
CSRD is mandatory only for organisations that exceed, at the same time, more than 1,000 employees and more than €450 million in net turnover. Below that threshold, clients who already report ask for the same data by contract. e2morrow turns sustainability reporting into a structured practice: measured emissions, verifiable metrics and an ESRS report ready for the assurance provider — no expensive consultants, no spreadsheets.
We then structure the data by ESG pillar, identify the gaps and generate the CSRD report with a narrative built on your real numbers — not on text generated without context.
Environmental (E), Social (S) and Governance (G), with automatic crosswalk between ESRS, GRI and the SDGs.
Every metric has a source, an owner and a history. Emissions calculated with IPCC factors.
Immutable audit log with timestamp, user and context. Exportable, verifiable.


You assess the material ESRS topics. The platform configures the applicable data-collection modules.
Emissions, social metrics and governance. OCR import of invoices, a named owner for each metric.
Real-time ESG Health Score. Gaps identified by pillar ahead of the deadline.
ESRS narrative built on real data. Approval workflow, PDF ready for the assurance provider.
No. 05 · TraceabilityImmutable audit log with timestamp, user and context. Exportable and verifiable at any time by the assurance provider.
Immutable audit log with timestamp, user and context. Exportable and verifiable at any time by the assurance provider.
Each module corresponds to a set of ESRS requirements, with status always visible.

> 500 employees · FY 2024 → in force
In force> 1,000 employees and €450M · FY 2027, filed in 2028
Not yet mandatoryListed SMEs on a regulated market · FY 2028, filed in 2029
Not yet mandatory
This is not a communications tool.

Some platforms promise sustainability reports generated by AI from a 10-question form. The reality is that a CSRD report compliant with the ESRS requires real data, verifiable measurements and evidence — not generated text that an assurance provider will send back at the first review.
AI in e2morrow is used to draft the narrative for each section based on the data your organisation has recorded. The emissions, the social metrics and the governance scores are always yours. The platform structures and makes auditable what your team is already doing — or should be.
The goal isn't a perfect report from day one. It's knowing where you stand, what's material, and moving forward with real data and verifiable documentation.
Only if you exceed, at the same time, more than 1,000 employees and more than €450 million in net turnover — the threshold in force since the Omnibus package (March 2026). This wave reports on financial year 2027, filed in 2028. Organisations already reporting since 2025 (more than 500 employees) remain in scope. Below the threshold, it's common to be asked to report by contract, by clients or lenders already in scope.
European Sustainability Reporting Standards — the set of technical standards that defines what to report, how to measure it, and how to structure disclosure across each ESG pillar.
The report is structured to comply with the ESRS, with a narrative generated from the real data you've recorded. Limited assurance by an external assurance provider happens outside the platform.
It includes GHG emissions recording (Scope 1, 2 and 3), social metrics (S1), governance (G1) and a CSRD report in draft mode. No credit card required.
