Concrete sculpture partly covered in moss, centred, with equal side margins and a butterfly perched on top
e2morrow · by EterGrowth

ESG reportingthat gets audited,not just declared.

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.

Macro photograph of moss on concrete, with a small pink flower in a crack
CSRDESRS E1ESRS S1ESRS G1ESRS E4GRI StandardsSDGsEU Taxonomy
See the approach
No. 02Methodology
Approach

We don't start with the report. We start by measuring.

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.

ESRS coverage

No. 03ESRS coverage
Pillar 1

Integrated ESG coverage

Environmental (E), Social (S) and Governance (G), with automatic crosswalk between ESRS, GRI and the SDGs.

72/100ESG Health Score
Pillar 2

Real data, not greenwashing

Every metric has a source, an owner and a history. Emissions calculated with IPCC factors.

Emissions vs SBTi target
Pillar 3

100% traceability

Immutable audit log with timestamp, user and context. Exportable, verifiable.

● immutableStatus
Three sculpture fragments in progression, from bare concrete to dense moss cover
No. 04Phases 01–04 · onboarding to submission
Vertical concrete column with moss climbing from base to top, marking progress
Process

From measurement to an auditable report.

01

Materiality and onboarding

You assess the material ESRS topics. The platform configures the applicable data-collection modules.

02

Recording and evidence

Emissions, social metrics and governance. OCR import of invoices, a named owner for each metric.

03

Score and gaps

Real-time ESG Health Score. Gaps identified by pillar ahead of the deadline.

04

Report and submission

ESRS narrative built on real data. Approval workflow, PDF ready for the assurance provider.

72/100
ESG Health Score
E 40% · S 30% · G 30%

Immutable log · ESRS modules

Fragment of concrete densely covered in moss and flowersNo. 05 · Traceability

Every change on record

Immutable audit log with timestamp, user and context. Exportable and verifiable at any time by the assurance provider.

Traceability

Every change on record

Immutable audit log with timestamp, user and context. Exportable and verifiable at any time by the assurance provider.

Audit log
  • 14:02a.silvaScope 2 · 412 → 398 tCO₂e
  • 11:47m.costaTurnover · 14.2% → 13.8%
  • 09:15a.silvaScope 1 · evidence attached
  • 08:30j.pereiraGender pay gap · recalculated
Modules

Nine modules, one platform

Each module corresponds to a set of ESRS requirements, with status always visible.

  • GHG emissionsESRS E1complete
  • Carbon budgetESRS E1complete
  • SBTi targetsSBTimissing
  • SocialESRS S1complete
  • GovernanceESRS G1complete
  • BiodiversityESRS E4missing
  • Double materialityESRScomplete
  • ESRS AI CopilotCSRDcomplete
  • CSRD reportESRSmissing
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Regulatory calendar

Know exactly when the obligation arrives

  • 2025

    > 500 employees · FY 2024 → in force

    In force
  • 2027

    > 1,000 employees and €450M · FY 2027, filed in 2028

    Not yet mandatory
  • 2028

    Listed SMEs on a regulated market · FY 2028, filed in 2029

    Not yet mandatory
  • CSRD
  • ESRS E1
  • ESRS S1
  • ESRS G1
  • ESRS E4
  • GRI Standards
  • SDGs
  • EU Taxonomy
No. 06ICP: reporting, not communication
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Who it's for

For the professionals responsible for sustainability reporting.

This is not a communications tool.

  • Sustainability Manager
  • CFO / Finance Director
  • Head of Operations
  • Compliance Officer
  • ESG Consultant
  • SMEs under pressure from the value chain
Almost bare concrete block, with a single flower growing in a crack
Honesty

Why don't we promise an ESG report generated in five minutes?

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.

No. 07Frequent objections
Frequently asked questions

Before you start

Am I required to report?

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.

What are the ESRS?

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.

Is the report accepted by assurance providers?

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.

How does the free plan work?

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.

Butterfly in three-quarter view against a solid grey background, with generous negative space to the right

From measurement to an auditable report.

2027> 1,000 employees and €450M · FY 2027, filed in 2028