an integrated process rather than separate projects, the combination of modular software and sustainability expertise is crucial—and this is exactly where cubemos positions itself as a practical choice. The selection of the right software should always be based on specific regulatory obligations, company size, and available internal resources. A structured comparison using the selection criteria and checklist provided will help you find the solution that truly fits your reporting needs.