Many contributors, many files
HR supplies headcounts, procurement supplier data, the sites their consumption. All by email and Excel, with whatever tools are at hand.
CSRD / ESRS
Start the clock: are you ready for your first CSRD reporting year?
From the first data point to the audit, all in one place. Kurt AI drafts, you decide.
ESRS report 2026
DataMaterialityReport
E1 Climate change
Scope 1412 t
Scope 2318 t
Scope 31,410 t
Write with Kurt AI
ESRS report 2026
E1 Climate change
Scope 1Scope 2Scope 3
12
2,100 companies already use Code Gaia · No. 1 ESG software for SMEs
THE CHALLENGE
Does this sound familiar?
From financial year 2027, companies with more than 1,000 employees and €450m turnover fall under the CSRD and report according to the ESRS. For most of them it is their first report, and without a single source of truth the audit finds gaps.
Evidence buried in folders
The auditor wants evidence for every data point. The SAP screenshot is somewhere on the shared drive.
Rules that keep changing
The ESRS are being simplified. Texts are outdated before they are finished.
THE SOLUTION
A single source of truth for your ESRS report
From the materiality assessment and the input of your departments to the finished report, everything is in one place. Every number has its evidence, and your auditor sees what you see.
HOW IT WORKS
Your ESRS report in five steps
Changes to the ESRS are in the software in under two weeks, so you always work with the current version.
-
Clarify materiality
Run your double materiality assessment in Code Gaia or upload an existing one from Excel. Our IRO library helps with pre-written, industry-specific IROs.
Learn more
-
See the relevant disclosures
Code Gaia derives your reporting scope from your materiality assessment: you see exactly the ESRS disclosures you report on. For every data point you see the standard’s text and explanations from our experts. Tables are pre-structured where the ESRS expect them.
-
Collect data as a team
Give colleagues from HR, procurement or the sites access to their disclosures. Every disclosure has an owner and a deadline. Attach evidence such as an SAP screenshot directly to the data point.
-
Draft texts with Kurt AI
Kurt AI drafts your report disclosure by disclosure, based on your documents and previous reports. In the chat you work on several disclosures at once. You review and approve.
-
Get audited and export
Your auditor gets their own access and sees data, evidence and change history. You export the finished report as a Word document and add your own texts there.
WHY CODE GAIA
Why companies create their ESRS report with Code Gaia
01Proven
Proven blueprints that change when the rules change.
For your ESRS reportWe bring ESRS changes into the software in under two weeks, through our own versioning.
02Time-saving
Automation and Kurt AI take over the tedious work.
For your ESRS reportYour materiality assessment sets the reporting scope, and Kurt AI drafts the disclosures with the context of your entire report.
03Audit-proof
A complete trail behind every number.
For your ESRS reportESRS reporting including the materiality assessment is audited to IDW PS 880, and your auditor gets free access with the full change history.
04Personal expertise
Sustainability experts support you in key decisions and through the audit.
For your ESRS reportFrameworks and guidance for every data point come from our experts, with content pre-structured where the ESRS expect it.
REFERENCES
What our customers say
“[…] support for recognized reporting standards such as ESRS, GRI, and VSME.”
“[…] intuitive handling of the software with lots of explanations.”
“[…] a combination of strong customer support and well-founded content support.”
This is how users rate Code Gaia
Source: OMR Reviews · As of November 2026 (opens in a new tab) - 91 % Ease of use Category average: 91 %
- 96 % Customer support Category average: 95 %
- 93 % Meets requirements Category average: 92 %
- 93 % Ease of setup Category average: 91 %
CASE STUDY · CSRD Double materiality analysis & CSRD implementation at RECKLI RECKLI GmbH, a seasoned company in the field of architecture specializing in plastic molds for exposed concrete, employs around 130 staff at its headquarters in Herne (Germany) and operates five … Read case study
CASE STUDY · ESG Efficient sustainability in the financial sector at the Vienna Stock Exchange Wiener Börse AG acts as the central infrastructure provider in the region and opens the doors to the global financial markets. It combines the stock exchanges in Vienna and Prague. Since its … Read case study
CASE STUDY · ESG Sustainability management at Nabtesco: from compliance pressure to strategic management As a leading international manufacturer of precision gearboxes and an innovative partner to the automation industry, Nabtesco Europe increasingly sees sustainability as a strategic topic for the … Read case study
5× LeaderOMR Reviews Q4/26
IDW PS 880audited software
ISO/IEC 27001certified by DQS
TÜV RheinlandCCF methodology verified
GRISoftware & Tools Partner
CONNECTED MODULES
What flows into your ESRS report
Carbon footprint Your emissions data is carried over into the report for ESRS E1 Climate change. Carbon footprint Materiality assessment Your assessment sets the reporting scope, and its results are carried over into the report. Materiality assessment EU Taxonomy A mandatory chapter of your sustainability report, created in the same software. EU Taxonomy
FAQ
Frequently asked questions about CSRD and ESRS
Who has to report under the CSRD, and from when?
After the EU Omnibus, companies with more than 1,000 employees and more than €450m net turnover report from financial year 2027. The first report is published in 2028. First-wave companies below these thresholds will no longer have to report.
What has changed with the Omnibus?
The Omnibus raised the thresholds significantly, moved the start for the second wave to financial year 2027 and protected suppliers with up to 1,000 employees from data requests that go beyond the voluntary VS (formerly VSME). The ESRS are being simplified.
What are the ESRS?
The European Sustainability Reporting Standards (ESRS) define what companies subject to the CSRD report on. They comprise cross-cutting standards and topical standards on environmental, social and governance matters, for example ESRS E1 Climate change.
How does AI help with the ESRS report?
Kurt AI, the AI in Code Gaia, drafts texts for individual disclosures based on your documents and the context of your report. You review and approve every draft.
Can auditors review directly in Code Gaia?
Yes. Your auditor gets their own access and sees data, attached evidence and the change history for every data point.
Can I export the report as a Word document?
Yes. Code Gaia exports your ESRS report as a Word document. There you add your own introductions or texts that go beyond the mandatory disclosures.
Is ESRS reporting in Code Gaia audited?
The ESRS reporting modules including the materiality assessment have been audited according to the IDW PS 880 auditing standard.
BOOK A DEMO
Your reporting year starts on 1 January.
In 30 minutes we use your questions to show you how your ESRS report comes together, and clarify where you stand today.
Would you like to become a partner or are you a consultancy? Please click here.