EU CSRD Assurance Implementation Budget Calculator

Roll up external assurance effort, internal staffing, and technology subscriptions to assemble a defensible first-year CSRD compliance budget. The calculator highlights total spend, per-entity cost, and the allocation between external auditors, internal teams, and reporting platforms so finance, sustainability, and audit leads stay aligned.

Count each legal entity that triggers CSRD reporting obligations, including subsidiaries and branches.
Blended professional services rate per assurance day for your audit or advisory firm.
Estimated number of fieldwork, testing, and review days the assurance team will spend per entity.
Total internal person-days expected across sustainability, finance, risk, and IT teams.
Optional — defaults to €520.00 per day when blank to value internal time at a fully loaded cost rate.
Optional — defaults to €0.00. Enter annual subscriptions for CSRD reporting, workflow, or tagging platforms.

Budget outputs are illustrative estimates. Confirm scope, rates, and audit requirements with your assurance provider and internal stakeholders before committing spend.

Examples

  • Example 1 — 6 entities, €1,550 day rate, 22 assurance days per entity, 180 internal days, €600 internal rate, €48,000 platform ⇒ Total CSRD budget: €360,600.00 | Per-entity cost: €60,100.00 | External 56.74%, Internal 29.95%, Platform 13.31%
  • Example 2 — 3 entities, €1,250 day rate, 18 assurance days per entity, 90 internal days (defaults), no platform fee ⇒ Total CSRD budget: €114,300.00 | Per-entity cost: €38,100.00 | External 59.06%, Internal 40.94%, Platform 0.00%

FAQ

How can I adjust for reasonable versus limited assurance?

Increase or decrease the external assurance days per entity to reflect the deeper testing, sampling, and walkthrough requirements associated with reasonable assurance versus limited assurance.

Do I need to update the internal day rate each year?

Review the internal blended rate annually so it reflects salary adjustments, benefits, overhead allocation, and any shared-service recharge applied to CSRD workstreams.

Where should I include double materiality workshops?

Add the expected workshop effort to the internal staff day total or treat it as additional external days if consultants lead double materiality sessions across the group.

Can I model phased onboarding across subsidiaries?

Yes. Run separate scenarios with lower entity counts or fewer external days to represent phased onboarding waves, then layer the results into a multi-year roadmap for budget approval.

Additional Information

  • External assurance cost multiplies the per-entity day estimate by the blended professional rate and entity count.
  • Internal staffing cost values cross-functional team time with a loaded day rate that defaults to €520 when left blank.
  • Platform fees capture sustainability reporting, tagging, audit trail, or double materiality tooling subscriptions.
  • Per-entity cost divides the total program spend by the number of in-scope reporting entities.
  • Spend mix percentages help communicate budget ownership between sustainability, finance, audit, and IT stakeholders.

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