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Why the ESRS Revision Makes CSRD Reporting Platforms More Relevant Than Ever

With the European Commission’s adoption of the revised European Sustainability Reporting Standards (ESRS) in July 2023, many companies and consultants have welcomed what appears to be a streamlined approach to sustainability reporting. However, this simplification has led to a common misconception: that dedicated CSRD reporting platforms are no longer necessary.

In fact, the opposite is true. The latest revisions to the ESRS place greater emphasis on materiality-driven reporting, requiring companies to defend and document their decisions more rigorously than ever before. As such, the role of platforms like AdeptNova’s CSRD Reporting and Double Materiality solution has become even more essential.

One of the most fundamental shifts in the revised ESRS is the centrality of double materiality. Under the updated standards, nearly all disclosure requirements—except a handful of general disclosures (ESRS 2) and specific climate-related data (ESRS E1)—are now subject to a materiality assessment. While this reduces the volume of mandatory data points, it dramatically increases the importance of a structured and auditable materiality process.

This is where many consulting firms and sustainability advisors misinterpret the changes. By assuming that fewer mandatory disclosures equate to less need for structured platforms, they overlook a critical fact: organizations must now demonstrate why certain topics are not material, not simply exclude them without justification. AdeptNova’s platform offers a defensible, auditable, and consistent framework to document these assessments—key in the event of regulatory scrutiny or stakeholder challenge.

Moreover, professional services firms managing multiple client engagements require standardization and scalability. Relying on manual Excel-based assessments or loosely structured workshops introduces inconsistency, risk, and inefficiency. AdeptNova’s platform allows firms to replicate high-quality materiality processes across clients with ease—shortening project timelines while improving the robustness of the final report.

Another overlooked factor is the increasing requirement for audit trails and traceability. The revised ESRS does not eliminate reporting responsibilities; it shifts the burden from data output to decision transparency. Platforms that can structure stakeholder engagement processes, log data sources, and provide versioned documentation become indispensable in this new context.

Additionally, for firms concerned that platforms like AdeptNova reduce billable hours or threaten their intellectual property, there is a straightforward solution: white-labelling. AdeptNova can be embedded within a firm’s consulting methodology, enabling them to retain control, scale delivery, and even enhance their value proposition to clients. The platform becomes a strategic enabler—not a replacement—for advisory services.

Ultimately, the misconception that ‘CSRD platforms are no longer relevant’ stems from a shallow reading of the ESRS revisions. The truth is that the regulatory shift does not reduce the need for tools—it transforms what is required of them. AdeptNova’s solution meets this need by focusing on defensibility, efficiency, and scalability in an era of judgment-based compliance.

As we move deeper into the CSRD compliance cycle, the ability to justify what you exclude may become more important than what you include. AdeptNova enables consultants and corporates alike to navigate this new landscape with precision, saving time and resources while ensuring regulatory alignment. In this revised ESRS era, platforms like AdeptNova are not obsolete—they are indispensable.

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Kristin Watson
Author