Use case 02
Gap analysis: your own documents held against the disclosure requirements.
A general model can tell you what ESRS E1 requires for sustainability reporting. It cannot tell you what is missing from your transition plan — for that it would have to be allowed to see your transition plan.
An ESRS gap analysis compares what a company has already documented with what the applicable disclosure requirements call for. In CSRD-GPT you load your own material into a knowledge space kept separate per client or project. The result is a list of the missing disclosures, each with the citation for the requirement and a named task — and no invented figures where your data is missing.
How it runs
Four steps, one work product.
Create the space
One knowledge space per client or project. It stays separate from every other.
Bring in the material
Prior-year report, transition plan, materiality assessment, data collections, internal policies.
Set the scope
Which standards are material, which financial year, which version. Without those, you get a question rather than a guess.
Work the gaps
A list of missing disclosures with citations, and a to-do list prioritised by materiality and collection effort.
The decisive point
What happens when data is missing.
This is where usefulness separates from risk. A general model keeps writing and inserts a plausible figure. In the draft it looks complete, and by the second revision nobody notices any more.
What CSRD-GPT does instead
- A named placeholder where the disclosure is missing
- A task beside it: which figure, from which source, for which period
- The citation for the requirement, so the scope can be checked
- A flag when the reporting year of the material does not match the reporting period
What the gap list is good for
- As a work plan for data collection inside the company
- As the basis for documenting exclusions where topics are not material
- As preparation for assurance, before the auditor draws up the same list
- As a basis for scoping an advisory proposal, because the effort becomes nameable
Frequently asked
What is an ESRS gap analysis?
A comparison between what a company has already documented and what the applicable disclosure requirements for sustainability reporting call for. The result is a list of the missing data points and disclosures, each with the citation for the requirement.
Which documents can I bring in?
Prior-year reports, transition plans, materiality assessment results, data collections, policies and internal concepts. Up to 100 MB on the Professional plan, up to 1 GB on Premium, plus a Google Drive connection with no data limit.
Does client data stay separate?
Yes. On the Premium plan each client or project gets its own knowledge space. Material from one space is not retrieved when working in another.