Best CSR-RUG software solutions 2026

These are the 8 best CSR-RUG software solutions for 2026:

1. Dcycle

2. Workiva

3. Position Green

4. Sphera

5. Quentic

6. Plan A

7. Normative

8. Sweep

CSR-RUG software helps companies meet the requirements of Germany’s CSR-Richtlinie-Umsetzungsgesetz: from collecting non-financial KPIs and drafting the non-financial declaration to embedding it in the management report or publishing it as a standalone document.

The CSR-Richtlinie-Umsetzungsgesetz (CSR-RUG) is Germany’s transposition of the European Non-Financial Reporting Directive (NFRD) and requires certain large capital-market-oriented companies, credit institutions, and insurance companies with more than 500 employees to publish a non-financial declaration.

With the entry into force of the CSRD, CSR-RUG requirements will be progressively replaced by far more extensive reporting obligations under ESRS. Companies that invest in a scalable CSR-RUG solution today are simultaneously preparing for CSRD.

This article presents the 8 best CSR-RUG software solutions, explains what to look for when choosing one, and shows how to prepare for the transition to CSRD.

The 8 best CSR-RUG software solutions compared 2026

1) Dcycle

Dcycle is a SaaS platform for companies that need to centralise, calculate, and structure their non-financial data for regulatory requirements: CSR-RUG today, CSRD tomorrow.

We are not auditors and not a consultancy. We are a platform built to fully automate the collection, analysis, and distribution of environmental data: CSR-RUG, CSRD, EU Taxonomy, LkSG (Supply Chain Act), SBTi, and ISO standards.

Dcycle helps companies produce the non-financial declaration under CSR-RUG from a structured, centralised data foundation, while ensuring those same data points can be reused for future CSRD reporting under ESRS.

With Dcycle, companies can:

• Centralise all non-financial KPIs on a single platform.

• Fully automate calculations, reports, and validations.

• Normalise data and prepare it for CSR-RUG, CSRD, EU Taxonomy, and other frameworks.

• Ensure complete traceability and data quality at every stage.

• Future-proof their operations for upcoming CSRD reporting obligations.

Request a demo and discover how Dcycle combines CSR-RUG and CSRD compliance in a single platform.

2) Workiva

Workiva is a cloud platform that combines financial and non-financial reporting in a single workflow, making it particularly suitable for companies that need to link their non-financial declaration closely to the management report.

The platform offers robust approval workflows, version control, and audit trails that meet the requirements for the statutory review of the non-financial declaration.

Workiva strengths:

• Integrated financial and non-financial reporting.

• Approval workflows with role separation and complete documentation.

• Publishing in digital formats including XBRL for CSRD.

3) Position Green

Position Green is a European sustainability platform with a strong focus on European regulation, helping companies implement CSR-RUG and prepare for CSRD.

The platform provides pre-built templates for the main non-financial aspects and enables fast implementation without extensive configuration.

Position Green advantages:

• Strong focus on European compliance requirements.

• Pre-built templates for non-financial reporting.

• Seamless transition from CSR-RUG to CSRD and ESRS.

4) Sphera

Sphera offers a comprehensive ESG platform with a strong focus on risk management and operational sustainability data, supporting companies in collecting non-financial KPIs across all material aspects of CSR-RUG.

For companies that want to link their non-financial reporting to existing EHS processes, Sphera is particularly relevant.

Sphera strengths:

• Combination of non-financial reporting and operational risk management.

• Integration with existing EHS systems.

• Scalable for globally operating companies.

5) Quentic

Quentic is an EHS and ESG platform with a strong presence in the DACH market, making it one of the most natively German-market options for companies that want to fulfil their CSR-RUG obligations with a local, German-speaking provider.

The platform supports the collection of all material non-financial aspects under CSR-RUG and provides configurable workflows for the reporting process.

What sets Quentic apart:

• Specialised in the DACH market with local expertise.

• Integrated EHS and ESG management across all reporting aspects.

• German-language support and experience with German regulatory requirements.

6) Plan A

Plan A combines non-financial reporting, carbon accounting, and sustainability targets in an integrated system, making it particularly suited to mid-sized companies that need to manage multiple regulatory requirements simultaneously.

