Probably here because the scope keeps moving and nobody can tell you whether you still have to report.

CSRD · ESRS · Assurance

Who reports changed. What you must prove did not.

CSRD is the obligation, ESRS is the content, assurance is the test. The Omnibus cut who reports and how much — not the evidence a reviewer asks for.

Fewer companies, same evidence bar Limited assurance is the gate Datapoints reduced, not removed
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REZET Hub on desktop, tablet and phone: resource and waste figures with the chain of custody and the events behind each disclosed datapoint
The short version

CSRD, ESRS and assurance, three things people say as one.

They are not synonyms, and confusing them is how a project ends up building a report nobody can defend.

CSRD is the obligation

The Corporate Sustainability Reporting Directive says who must publish a sustainability statement, where it sits and that it must be externally assured. The Omnibus package reshaped the thresholds: the population in scope fell from tens of thousands of companies to a few thousand.

ESRS is the content

The European Sustainability Reporting Standards define the actual datapoints. EFRAG delivered a streamlined amended set that removed roughly three in five datapoints. Timing differs by wave, so the first question is not what to disclose but which wave you are in.

Assurance is the test

A sustainability statement is reviewed by an external provider. Limited assurance is not a light touch on the parts that matter: the provider selects figures and traces them back. A number without a path back to an event is where the qualification lands.

What an assurance provider opens

Six questions. A batch-level record answers all six.

  • 01WHICH BOUNDARY DOES THIS FIGURE COVER
  • 02WHERE DID THE QUANTITY COME FROM
  • 03HOW WAS WASTE CLASSIFIED
  • 04WHO PRODUCED THE UNDERLYING DATA
  • 05WHAT CHANGED SINCE LAST YEAR, AND WHY
  • 06CAN YOU SHOW ONE SAMPLE END TO END

Scope stated, not implied

Sites, entities and period. A resource-use or waste figure that does not declare what it covers cannot be tested, because there is nothing to sample against.

A weight with an author

Whether it was weighed, invoiced or estimated, and by whom. Three different provenances can produce the same tonne and three different levels of confidence in it.

The route decides the disclosure

Diverted from disposal and directed to disposal are different ESRS lines. The split follows what the facility did with the material, not what the contract said it would do.

The value chain is part of the statement

Most resource and waste data is created by transporters and processors. The provider will ask how data you did not produce became a number you signed.

A movement you can explain

Comparatives are part of the statement. A figure that moved without a recorded reason reads as an error until proven otherwise.

The sample test

The provider picks a period and a stream and follows it. Everything else in the preparation is preamble to this moment.

How to get there

Five steps, so the statement holds at the sample.

1

Settle your wave and your boundary first

Which entities, which sites, which period. Half the assurance findings in practice are boundary findings, not measurement findings.

2

List the datapoints you cannot currently open

Go down the amended ESRS resource and waste lines and mark each one: measured, declared, or estimated. The honest inventory is the plan.

3

Capture quantity where the material moves

A weight recorded at the event has an author and a date. A weight reconstructed from an invoice has neither.

4

Bring the value chain onto the same record

Transporters and processors write their own leg. Data you retype from somebody else's PDF is data you cannot stand behind.

5

Keep the comparatives with their corrections

When a prior figure is restated, keep both versions with their dates, so a movement between years is explained rather than defended.

Evidence overview in REZET Hub: resource and waste figures, chain of custody and the events behind each ESRS datapoint
What you get

The evidence layer under the statement.

Quantities captured at the event

Recorded where the material moved, by the party that moved it, with the site and period they belong to.

Diverted and disposed, from the facility

The treatment route reported by the operator that performed it, including the fraction that was not recovered.

A datapoint that opens to its sample

Any disclosed figure drills to the movements underneath it, so the sample test is an afternoon rather than a reconstruction.

When the assurer says, “Take me from this figure to an event” — how many people do you have to email?

Assurance readiness is built while the material moves, not in the eight weeks before the statement is due. Choose the next step that fits where you are.

Map our ESRS evidence gaps Upgrade our assurance readiness
FAQs

Where to start?

Find answers to common questions and discover the best way to get started.

What does onboarding require?

Start with one material pathway: its origin, destination, people involved and the evidence it needs to support. We then configure locations, roles and the records required at each handoff.

Do we need to change our existing systems?

Not necessarily. REZET Hub is designed to complement existing operational, ERP, reporting and sustainability systems rather than requiring organisations to replace their existing technology stack.

How long does implementation take?

Timing depends on the first pathway, sites, users and integration requirements. We confirm the implementation plan after scoping rather than promising a generic duration before we understand the operating reality.

How is REZET Hub different from traditional reporting?

