CSRD checklist: an auditable sustainability report in 7 steps
The CSRD requires a structured sustainability report to the ESRS — including a double materiality assessment and external assurance. Without a clear approach, the project quickly becomes unwieldy, because the ESRS cover a large number of possible data points.
This checklist takes you through seven steps from the obligation check to digital tagging. It suits companies subject to reporting as well as SMEs preparing for supply-chain requests using the voluntary VSME standard. Start by clarifying your reporting obligation.
Your checklist
- 1Clarify the reporting obligation: using the national transposition law, check whether and from when your company is subject to reporting — or whether you prepare voluntarily to VSME.
- 2Analyze double materiality: assess which sustainability topics are financially material and where your company has material impacts — this determines the data points to report.
- 3Identify data gaps: for the material ESRS topics, check which metrics (e.g. emissions, energy, employee data) are already available and where data is missing.
- 4Set up data collection: define responsibilities, sources, and methods so that metrics are determined traceably and repeatably.
- 5Structure the report: organize disclosures to the ESRS and integrate them into the management report; document derivations and assumptions in an auditable way.
- 6Involve assurance: engage the external auditor early to meet the requirements for evidence and data quality in time (limited assurance).
- 7Prepare digital tagging: prepare the report in the required machine-readable format so that disclosure meets the technical specifications.
Matching tool
Structure your sustainability report to the ESRS.
CSRD Sustainability Auditor → Check now for freeFrequently asked questions
Where do I start with CSRD implementation?
With two steps: clarifying whether and from when you are subject to reporting, and the double materiality assessment. Only its result determines which of the numerous ESRS data points are relevant to you at all — this prevents you from collecting data unnecessarily.
Which metrics are needed most often?
In practice, greenhouse gas emissions and energy consumption, information on employees and occupational safety, and basic governance information are at the forefront. Those who prepare this data cleanly cover a large share of typical customer requests.
What is the VSME standard for SMEs?
The VSME (Voluntary Standard for SMEs) is a voluntary, lean reporting standard for non-listed SMEs. It bundles the commonly requested ESG metrics into a manageable scope and serves as a common language toward large customers and banks.