CSRD reporting made easy: practical steps, and a tool to tie it all together

The Corporate Sustainability Reporting Directive (CSRD) is setting a new standard for sustainability reporting in the European Union, requiring businesses to deliver structured, accurate, and transparent disclosures.

While the requirements may seem challenging, they also provide an opportunity to highlight your organization’s sustainability efforts. With careful planning and the right tools, the process can become more manageable and integrated into your operations.

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Where to start with CSRD reporting?

Start by understanding what information needs to be included in your report. This begins with a double materiality assessment, which identifies the environmental, social, and governance (ESG) factors that are most relevant to your organization. This ensures your reporting aligns with CSRD requirements while reflecting your company’s unique context.

Once you’ve defined these priorities, you can develop a reporting framework and begin collecting data from across your organization. Automation tools, such as the one KPMG built using Triggre, can help streamline this process by identifying gaps in data availability, monitoring implementation initiatives to close gaps, (automated) data collection and calculations, and providing clear logs / audit trails.

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Four steps for effective CSRD reporting

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1. Develop a data catalog and define your basis of preparation

Start by creating a comprehensive inventory of data assets, including your approach to data collection (data sources), data owners, data definitions, and assumptions / calculations needed for your CSRD report.  

Result: a robust data framework that aligns with CSRD regulatory requirements and provides a clear structure for reporting.

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2. Conduct a detailed data gap analysis

Evaluate your current data landscape to identify any gaps. This step involves assessing whether your subsidiaries and internal teams can deliver the required information.

Result: a comprehensive overview of data gaps and a clear roadmap for improvement.

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3. Implement initiatives to close data gaps

Once gaps are identified the related implementation initiatives to close the gaps need to be assigned, executed and monitored.

Result: CSRD data gaps are closed, all required CSRD data is available.

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4. Define operational tasks for ongoing compliance

Operationalizing sustainability reporting is key to efficient, complete, and timely data collection. This includes assigning responsibilities, scheduling recurring data collection tasks, and automating workflows.

Result: efficient workflows with minimal resource input, ensuring complete and timely data collection and reporting.

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Measure and report on a recurring basis

With the completion of the activities above your company is ready to measure and report- on a recurring basis. Sustainability reporting is not a one-time task. From 2026 onwards, your organization will need to include CSRD chapters in its annual reports. Automating recurring data collection, streamlining calculations, and ensuring consistency across reporting cycles will make your life easier.

Need guidance?  

CSRD compliance requires planning, collaboration, and the right tools to ensure success. Whether you’re starting with double materiality or looking to optimize your current approach, taking the right steps now will prepare your organization for the future. If you have questions or want expert advice, you can schedule a free 30-minute consultation with our partner KPMG to explore practical solutions for your CSRD reporting needs.