Most companies new to structured sustainability reporting need 12 to 18 months. The full range is 6 months to 2 years, depending on size, data maturity and team capacity. The double materiality assessment takes 2 to 4 months of that. Companies in scope under Omnibus I first report in 2028, on financial year 2027.
CSRD compliance typically takes between six months and two years, depending on your company’s size, data maturity, and internal resources. Most organizations that are new to structured sustainability reporting should plan for at least 12 months to complete the process properly. Below, we break down the key factors that shape your timeline, what the current deadlines look like, and how to build a realistic roadmap.
What factors determine how long CSRD compliance takes?
The time it takes to become CSRD compliant depends on several variables: your company’s existing data infrastructure, the complexity of your value chain, internal capacity, and how familiar your team is with the European Sustainability Reporting Standards (ESRS). There is no single universal timeline because no two companies start from the same position.
Here are the main factors that shape how long your CSRD compliance journey will take:
- Data readiness: If your company already tracks environmental, social, and governance data systematically, you are ahead of the curve. If you are starting from scratch, expect to spend significant time identifying where data resides across your organization and establishing reliable collection processes.
- Value chain complexity: Companies with long or fragmented supply chains face considerably more work collecting information from suppliers and partners. The ESRS require disclosure on value chain impacts, which is widely regarded as one of the most time-consuming parts of the compliance process.
- Internal team capacity: CSRD compliance is not a one-person undertaking. If your sustainability team is small or already operating at full capacity, the process will take longer unless you bring in additional support, whether internal hires or external specialists.
- Familiarity with double materiality: The double materiality assessment is a foundational requirement and a concept many companies are encountering for the first time. Completing it rigorously takes time and generally requires specialist input to avoid costly rework at a later stage.
- Governance and stakeholder alignment: Leadership buy-in, cross-departmental coordination, and clear ownership of the process all affect pace. Organizations with strong internal governance structures tend to progress more efficiently than those where accountability is diffuse.
What connects all of these factors is the importance of early, structured preparation. Companies that approach CSRD as a checkbox exercise consistently underestimate the work involved, while those that treat it as a genuine business process tend to build more durable reporting systems.
It is also worth noting that the revised ESRS, adopted by the European Commission in July 2026, have significantly reduced the number of mandatory data points, which should make the overall process more manageable for in-scope companies going forward. Understanding where your organization stands against these updated requirements is the natural starting point — which brings us to the question of deadlines.
What are the CSRD reporting deadlines for each company phase?
Following the Omnibus I reform (Directive (EU) 2026/470, published 26 February 2026), the CSRD now applies only to companies with more than 1,000 employees and more than 450 million euros in net turnover. This change removed roughly 80% of previously in-scope companies from the obligation.
For those that remain in scope, the key deadline is reporting on financial year 2027, with first reports due in 2028. Here is how the revised timeline breaks down:
- Wave 1 companies (large listed companies that reported first): These companies began reporting on financial year 2024, with reports published in 2025. Under the new thresholds, some of these companies may now fall below the revised criteria. Member states can grant exemptions for financial years 2025 and 2026 for companies that no longer meet the new thresholds.
- Companies in scope under the new rules: The revised scope applies to financial years starting on or after 1 January 2027, meaning first reports are due in 2028. Member states must transpose the new rules into national law by 19 March 2027.
- Smaller companies outside the CSRD scope: The revised ESRS include a voluntary reporting standard for smaller companies not covered by the directive. This provides them with a proportionate framework to respond to sustainability information requests from large financial institutions or companies in their value chains, without being formally obligated to comply.
The revised ESRS adopted on 3 July 2026 are currently under scrutiny by the European Parliament and the Council, and until that period concludes, the revised standards are not yet final. Companies should monitor developments closely and plan accordingly.
That said, the direction of travel is clear: fewer mandatory data points, greater flexibility, and a focus on the largest companies with the most significant impacts. With deadlines now firmly in view, the next critical question is how long the most complex individual steps — starting with the double materiality assessment — will actually take.
How long does a double materiality assessment take?
A double materiality assessment (DMA) typically takes between two and four months for most in-scope companies, though this can extend considerably depending on the size and complexity of the organization. The DMA is the process by which a company identifies which sustainability topics are material from two distinct angles: the impact your business has on people and the environment, and the sustainability-related risks and opportunities that could affect your financial performance.
The DMA is not a form to complete in isolation. It requires meaningful stakeholder engagement, a structured review of your business model and value chain, and documented reasoning for every materiality decision. For companies undertaking this for the first time, the learning curve alone can add several weeks to the process.
Factors that commonly extend DMA timelines include difficulty reaching value chain stakeholders for input, internal disagreements about which topics qualify as material, and the absence of clear process ownership. The revised ESRS have also introduced updated guidance on how to handle gross versus net impacts within the DMA, which adds a layer of nuance to an already complex exercise.
For companies that need to move efficiently, engaging a CSRD specialist or sustainability reporting expert from the outset can make a material difference. A specialist with deep knowledge of the ESRS can structure the assessment process effectively and help avoid the common errors that lead to rework at a later stage. Once the DMA is complete, you have the foundation you need to build a realistic end-to-end compliance roadmap.
What does a realistic CSRD compliance roadmap look like?
A realistic CSRD compliance roadmap spans three broad phases: preparation, assessment, and reporting. For most companies starting without an established sustainability reporting infrastructure, this covers 12 to 18 months in total, though organizations with strong existing data systems can compress parts of the timeline.