Plan A advantages:

• Focus on European regulation, including CSR-RUG and CSRD.

• Integrated carbon accounting for the environmental aspect of the non-financial declaration.

• Intuitive interface with guided workflows.

7) Normative

Normative focuses on standardised emissions calculations, providing the methodological foundation for the environmental aspect of the non-financial declaration.

The platform offers clear calculation rules and templates that improve comparability across reporting periods and facilitate regulatory reviews.

Normative key advantages:

• Standardised emissions calculations for the environmental aspect of the non-financial declaration.

• Clear documentation for audit procedures and regulatory reviews.

• Support for multiple international frameworks.

8) Sweep

Sweep automates data collection for non-financial reporting by connecting ERP, procurement, and HR systems via APIs, automatically providing all relevant data points for the non-financial declaration.

What Sweep offers:

• Native connectors for internal data sources.

• Automated data loads with quality controls.

• Scalable for companies with complex data landscapes.

What is CSR-RUG and who does it affect?

The CSR-Richtlinie-Umsetzungsgesetz in brief

The CSR-Richtlinie-Umsetzungsgesetz (CSR-RUG) is Germany’s transposition of the European Non-Financial Reporting Directive (NFRD, Directive 2014/95/EU) and has been in force since the 2017 financial year.

The law requires certain companies to publish a non-financial declaration covering five material aspects:

Environmental matters: greenhouse gas emissions, water consumption, air pollution, biodiversity, and circular economy.

Employee matters: measures to implement employment conditions, occupational health and safety, training, and equal treatment.

Social matters: dialogue with affected communities, measures to protect human rights.

Respect for human rights: measures to prevent human rights violations in own operations and in the supply chain.

Anti-corruption and anti-bribery: instruments to prevent and detect corruption.

Which companies are affected?

CSR-RUG applies to large capital-market-oriented companies, credit institutions, and insurance companies with more than 500 employees on annual average, provided they also meet at least two of the following size criteria: total assets above 20 million euros, revenue above 40 million euros.

Both listed stock corporations and AGs, as well as GmbHs that meet the relevant criteria, are affected. Parent companies may prepare a consolidated non-financial declaration that exempts subsidiaries from the individual obligation.

CSR-RUG and CSRD: transition and continuity

CSR-RUG is being progressively replaced by the CSRD (Corporate Sustainability Reporting Directive), which introduces far more extensive reporting obligations under the ESRS (European Sustainability Reporting Standards).

The CSRD significantly expands the scope: while CSR-RUG affects around 550 German companies, the CSRD will progressively capture up to 15,000 German companies. At the same time, requirements around depth, granularity, and external assurance are rising sharply.

For companies already subject to CSR-RUG today, it is advisable to build the non-financial declaration from the outset in a way that the data structures and processes can carry over to CSRD. A platform that covers both frameworks protects against a costly double implementation.

Requirements for the non-financial declaration

The non-financial declaration can be integrated into the management report or published as a separate non-financial report. In the latter case, the management report must reference the separate report.

The law prescribes no specific framework, but companies may reference recognised standards: GRI (Global Reporting Initiative), EMAS, ISO 26000, UN Global Compact, or sector-specific standards. If no recognised standard is applied, this must be explained.

The non-financial declaration must be reviewed by an auditor for formal completeness; a substantive audit is not mandatory but is recommended. Under CSRD, external assurance with limited assurance will become mandatory.

5 criteria for choosing the best CSR-RUG software

1) Coverage of all five non-financial aspects

The software must cover all five material aspects of CSR-RUG: environmental, employee, social, human rights, and anti-corruption. The environmental aspect in particular often requires deeper technical support, for example for calculating greenhouse gas emissions under the GHG Protocol.

2) Scalability towards CSRD and ESRS

The most important long-term criterion is scalability to CSRD. A platform that covers CSR-RUG today but is not prepared for the far more extensive ESRS requirements will become a migration project in the coming years.

Look for software that covers the key ESRS topics and ensures that data collected today can be structurally carried over.

