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gateCSRD — Sustainability Reporting Execution Gate
// IMMO.QUICK · GATECSRD · RL (EU) 2022/2463 · ESRS · VO (EU) 2023/2772

No filing, without complete ESRS.

gateCSRD forensically seals that a sustainability report passes six clusters, reporting duty, governance materiality, impact materiality, ESRS environment, ESRS social, and ESRS governance with limited assurance, before the CSRD filing occurs. Support for reporting-obligated companies, never a replacement for the statutory audit itself.

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In one sentence: gateCSRD checks every sustainability report against the complete ESRS structure, before the filing is submitted.
✓ RELEVANT IF...
  • You are subject to the CSRD reporting duty (employees over 250, revenue over €40m, or balance sheet over €20m)
  • You need to prove double materiality and ESRS completeness before filing
✕ NOT RELEVANT IF...
  • You expect an auditor to automatically recognise the result as an assurance opinion
  • No CSRD reporting duty or ESRS subreport is involved
// The problem

A missing ESRS subreport otherwise only surfaces at the assurance opinion.

The CSRD requires complete ESRS E, ESRS S, and ESRS G subreports plus a double materiality analysis. gateCSRD checks the completeness of all building blocks before submission, not only at the external auditor.

Limited assurance as part of the final cluster
From financial year 2028, reasonable assurance is expected, currently the CSRD requires limited assurance. The gate checks whether the assurance opinion is on file.
// Architecture

6 clusters, checked sequentially.

Every cluster is dispositive (material_block_mode: true), a hit blocks bindingly, not merely for documentation.

CLUSTER 1
Reporting Duty
Checks whether the thresholds (employees, revenue, balance sheet) under CSRD Art. 1, 19a, 27 apply.
reporting_duty_hash
CLUSTER 2
Governance Materiality
Checks the assessment of governance and strategy under ESRS 2 SBM-GOV.
dp1_governance_hash
CLUSTER 3
Impact Materiality
Checks the analysis of affected stakeholders under ESRS 2 IRO.
dp2_impact_hash
CLUSTER 4
ESRS Environment (E1-E5)
Checks completeness of environmental reporting (climate, pollution, water, biodiversity, circular economy).
esrs_e_hash
CLUSTER 5
ESRS Social (S1-S4)
Checks completeness of social reporting (workforce, value chain, communities, consumers).
esrs_s_hash
CLUSTER 6
ESRS Governance & Limited Assurance
Checks ESRS G1 business conduct and the presence of the auditor's limited assurance opinion.
esrs_g_hash · limited_assurance_hash
No case, no doubt
Every cluster returns its own sealed result. A single hit in an active cluster is enough to block the overall action.
// Test results

Two tested scenarios.

All values on this page are fictional test data and serve only to illustrate the gate logic.

Scenario C1C2C3C4C5C6 Verdict Latency
CSRD report FY2026, all ESRS subreports complete, limited assurance signed offPASSPASSPASSPASSPASSPASSCSRD_SEALED489ms
Filing without a complete ESRS S subreportPASSPASSPASSPASSFAILnot evaluatedBLOCK_CS5_NO_ESRS_S451ms
Cryptographic chain continuation
Every test produces a deterministic receipt_id, an input_snapshot_hash, an HMAC-SHA256 signature, and a merkle_link to the previous receipt. Persistence occurs in the gateCSRDReceipt entity with a 10-year retention period.
// Clarification

What gateCSRD is not.

  • Not automatic recognition by a regulator or an auditor. The gate delivers a cryptographic proof, not an assurance opinion.
  • Not a replacement for the external audit itself. The gate seals the completeness check before submission.

For reporting-obligated companies that want to make CSRD filings provable.

Request Access → access@immoquick.eu
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