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CSRD / ESRS

CSRD and ESRS: compliance for companies operating in Europe

Double materiality, 12 ESRS standards (E1-E5, S1-S4, G1) and mandatory disclosures. Mangue Tech structures the full report.

Companies that trust Mangue Tech

Banco do Brasil
Caixa
Rock in Rio
Hotmart
Petlove
Multilaser
Eztec
Comerc
A.C. Camargo
Grupo Marista

Consulting + Platform

Operational data becomes auditable ESG indicators.

Specialist consulting that understands CSRD / ESRS. A platform that automates the calculation, versions the data and exports it in the format the regulator requires.

Consultoria

ESG data and compliance management, with a specialist who knows your sector.

Plataforma

Our own software, automating calculations, indicators and exports.

Auditable reports

GHG inventory, decarbonization plan and reports ready for the auditor.

Mangue Tech platform · organization home
90%

Less time

Automated collection vs. manual spreadsheet.

20+

Global frameworks

IFRS, CSRD, CBAM, GRI, SASB, GHG, CDP…

60k+

Emission factors

IPCC, DEFRA, MCTI, EPA, Ecoinvent.

How Mangue works

4 steps. From diagnosis to an auditable report.

01

Diagnosis

Find out which ESG risks affect your business and what the regulator will require.

02

Estrutura

Organized data, defined processes and everything ready for any verification.

03

Operation

Emission calculations, decarbonization targets and continuous monitoring.

04

Auditable reports

Active compliance with IFRS, CSRD, CBAM, GRI, SASB and GHG Protocol.

Mangue deliverables for CSRD / ESRS

Every delivery is a complete package: consultant + platform + auditable report. Click to see how we apply it.

Frameworks we apply

The framework

What it is, and why it matters.

The Corporate Sustainability Reporting Directive (CSRD) is the European regulation that replaces the NFRD and sharply widens the range of companies required to report ESG. From 2025-2026, it reaches thousands of companies in the EU and subsidiaries of non-European groups.

The European Sustainability Reporting Standards (ESRS) define the 12 topical standards: E1 (climate change), E2 (pollution), E3 (water), E4 (biodiversity), E5 (resource use and circular economy), S1-S4 (own workforce, workers in the value chain, affected communities, consumers) and G1 (business conduct).

Double materiality requires the company to assess both the financial impact of ESG topics on itself and the impact of its own operations on people and the environment.

At scale

When the standard updates, the calculation engine is already up to date.

20+

supported frameworks

GHG Protocol, CSRD, IFRS S2, CDP, GRI, SASB, CBAM, SBCE. One single database.

60k+

emission factors

IPCC, DEFRA, MCTI, EPA, Ecoinvent. All versioned, with source, year and gas.

4

scopes covered

Scopes 1, 2, 3 and biogenic. Operational and financial. Everything goes in.

Aplicabilidade

Who it applies to.

  • Companies operating in the European Union that meet at least two of three criteria: revenue above €50M, assets above €25M, more than 250 employees.
  • Brazilian subsidiaries of European groups that consolidate reporting under CSRD.
  • Large exporters that have to meet due diligence requirements in European supply chains.

How we deliver

From source to auditor.

01 · etapa

We run the double materiality assessment with internal and external stakeholders, identifying which ESRS topics apply.

02 · etapa

We structure the mandatory data points for each applicable standard, combining emissions data (E1) from the platform with qualitative governance and social information.

03 · etapa

We deliver the ESRS-ready draft report, with a gap analysis and a roadmap for the topics still in development.

By industry

The industries that use it most.

Services

Related services.

Related frameworks

Same data. 20+ outputs.

The definitive roadmap · 2026

The IFRS S1 & S2 Roadmap: the 12 decisions your CFO must make before 2027

A practical guide for CFOs, IR Directors, Controllers and Accounting. ~15 min read, straight to your inbox.

Perguntas frequentes

Dúvidas comuns.

Minha empresa precisa cumprir a CSRD?

A CSRD, diretiva europeia de reporte de sustentabilidade, alcança empresas com operação na União Europeia que atendam pelo menos dois de três critérios: receita acima de €50M, ativo acima de €25M, mais de 250 empregados. Também entram subsidiárias brasileiras de grupos europeus que consolidam reporte sob CSRD e grandes exportadores sujeitos a due diligence na cadeia europeia de fornecedores.

Qual a diferença entre CSRD e ESRS?

A CSRD (Corporate Sustainability Reporting Directive) é a regulação europeia que define quem precisa reportar sustentabilidade e amplia bastante o escopo em relação à norma anterior. Os ESRS (European Sustainability Reporting Standards) são os 12 padrões que dizem o que reportar: E1 a E5 ambientais, S1 a S4 sociais e G1, conduta empresarial.

Já faço inventário de GEE. Isso basta para a CSRD?

Não. O inventário de GEE, os gases de efeito estufa, alimenta o padrão E1 (mudanças climáticas), um dos 12 padrões ESRS. A CSRD, diretiva de reporte da União Europeia, também exige a avaliação de materialidade dupla e os data points dos demais padrões aplicáveis, incluindo temas sociais e de governança.

Subsidiária brasileira de grupo europeu precisa reportar?

Sim, quando o grupo europeu consolida o reporte sob a CSRD, a diretiva de reporte de sustentabilidade da União Europeia. A Mangue Tech estrutura os data points da subsidiária brasileira nos padrões ESRS aplicáveis, integrando dados de emissões da plataforma com as informações qualitativas de governança e social.

A Mangue audita ou certifica o relatório CSRD?

Não. A Mangue Tech conduz a avaliação de materialidade dupla, estrutura os data points dos padrões ESRS aplicáveis e entrega o draft do reporte, com gap analysis e roadmap para os temas ainda em desenvolvimento. Auditoria, certificação e parecer de verificação ficam fora: quem emite parecer é um organismo verificador externo e independente.

Every framework deserves its own auditable trail.