3) Integration with financial reporting and management report

The non-financial declaration is closely linked to the annual accounts. The software should integrate with financial reporting systems and management report workflows to ensure consistency between financial and non-financial information and avoid duplicate work.

4) Auditability and documentation

Both the formal completeness review under CSR-RUG and the future assurance obligation under CSRD require complete documentation of all data used, calculations, and sources. The software must provide version control, source evidence, and change logs as standard features.

5) Support with German regulatory expertise

CSR-RUG is a German law with specific commercial law requirements. A provider with local expertise, German-language support, and experience with German audit practice can be decisive in setting up the implementation correctly and avoiding costly corrections later.

5 benefits of a modern CSR-RUG software solution

1) Structured collection of all non-financial aspects

A specialised platform guides companies through the systematic collection of all five non-financial aspects, including materiality assessment and selection of relevant KPIs. This creates a complete, consistent data foundation that meets CSR-RUG requirements.

2) Automated data collection instead of manual input

Rather than consolidating data from different departments manually, a good platform connects the relevant internal systems and collects KPIs automatically. This saves considerable time and reduces the risk of inconsistencies between reporting periods.

3) Audit-ready documentation

All inputs, calculations, and changes are automatically logged. This enables complete documentation for statutory audit and simultaneously prepares companies for the tightened assurance requirements under CSRD.

4) Simultaneous preparation for CSRD

The most important long-term benefit of a modern CSR-RUG platform is seamless scalability to CSRD. Companies that set up the right data structures and processes today avoid a costly migration and are ready for the expanded ESRS requirements.

5) Connection with carbon accounting and Scope 3 reporting

The environmental aspect of the non-financial declaration requires reliable emissions data. Platforms that connect CSR-RUG reporting with carbon accounting and Scope 3 management create a consistent data foundation for all reporting obligations without additional effort.

How to prepare for CSR-RUG compliance and the transition to CSRD

Materiality assessment as a starting point

Before the first non-financial declaration is prepared, a materiality assessment must be carried out: which of the five non-financial aspects are material for the company? CSR-RUG allows non-material aspects to be omitted if this is explained.

A structured materiality assessment is also the first step towards the double materiality required under CSRD, which considers both financial materiality and impact materiality.

Assessing data availability and quality

Before selecting a system, it is worth analysing data availability for all material aspects: which KPIs are already available? Which must be newly collected? Where are data gaps or quality issues?

This analysis determines what integration capabilities the software needs to provide and how intensively the data collection process must be built.

Choosing a framework and reporting format

CSR-RUG prescribes no framework, but recommends orientation towards recognised standards. GRI standards are particularly widespread in Germany and provide a well-documented foundation.

At the same time, it is worth considering CSRD compatibility when selecting a framework. Alignment with the key ESRS topics creates maximum continuity.

Defining the audit process and governance

The non-financial declaration must be reviewed by an auditor for formal completeness. This requires clear responsibilities, approval workflows, and complete documentation of all data and methods used.

Early alignment with the auditor on expected evidence and formats helps avoid unpleasant surprises shortly before publication.

Dcycle: the platform for CSR-RUG today and CSRD tomorrow

Non-financial reporting on a future-proof foundation

Dcycle is designed as an integrated environmental data platform that helps companies fulfil their CSR-RUG obligations today and simultaneously lay the foundation for CSRD reporting, savings identification, and operational decisions tomorrow.

The platform centralises all non-financial data, automates calculations and validations, and exports audit-ready reports: for the non-financial declaration under CSR-RUG and for future ESRS reports under CSRD.

Connecting non-financial reporting with carbon accounting

Dcycle connects non-financial reporting directly with carbon accounting and Scope 3 management. Emissions data collected for the environmental aspect of the CSR-RUG declaration flows automatically into CSRD reports, EU Taxonomy analyses, and SBTi targets.

Supplier data and LkSG in a single system

With Dcycle, the supplier data needed for the human rights aspect of the CSR-RUG declaration and for LkSG compliance is managed in a single system. This avoids duplicate work and creates a consistent data foundation for all reporting obligations.

Request a demo and discover how Dcycle combines CSR-RUG compliance and CSRD preparation in a single platform.

Frequently asked questions (FAQs)