70%
DATA POINTS AFTER OMNIBUS-I
320
REQUIRED DATA POINTS (WAS 1073)
AI/ML
SECURE DATA ANALYSIS
AUTOMATION
TCO
LOWER TOTAL COST OF
OWNERSHIP
Double materiality
CSRD reporting with the power of AI
The CSRD requirements have been substantially simplified following the Omnibus-I package. The number of mandatory data points has been reduced from 1,073 to 320 ā a reduction of nearly 70%. At the same time, dual materiality remains the guiding principle: a subject is material if it is financially and/or from an impact perspective relevant.
DH Legal combines in-depth legal expertise with AI/ML-driven data analysis. In this way, we ensure that your materiality assessment is not only compliant but also delivers strategic value for your organization.
Moreover, the framework offers more scope for proportionality in the event of disproportionate compliance costs or implementation efforts ā an opening that DH Legal actively utilizes to your advantage.
What is double materiality?
A subject is material when it is relevant from a financial perspective (impact on your company's financial position) and from an impact perspective (your company's influence on people and the environment).
DH Legal uses AI tools to quickly and accurately determine which topics are material for your organization ā without unnecessary overhead.
AI/ML applications
How AI accelerates your CSRD and VSME journey
Our AI and machine learning applications cover the full spectrum from data collection to reporting.
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Materiality analysis
AI-driven screening of internal and external data sources for a rapid and substantiated double materiality assessment in accordance with CSRD/ESRS requirements.
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Data collection & quality
Automated processes for collecting, validating, and monitoring ESG data, including audit trail and ownership management.
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Process automation
From manual data processing to streamlined, repeatable workflows. More cost-efficient and with lower error margins.
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Safe AI deployment
We only work with privacy-compliant, secure AI tools that meet the applicable European AI Act and GDPR requirements.
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Evidence & audit trail
Automated recording of supporting documents and decisions, essential for auditing and internal governance.
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Monitoring & reporting
Continuous monitoring of ESG KPIs with real-time dashboards ā so you always have insight into your sustainability performance.
OUR APPROACH
From baseline measurement to compliant report
DH Legal guides you step by step from the initial analysis to the final report.
Simplified framework, the same ambition
-70% Data points - from 1073 to 320
The recent simplification of the CSRD framework via the Omnibus-I package means a significantly reduced reporting burden for enterprises. The number of mandatory data points has been reduced from 1,073 to 320, the application threshold has been raised, and the scope for proportionality has been increased.
This makes CSRD compliance more achievable ā but the core remains: dual materiality is the guiding principle. DH Legal ensures that you benefit optimally from the new scope, without compromising on quality or credibility with investors and regulators.
Why DH Legal
The DH Legal benefits at a glance
Legal and technological
We combine specialist legal knowledge of CSRD and VSME with state-of-the-art AI/ML tooling ā a unique combination in the market.ā
Faster compliance
Automated data analysis and reporting processes significantly shorten lead times.
Lower Total Cost of Ownership
Reduced manual work, reusable processes, and proportionality options lower total compliance costs.
Capital market and risk advantage
A solid CSRD report strengthens your reputation among investors and lowers your risk profile.
Pragmatic approach
No unnecessary overhead. Only what is needed for a compliant, credible report ā executed efficiently and precisely.
Proportional
Suitable for SMEs
Chain reporting
AI support
Also suitable for VSME
The VSME Standard is specifically designed for non-listed small and medium-sized enterprises that wish to report ESG information, either voluntarily or at the request of their supply chain.
DH Legal applies the same AI/ML approach for VSMEs in a way that is proportionate, practical, and scalable for your organization size.