The gap analysis allows you to identify what's missing to finalize your CSRD report and assess its quality.
This page helps you identify missing or incomplete data to help you target the necessary actions to ensure full compliance and optimize report quality.
1. How does it work?
The different graphs in the Gap Analysis update automatically and synchronize with the Data Collection tab.
Filter 1: Standard > then choose the standard you are working with, for example, CSRD.
Filter 2: Importance > select at least the "Data or Justification" and "Mandatory" filters. If you completed optional forms during data collection, apply this filter in the gap analysis for optimal comparison.
2. How to determine if the reporting is compliant?
This table outlines the criteria for compliance, the filters to apply, the key performance indicators (KPIs) to monitor, and the values to reach for the data to be validated.
Criterion | Filter combination to apply | KPI to use | KPI value to achieve |
No question that has the “Must Report Data” property should be left empty or filled with the “Not Available” alternative | Materiality: Material Mandatory Level: Must Report Data | KPI 1: Number of Material Questions KPI 2: Number of validated questions KPI 3: Number of questions not available | Number of Material Questions = Number of Validated Questions AND Questions not available = 0 |
No question that has the “Must report data or justification” should be left empty | Materiality: Material Mandatory Level: Must Report Data or Justification | KPI 1: Number of Material questions KPI 2: Number of validated questions | Number of Material questions = Number of validated questions (Number of material questions that are NOT validated = 0) |
🚨 Until the conditions described in the “KPI value to achieve” column are not respected, your reporting is not compliant!
Not being compliant means taking the risk of being rejected by the auditor and therefore having a report that cannot be published as is.
👉 In that case, you should go back to the Data Collection tab and make the appropriate modifications.
3. What about the quality of reporting?
Compliance: is what needs to be provided to be within the framework of my obligations
Quality: requires that the data provided is exact and precise.
To handle the quality of reporting, you will need to:
Provide strong justification
Provide documents, evidence
Make sure that there are as few questions as possible for which data is unavailable.
If you have questions, please reach out to the Support Team or your Onboarding Manager.