Der Aufbau der ESRS: SO berichten Sie CSRD-konform.

28.11.2024

The structure of an ESRS report: How to report in compliance with CSRD

Tens of thousands of companies have to publish a CSRD-compliant sustainability report for the first time. Many are now sitting in front of over 1,000 data points and asking themselves: How should a sustainability report be created from this? What is the structure of an ESRS report? This article will help you with this and also provides you with a checklist for identifying key data points.

Creating an ESRS report – what do I need to do?

Creating a CSRD-compliant sustainability report is new for almost all companies. So far, only a few have completed this process. They are therefore not alone. In order to first understand the structure of an ESRS report, it is therefore useful to familiarize yourself with the individual ESRS standards. In the next step, you should focus on the key disclosure requirements and data points for the company. We have a practical checklist for you to do this.

What is required with CSRD and ESRS?

Being affected by the CSRD means that the company is obliged to publish a sustainability report as part of the management report. This sustainability report should not be a marketing brochure, but a detailed report that covers environmental, social and governance (ESG) issues. It is important to note that companies are not free to choose the framework for the report – the ESRS are the standards they must follow. In addition, the report – just like the management report – is audited by external auditors. It is therefore all the more important that you understand the framework, the ESRS, know exactly how the report is structured and report on the correct, key data points.

How should I proceed with the double materiality analysis?

Keyword material data points: The double materiality analysis is the core of the ESRS report.

Unlock the entire blog post now and get:

Tips for double materiality analysis,
an overview of the structure of the ESRS,
well-founded information on the contents of the ESRS standards and
a checklist for determining the key data points.

Before we continue

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