G R C . I E

Loading

KNOWLEDGE HUB

Corporate Sustainability Reporting Directive (CSRD) & ESRS

The CSRD expands sustainability reporting requirements across the EU. It introduces European Sustainability Reporting Standards (ESRS), requiring companies to disclose detailed information on environmental, social, and governance performance.

  • Large EU companies (listed and non-listed).
  • Non-EU companies with significant operations in the EU.
  • SMEs in scope from 2026 (phased).
  • Double materiality assessments.
  • Disclosures on climate, biodiversity, workforce, governance, and more.
  • Digital tagging of sustainability reports.

Integration with annual financial reports.

  • 2024: First reporting year for large public-interest entities.
  • 2025–2028: Gradual phasing in of other companies.

CSRD reshapes corporate transparency – investors, regulators, and customers expect reliable ESG data.

We guide organisations through CSRD/ESRS readiness, data collection, and reporting frameworks. [See our ESG & Sustainability Services]

DORA – Digital Operational Resilience Act

DORA sets uniform requirements for ICT risk management, incident reporting, and digital resilience for EU financial entities and ICT providers.
  • Banks, insurers, investment firms, payment providers.
  • ICT providers considered critical to financial services.
  • ICT risk management framework.
  • Incident classification and reporting.
  • Digital resilience testing (incl. threat-led penetration testing).
  • Oversight of third-party ICT service providers.
  •  
  • Entered into force: January 2023.
  • Applies: January 2025.
Resilience is now regulatory, not optional. DORA ensures that Europe’s financial sector can withstand severe ICT disruption.

We provide gap assessments, resilience frameworks, and TLPT preparation. [See our Digital & ICT Resilience Services]

NIS2 (IMS2 Directive)

The NIS2 Directive strengthens EU cybersecurity rules, expanding scope to more sectors and entities. It sets stricter obligations for incident prevention, detection, and response.

  • Essential and important entities across 18 sectors (energy, health, transport, ICT, etc.).
  • Public and private organisations meeting size thresholds.
  • Cybersecurity risk management measures.
  • Incident notification within 24 hours (initial report).
  • Supply-chain risk management.
  • Governance accountability for senior management.
  • Transposition deadline: October 2024.

NIS2 raises the bar on cybersecurity across the EU, with fines and personal liability for leaders.

We deliver compliance frameworks, incident response planning, and governance advisory. [See our Digital & ICT Resilience Services]

EU Cybersecurity Act

The EU Cybersecurity Act establishes a framework for EU-wide certification of ICT products, services, and processes, providing assurance of resilience and security.

  • ICT product and service providers seeking certification.
  • Organisations requiring assurance for procurement or compliance.
  • ICT product and service providers seeking certification.
  • Organisations requiring assurance for procurement or compliance.
  • Adopted in 2019; ongoing rollout of certification schemes.

Certification provides trust and harmonises standards across the EU.

We prepare organisations for certification readiness and align ICT risk frameworks. [See our Digital & ICT Resilience Services]

EU AI Act

The AI Act is the first comprehensive law regulating artificial intelligence, based on a risk-classification model. It sets strict obligations for high-risk AI systems.

  • Providers and users of AI systems in the EU.
  • Non-EU companies placing AI systems on the EU market.
  • Prohibited AI practices (e.g. manipulative social scoring).
  • High-risk systems: risk management, documentation, human oversight.
  • Transparency obligations for AI interacting with humans.
  • CE marking for high-risk AI systems.
  • Entered into force: 2024.
  • Application: 2025–2026 (phased).

The AI Act will set the global standard for responsible AI – ensuring innovation with safeguards.

We classify AI systems, design governance, and prepare conformity assessments. [See our AI Governance & Data Services]

EU AML Directives & AMLA

The EU AML framework combats money laundering and terrorist financing, with harmonised rules across Member States. A new Anti-Money Laundering Authority (AMLA) will directly supervise high-risk institutions.

  • Banks, insurers, investment firms.
  • Crypto-asset service providers.
  • Other obliged entities under AML directives.
  • Customer due diligence and beneficial ownership transparency.
  • Suspicious transaction reporting.
  • Enhanced measures for PEPs.
  • Record-keeping obligations.
  • Central EU-level supervision by AMLA.
  • AMLA operational by 2026.
  • AML package under phased implementation.

The EU is moving toward uniform AML supervision, with tougher enforcement.

We design AML governance frameworks, risk assessments, and regulator readiness. [See our AML & Financial Regulation Services]

Environment & Safety Standards

ISO 14001 – Environmental Management Systems

Provides a framework for organisations to manage environmental responsibilities systematically.

  • Environmental policy and objectives.
  • Risk and impact assessment.
  • Compliance with environmental legislation.

Continuous monitoring and improvement.

Aligns with CSRD and ESG reporting, demonstrating environmental accountability.

We design ISO 14001-aligned frameworks integrated with ESG.

 

We design ISO 14001-aligned frameworks integrated with ESG.

We design ISO 14001-aligned frameworks integrated with ESG.

  • Hazard identification and risk management.
  • Worker participation and consultation.

Incident response and corrective action.

Complements EU workplace safety directives, reduces risks, improves culture.

We embed ISO 45001 practices within broader EHS governance.

Digital Resilience Standards

ISO 27001 – Information Security Management

The leading global standard for information security, aligned with GDPR and NIS2.

  • Risk-based approach to information security.
  • Access controls, encryption, incident management.

Independent certification for assurance.

Demonstrates robust data protection, supports regulatory compliance.

We integrate ISO 27001 with DORA/NIS2 frameworks.

ISO 22301 – Business Continuity Management

Ensures organisations can continue operations during disruption.

  • Business impact analysis.
  • Continuity and recovery planning.

Testing and exercising.

Complements DORA’s resilience requirements and NIS2 obligations.

We build ISO 22301-aligned continuity frameworks into resilience programmes.

 

Digital Resilience Standards

Europe’s cornerstone data protection law, governing how personal data is collected, processed, and stored.

  • Lawful basis for processing.
  • Data subject rights (access, erasure, portability).
  • DPIAs for high-risk processing.

Any AI or digital project intersects with GDPR obligations.

We integrate GDPR into AI, data, and ICT resilience frameworks.

EU Data Act

Regulates access, sharing, and portability of data in the EU.

Regulates access, sharing, and portability of data in the EU.

Impacts AI training datasets and digital business models.

We align data governance with AI Act and GDPR.

Cross-Links & Overlaps

AML & ESG

  • Financial integrity is increasingly linked with governance in ESG disclosures.

NIS2 & Cybersecurity Act

Certification under the Cybersecurity Act can help demonstrate compliance with NIS2 obligations.

AI Act & GDPR

AI systems that use personal data must comply with GDPR obligations – DPIAs often overlap with AI risk assessments.

DORA & ISO 27001/22301

ICT resilience is stronger when aligned with internationally recognised information security and continuity standards.

CSRD & ISO 14001/45001

ESG disclosures must include environmental and workplace safety data – ISO standards provide frameworks.