ESRS · CSRD reporting
The report is the by-product.
Palau builds a living ESG twin of your organisation — every entity, every document, every datapoint in one governed system. ESRS compliance becomes an output. The twin becomes the asset.
Built for complex, multi-entity groups. Audited alongside five assurance firms.
The problem
Somewhere in your group right now, there is a Word document called sustainability_statement_FINAL_v7, forty spreadsheets feeding it, and a colleague quietly rebuilding last year's consolidation by hand.
ESRS didn't create that chaos — it exposed it. Hundreds of datapoints, dozens of entities, contributors who aren't sustainability experts, and an auditor who wants to trace every sentence back to its source. Most tools respond by helping you fill in a template faster. That fixes the report. It doesn't fix the year.
ESRS E1-1 · Datapoint
Transition plan for climate change mitigation
82%
compliance score
- §16 aGHG reduction targets disclosed and datedAnnual report · p. 74
- §16 bDecarbonisation levers identifiedClimate policy · p. 8
- §16 cLocked-in emissions not yet quantified — improvement point drafted
- §16 dCapEx alignment with taxonomy partially disclosed
The gap analysis, paragraph by paragraph — run on your existing report in minutes.
How Palau works
One twin. Every answer.
Instead of a form to fill, Palau builds a governed digital twin of your organisation — and puts your ESRS report, and everything after it, on top.
Feed the Vault
Drop in policies, reports, evidence — anything. AI categorises every file, detects its reference year, entity and validity, and keeps versions for the audit trail. Nothing is used unless you say so.
Mirror your structure
Group, entities, sites — including partial ownership and joint ventures. The twin knows who owns what, so consolidation and materiality follow your real organisation, not a template.
Report on ESRS
AI drafts every datapoint from your own documents, scores compliance paragraph by paragraph, and routes the rest to the right colleagues. You review, approve, consolidate, export.
Reuse everything
The same twin answers customer tenders, EcoVadis, CDP, benchmarks you against peers and screens acquisitions. This is where compliance starts paying you back.
ESRS, properly
The hard parts of ESRS, handled.
Not a text generator with a checklist. Six capabilities built for how a real sustainability statement actually gets made — and audited.
AI auto-population, with receipts
One click drafts a full ESRS project from your own documents. Every sentence cites its source — down to the page — is flagged as AI-generated, and counts for nothing until a human approves it.
Gap analysis in minutes, not months
Upload last year's report and get a compliance score per datapoint, paragraph by paragraph against the standard — with drafted improvement points. It keeps checking while you write.
Consolidation that knows your group
Roll up narrative and numbers from entity to group — including proportional consolidation for partial ownership. No central ERP required. Cordeel consolidates 25 companies across six countries this way.
A double materiality auditors can interrogate
Import your existing DMA or build one in ESRS format — scoring, thresholds, IROs, per-entity materiality. Every step is documented and stress-tested by people. No black box.
Contributors who aren't experts — by design
Colleagues see only their datapoints, in plain language, in their language, with a deadline and an AI assistant beside every question. They answer; they don't decode regulation.
An audit trail auditors compliment
Who changed what, when, and why — version history with exact diffs, evidence locked to datapoints, omissions justified. Give your auditor access, or let them question the AI's logic directly.
60%
less time on questionnaires and tenders — a KPI we commit to in contracts
1.5h
to answer a customer tender estimated at 4–6 weeks of manual work
25
companies consolidated across six countries — without a central ERP
48h
to reflect regulatory changes in the platform when the EU moves
Beyond compliance
Most platforms stop at the report. The twin keeps working.
Tenders, EcoVadis, CDP — answered from the same data
Every questionnaire that lands on your desk is auto-populated from the twin, with evidence and page references attached. You verify instead of rewrite.
Benchmark against anyone
Upload a peer's public report and compare disclosure by disclosure — including against best-in-class reports that already passed audit.
Screen an acquisition before you buy it
One client runs ESG due diligence on every acquisition target — revenue, sites, estimated footprint — before the deal team gets on a plane.
Publish a report people can question
An interactive sustainability statement your stakeholders can ask anything — with analytics on what they actually look for. One client fields hundreds of questions a week through it.
The AI agent behind all of it
Reef is Palau's AI agent — and no, it's not a chat window. It knows your company profile, your structure, your materiality and every approved datapoint, and it does work: full gap analyses, dashboards built on the spot, Word and Excel deliverables, custom questionnaires filled with cited evidence.
It runs on a growing library of skills — EU Taxonomy screening, GHG accounting on a million-plus emission factors, value-chain mapping, transition plans — built by Palau and by a community of 800+ sustainability professionals. When you build a skill, your whole team gets a button.
See Reef on your own documentsTrust
AI your auditor will actually accept.
The question isn't whether AI can draft your statement. It's whether the result survives assurance. Ours has — repeatedly.
Cited to the page
Every AI-drafted sentence traces to a source document and page number. Click it, see the highlighted passage.
Humans hold the pen
AI output is clearly flagged and contributes nothing to your report until a person approves it. Aligned with what the EU AI Act expects of you.
A paper trail, end to end
From stakeholder engagement to final disclosure: every step, every change, every omission documented and explainable.
No lock-in, ever
Export everything to Excel or Word at any time. EU-hosted, and your data never trains our AI models.
“We tested many platforms on the market. Palau stood out immediately. It's different. It goes beyond reporting.”
Piotr BiernackiESRS co-author · EFRAG TEG member
“Collecting and consolidating data from more than 25 companies across six countries, without a central ERP. AI is not a gimmick added at the end — it sits at the core of the platform.”
Simon MailletSustainability Director · Cordeel Group
“It never feels like a traditional supplier–client relationship, but rather like people working together towards a common goal.”
APK GroupInfrastructure · Belgium
Built for a moving target
Omnibus changed ESRS. Your setup shouldn't break.
Both ESRS versions live side by side on the platform — the full standard and the simplified post-Omnibus set. Run a gap assessment of your current report against the new requirements, then migrate with one click, or stay where you are.
Because the twin is standard-agnostic, the same datapoints feed VSME, GRI, ISSB or whatever comes next. When the EU moves again, we update within 48 hours. Tracking regulation is our job, not yours.
- ESRS — full standardmaintained · current
- ESRS Simplified (Omnibus)146 datapoints · live
- VSME → ESRS upgrade pathsame data model
- GRI · ISSB · EU Taxonomy · CDPinteroperable
Bring last year's report. Leave with your gap analysis.
In a pilot, we load your existing report into Palau and run the full ESRS gap analysis with you — paragraph by paragraph, score included. You'll see exactly where you stand before you see a contract.