Phase 1: Preparation (months 1 to 3)
This phase focuses on establishing the foundations. You will identify which ESRS topics are potentially applicable to your business, clarify who holds responsibility for sustainability data across departments, and put governance structures in place for the reporting process.
A gap analysis conducted during this phase will give you a clear picture of how your current disclosures compare against ESRS requirements, and where the most significant work lies.
Phase 2: Double materiality assessment and data collection (months 3 to 9)
With a clear baseline established, you move into the DMA and data collection phase, which is generally the most time-intensive part of the process. You will engage internal and external stakeholders, assess impacts and financial risks across your value chain, and begin collecting the data points required by the ESRS topics identified as material.
Given that the revised ESRS have reduced mandatory data points by more than 60% compared with the original standards, this phase is now considerably more focused in scope.
Phase 3: Drafting, review, and assurance (months 9 to 12+)
The final phase involves drafting the sustainability report, completing internal review cycles, and preparing for external limited assurance. The deadline for the Commission to adopt limited assurance standards has been extended to 1 July 2027, so the assurance landscape continues to evolve.
Nevertheless, companies should plan for assurance requirements and factor them into their timeline from the outset rather than treating them as an afterthought.
What distinguishes a realistic roadmap from an optimistic one is the deliberate inclusion of buffer time at each stage. Stakeholder engagement routinely takes longer than anticipated, data gaps emerge mid-process, and internal sign-off cycles add weeks. A plan that accounts for these realities will hold up far better than one built on best-case assumptions — and one of the most effective ways to keep that plan on track is to bring in the right external expertise.
Can CSRD compliance be accelerated with external expertise?
Yes, engaging external CSRD expertise is widely regarded as one of the most effective ways to accelerate your compliance journey. CSRD reporting experts and sustainability reporting specialists bring hands-on experience with the ESRS, established methodologies for the double materiality assessment, and the ability to identify data gaps quickly — all of which reduce the trial-and-error that commonly slows first-time reporters.
The key is matching the right type of expertise to your specific needs. CSRD compliance encompasses a collection of interconnected workstreams rather than a single task. You may need a specialist focused specifically on ESRS reporting structures, a separate expert for value chain data collection, or someone who understands the intersection of CSRD and EU Taxonomy reporting if both frameworks apply to your organization.
Traditional consultancies can provide this expertise, though they tend to involve longer onboarding processes and higher costs. Freelance CSRD specialists offer a more flexible and often faster alternative, particularly for companies that require targeted support on specific phases of the compliance process rather than end-to-end project management. Even with the right expertise in place, however, it is worth understanding the pitfalls that derail compliance efforts — because knowing what causes delays is often the first step to avoiding them.
What are the most common reasons CSRD compliance gets delayed?
CSRD compliance most commonly gets delayed because of inadequate data infrastructure, unclear internal ownership, and an underestimation of the complexity involved in the double materiality assessment. These are not unusual problems; they are generally considered the norm for companies tackling structured sustainability reporting for the first time.
The most frequent causes of delay include:
- Fragmented data ownership: Sustainability data typically resides across multiple departments, including finance, operations, HR, and procurement. Without clear ownership and cross-functional coordination, data collection becomes a slow and inefficient process that can stall progress across the entire project.
- Underestimating the DMA: Many companies assume the double materiality assessment is a straightforward exercise. In practice, it requires structured stakeholder engagement, documented reasoning, and a thorough understanding of the ESRS framework. Rushing or oversimplifying the assessment frequently results in having to redo it at a later stage, at significant cost to the overall timeline.
- Waiting for regulatory certainty: The CSRD has undergone significant changes, and some companies have treated ongoing regulatory developments as justification for delaying a start. While staying informed is sensible, waiting for complete regulatory clarity is a strategy that commonly backfires as deadlines approach.
- Lack of dedicated internal resources: CSRD compliance requires sustained attention over many months. If it is managed as a secondary responsibility for an already stretched team, progress will stall and quality will suffer.
- Scope creep in the value chain: Gathering sustainability information from suppliers and value chain partners is notoriously difficult. Without a clearly defined plan for value chain engagement from the outset, this element of the process can extend the overall timeline considerably.
What connects most of these delays is insufficient early planning. Companies that begin the process late, without a clear roadmap or dedicated ownership, consistently find themselves under pressure as deadlines approach.
Those that navigate CSRD compliance most effectively tend to treat it as a structured project from the outset, with defined milestones, assigned responsibilities, and a realistic assessment of the time and resources required. If that description does not yet match where your organization stands, the good news is that it is not too late to get moving.
Ready to move faster on your CSRD compliance?
CSRD compliance is a significant undertaking, but it does not have to be a slow one. Whether you are just beginning to map out your approach or you are mid-process and encountering obstacles, the right expertise can make a meaningful difference to both the pace and quality of your reporting.
At Dazzle, we connect organizations with pre-screened CSRD specialists and sustainability reporting experts who can step in quickly, wherever you are in the process. Our matching is personalized to your specific challenge, and you can start working with the right expert within 48 hours. No lengthy procurement processes, no unnecessary overhead — just the expertise you need, when you need it.
If you are ready to get moving, reach out to our team and tell us where you are in the process. Or if you would like to explore what a CSRD consultant can do for your organization, we are happy to help you find the right fit.
Working on your CSRD report?
The free CSRD Evidence Register lists all 14 documents, what each costs you and where teams get stuck, from a panel with Dazzle clients PostNL and Samskip.