REZET Hub does not simply tell you what happened.
It helps you decide what should happen next.
Traditional reporting often relies on information entered after an event has occurred. REZET Hub is designed to capture evidence as materials move and responsibility changes, creating a stronger connection between the physical event and its digital record.
It also goes beyond reporting by acting as a sustainability decision-support tool. By analysing each waste stream, REZET Hub can identify alternative recovery, reuse, upcycling or recycling pathways, helping organisations improve circular outcomes and make more informed progress towards their zero-waste goals.

Which plan is right for a first pathway?

Explore is for one user testing one stream at one site. Operate supports a small team managing recurring batches and standard reports at one site. Scale adds multi-site controls and audit-grade Scope 3 outputs. Integrate is for advanced controls, SSO, API and broader organisational support.

Who is REZET Hub not for?

REZET Hub is not a carbon-credit marketplace, a substitute for the physical operator, or a generic reporting tool that can reconstruct missing evidence after the fact. It works best when there is a real material flow and an internal owner prepared to make the record part of operations.

Can we start small and expand later?

Yes. Start with one live pathway, then add users, sites, materials, reporting outputs or integrations as the programme grows. The right starting point is the smallest plan that can support the job properly.

Can we compare supplier with supplier?

Yes, on the record’s own terms. Handoffs are documented between responsible parties, processing events are linked to the relevant operator, and inputs and outputs are reconciled at batch level, so the same figures read supplier by supplier and site by site. Exports can be taken at any time in a structured format, for tenders, contract reviews and disputes.

What does REZET Hub record?

Batch-level material identification, documented handoffs, processing events, responsible parties and input-output reconciliation. The result is a structured trail ready for review and export.

Can the evidence support audits and reporting?

Yes. The evidence pack can support internal reporting, audits, customer requirements and Digital Product Passports. REZET Hub records the evidence; it does not replace the underlying regulatory obligation.

Does REZET Hub sell carbon offsets or credits?

No. Where environmental outcomes are calculated, they stay linked to the underlying material record, methodology and supporting evidence rather than being presented as an offset.

Who verifies the data?

Each responsible party records the handoff it took part in, and the receiving party measures the material independently on arrival and compares it against the sending party’s quantity, so any discrepancy becomes visible. Where the record and the movement disagree, the difference is surfaced as an exception instead of being smoothed over, and the underlying record is tamper-evident and append-only. Auditors and assurance providers come in as guests, on a read-only view of the trail. REZET Hub describes what the evidence contains, not what it certifies

What happens when a record is corrected?

Corrections are appended, not written over the top: every step becomes an event that is added to the record rather than replacing what was there. An auditor drilling into a claim sees the measurement, the actor, the evidence and the correction history behind it, which is why the record is never rewritten for the reader.

Are units and classifications standardised at capture?

Capture begins from a material profile selected at source, with description, quantity and photographic evidence recorded against it; the receiving party then measures the material independently and reconciles the mass. The units and classifications your programme uses are agreed at onboarding, when we configure locations, roles and the records required at each handoff.

Who owns an exception?

REZET Hub surfaces the exception and shows which party recorded which movement; it does not appoint the person inside your organisation who resolves it. REZET Hub works best when there is a real material flow and an internal owner prepared to make the record part of operations.

What does a contractor have to do?

A contractor contributes evidence only where responsibility changes. Working from a scoped link, it sees the one job assigned to it and the quantity handed over, records the outputs, photographs or weighs them and submits. There is no shared login and no second reporting workflow: each party sees only the movements it took part in.

What does this add to our own site team’s day?

At the point of movement, the person handling the material selects the material profile, captures the description and quantity, and captures photographic evidence against it. There is no second reporting workflow: REZET Hub is designed to complement existing operational, ERP, reporting and sustainability systems rather than replace them.

What happens when a handoff is missing?

Evidence is created at material handoffs and processing events rather than reconstructed afterwards, so a handoff that was never recorded stays visible as a gap in the batch trail. Where the record and the movement disagree, the difference is surfaced as an exception.REZET Hub is not a generic reporting tool that can reconstruct missing evidence after the fact: it shows the gap, it does not fill it.

Where did REZET Hub begin?

REZET Hub began inside REZET Global’s circular programmes. Real materials were being recovered and transformed, while evidence sat across spreadsheets, emails, photographs and certificates. REZET Hub was built to keep the digital record in step with the physical work.

Is REZET Hub only for companies working with REZET Global?

No. REZET Hub and REZET Global are separate businesses. REZET Hub can be used independently by organisations and circular operators. REZET Global provides one real-world operating environment in which REZET Hub’s evidence capabilities can be applied.

What languages is REZET Hub available in?

REZET Hub is available in English and Spanish, with Portuguese and German coming soon.

How does this work across different jurisdictions or states?

REZET Hub records the evidence; it does not replace the underlying regulatory obligation, and this page does not set out the rules of any single jurisdiction. Sites are managed as locations within one programme, and framework mapping detail is available on request — we describe what the evidence contains, not what it certifies. Which requirements apply at each site is scoped before implementation.