๐Ÿ‡ช๐Ÿ‡บ EU ESG Intelligence

CSRD is here. Are you prepared for the world's most rigorous ESG regime?

The EU's Corporate Sustainability Reporting Directive represents the most significant shift in corporate disclosure since IFRS. The Spotlight helps businesses understand their obligations, close their gaps, and build systems that are assurance-ready.

CSRD. ESRS. EU Taxonomy. Decoded.

The EU's sustainability disclosure regime is the most comprehensive in the world โ€” covering over 50,000 companies by 2026. The Spotlight serves as an India-EU ESG intelligence bridge, helping businesses on both sides of the relationship navigate their obligations with clarity.

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CSRD Readiness Assessment

Comprehensive gap analysis covering your CSRD applicability, double materiality assessment, and ESRS topic alignment across E, S, and G.

  • CSRD applicability determination
  • Double materiality assessment (DMA)
  • ESRS gap analysis (E1โ€“E5, S1โ€“S4, G1)
  • Phased implementation roadmap
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EU Taxonomy Alignment

Technical screening, DNSH assessment, and minimum social safeguards for EU Taxonomy-eligible activities โ€” built for assurance.

  • Eligible & aligned activity mapping
  • Technical Screening Criteria (TSC) assessment
  • Do No Significant Harm (DNSH) analysis
  • Taxonomy disclosure drafting
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SFDR & Sustainable Finance

Article 8 and Article 9 fund alignment, PAI disclosure preparation, and ESG integration frameworks for financial market participants.

  • SFDR Article 8 / 9 classification support
  • Principal Adverse Impact (PAI) disclosures
  • ESG integration policy drafting
  • Sustainability risk frameworks
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India-to-EU Supply Chain

The bridge most advisory firms don't offer โ€” ESG readiness for Indian businesses entering or expanding in European markets.

  • CSDDD due diligence program design
  • EU buyer ESG questionnaire responses
  • Scope 3 supply chain data collection
  • Cross-border ESG alignment
50,000+
Companies affected by CSRD
12
ESRS standards
6
EU Taxonomy objectives
2024
First CSRD reports due

The EU regulatory stack, decoded.

Regulation ยท 01

CSRD โ€” Corporate Sustainability Reporting Directive

Replaces NFRD. Mandatory for large EU companies and EU-listed SMEs. Requires ESRS-aligned sustainability reporting subject to assurance.

Regulation ยท 02

ESRS โ€” European Sustainability Reporting Standards

12 cross-cutting and topical standards covering climate, pollution, biodiversity, water, circular economy, workforce, communities, business conduct, and governance.

Regulation ยท 03

EU Taxonomy Regulation

Classification system for sustainable economic activities. Six environmental objectives, two criteria (Technical Screening + DNSH), and minimum social safeguards.

Regulation ยท 04

CSDDD โ€” Corporate Sustainability Due Diligence Directive

Mandatory supply chain human rights and environmental due diligence for large EU companies โ€” directly impacting their global value chains, including Indian suppliers.

Don't let CSRD catch you unprepared.

Whether you're a European company starting your CSRD journey, or an Indian business facing EU supply chain scrutiny โ€” The Spotlight's senior advisors help you navigate the regime with confidence.

Beyond Profession. Beyond Headlines. Beyond Borders.