What information must be disclosed in CSRD reports?

The Corporate Sustainability Reporting Directive (CSRD) significantly expands the scope and depth of sustainability disclosures required from businesses operating in the EU. Unlike earlier reporting frameworks, CSRD demands a high level of detail, standardization, and transparency across all environmental, social, and governance dimensions. Companies must report according to the European Sustainability Reporting Standards (ESRS) and provide verifiable, audit-ready data that reflects both their sustainability performance and the impacts of their operations across the value chain.

CSRD reporting requires businesses to disclose detailed information on sustainability-related risks, greenhouse gas (GHG) emissions across Scope 1, Scope 2, and Scope 3, governance structures overseeing sustainability matters, and the company’s broader social and human rights impact. This includes transparency on climate strategies, transition plans, and how sustainability issues influence the business model, financial outlook, and long-term resilience. Data accuracy and verifiability are essential, as CSRD introduces mandatory third-party assurance to ensure that disclosures are reliable and free from material misstatements. Companies that cannot provide consistent, traceable data risk compliance challenges and increased regulatory scrutiny.

At the core of CSRD is the principle of double materiality, meaning companies must report both:

• how sustainability issues affect their financial performance (financial materiality), and
• how their operations impact people and the environment (impact materiality).

Key information required under CSRD

Companies must disclose a wide range of detailed sustainability information, including:

1. Environmental disclosures (ESRS E1–E5)

These include:

• Greenhouse gas emissions (Scope 1, 2, and 3)
• Product Carbon Footprints (PCFs) and value chain impacts
• Climate transition plans aligned with EU targets
• Energy consumption and efficiency measures
• Pollution, water, and biodiversity impacts
• Resource use and circular economy strategies

2. Social disclosures (ESRS S1–S4)

Companies must report on:

• workforce conditions, equal opportunities, and labor rights
• worker health, safety, and well-being
• impacts on communities and consumers
• human rights risks across the value chain

3. Governance disclosures (ESRS G1)

Reports must include information on:

• governance structure and oversight of sustainability issues
• business conduct, ethics, anti-corruption, and compliance processes
• risk management frameworks and internal control systems

4. Strategy, risks, and opportunities

CSRD requires companies to explain how sustainability risks and opportunities affect their strategy and business model — including climate risks, supply chain disruptions, and regulatory impacts.

5. Targets, metrics, and progress tracking

Companies must provide clearly defined sustainability targets, relevant KPIs, methodologies, baselines, and year-over-year progress. All metrics must be measurable, traceable, and aligned with ESRS requirements.

6. Mandatory third-party assurance

All CSRD disclosures must undergo independent external assurance, ensuring that sustainability data is accurate, reliable, and audit-ready.

How Sustamize supports CSRD-compliant disclosures

Sustamize helps companies meet CSRD requirements efficiently by providing:

• verified, high-resolution CO₂e datasets for Scope 1–3 and PCFs,
• automated emissions and PCF calculation tools aligned with ISO 14067 and GHG Protocol,
• standardized data structures consistent with ESRS reporting formats,
• tools for supplier data integration to support detailed value chain disclosures,
• audit-ready documentation for third-party assurance.

With sustamize, businesses can streamline CSRD data collection, improve reporting accuracy, and reduce the administrative burden of meeting complex EU requirements.

Ready to simplify CSRD reporting?

Contact our team or request access to sustamize’s sustainability data and tools to build accurate, compliant, and audit-ready CSRD disclosures.