{"id":4551,"date":"2024-09-23T09:23:18","date_gmt":"2024-09-23T09:23:18","guid":{"rendered":"https:\/\/verso.de\/blog\/10-csrd-tips-for-esg-managers\/"},"modified":"2026-02-09T09:17:54","modified_gmt":"2026-02-09T09:17:54","slug":"10-csrd-tips-for-esg-managers","status":"publish","type":"post","link":"https:\/\/verso.de\/en\/blog\/10-csrd-tips-for-esg-managers\/","title":{"rendered":"10 CSRD tips for ESG managers"},"content":{"rendered":"\t<section class=\"snk-articleStage snk-section snk-bg_3\">\n\t\t<div class=\"container\">\n\t\t\t<div class=\"row\">\n\n\t\t\t\t<div class=\"col-12 col-md-6 snk-articleStage-imgCol\">\n\t\t\t\t\t<div class=\"snk-articleStage-image\">\n\t\t\t\t\t\t\t\t\t\t\t<img decoding=\"async\" src=\"https:\/\/verso.de\/wp-content\/uploads\/2024\/09\/Blog-Cover-neu-16.webp\" alt=\"10 CSRD-Tipps\" title=\"Blog Cover neu (16)\" \/>\n\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\n\t\t\t\t<div class=\"col-12 col-md-6 snk-articleStage-contentCol\">\n\t\t\t\t\t<div class=\"snk-articleStage-content\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t<div class=\"snk-articleStage-date\">23.09.2024<\/div>\n\t\t\t\t\t\t\t\t\t\t\t\t\n\t\t\t\t\t\t<h1 class=\"snk-h2\">10 CSRD tips for <br> ESG managers<\/h1>\n\n\t\t\t\t\t\t\t\t\t\t\t\t\t<p>\n\t\t\t\t\t\t\t\t&#8220;CSRD &#8211; what exactly do we need to do?&#8221; Many companies are faced with this question. The scope of the reporting obligation and the associated ESRS standards is very challenging. Don&#8217;t lose your nerve right away &#8211; these 10 CSRD tips will help you get started.\t\t\t\t\t\t\t<\/p>\n\t\t\t\t\t\t\n\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\n\t\t\t<\/div>\n\t\t<\/div>\n\t<\/section>\n\t\n\n\n\t<section class=\"snk-section snk-section_noBtn\">\n\t\t<div class=\"container\">\t\n\t\t\t\n\t\t\t<div class=\"snk-textBlock\">\n\t\t\t\t\n\t\t\t\t\t\t\t\t\t<h2 class=\"snk-section-headline\"> <\/h2>\n\t\t\t\t\n\t\t\t\t\t\t\t\t\t<p>The first glance at the requirements of the Corporate Sustainability Reporting Directive (CSRD) and the European Sustainability Reporting Standards (ESRS) can set the pulse of sustainability managers racing. The CSRD may be challenging, but that&#8217;s no reason to panic! Here are 10 CSRD tips for you if you are dealing with the European reporting obligation for the first time.  <\/p>\n\t\t\t\t\n\t\t\t\t\t\t\t<\/div>\n\t\t\t\n\t\t<\/div>\n\t<\/section>\n\n\t\n\n\n\t<section class=\"snk-section snk-section_noBtn\">\n\t\t<div class=\"container\">\t\n\t\t\t\n\t\t\t<div class=\"snk-textBlock\">\n\t\t\t\t\n\t\t\t\t\t\t\t\t\t<h2 class=\"snk-section-headline\">CSRD tip 1: Clarify whether ESG regulations are affected<\/h2>\n\t\t\t\t\n\t\t\t\t\t\t\t\t\t<p>Get an overview of the CSRD and whether your company is affected and when you have to report for the first time. Clarify whether you are or will be affected by other ESG regulations. This is because these regulations may or must be covered or taken into account in the CSRD report. The EU Taxonomy, the German Supply Chain Act (LkSG) and the European Supply Chain Directive (CSDDD) are important in this context. An overview of the CSRD can be found in the <a href=\"https:\/\/content.verso.de\/csr-berichtspflicht-factsheet\">CSRD factsheet<\/a>.    <\/p>\n\t\t\t\t\n\t\t\t\t\t\t\t<\/div>\n\t\t\t\n\t\t<\/div>\n\t<\/section>\n\n\t\n\n\n\t<section class=\"snk-section snk-section_noBtn\">\n\t\t<div class=\"container\">\t\n\t\t\t\n\t\t\t<div class=\"snk-textBlock\">\n\t\t\t\t\n\t\t\t\t\t\t\t\t\t<h2 class=\"snk-section-headline\">CSRD tip 2: Take a closer look at the ESRS reporting standard<\/h2>\n\t\t\t\t\n\t\t\t\t\t\t\t\t\t<p>In order to understand the scope and requirements of the CSRD for your sustainability report, it is important that you have at least a rough overview of the framework, the ESRS. Don&#8217;t worry, you don&#8217;t have to read and understand all 1000+ data points: It&#8217;s best to take a look at the <a href=\"https:\/\/verso.de\/en\/blog\/the-structure-of-an-esrs-report-how-to-report-in-compliance-with-csrd\/\">structure of the ESRS report<\/a> here. And if you do want to take a closer look, you can download the original version of all ESRS standards from the <a href=\"https:\/\/www.efrag.org\/en\/sustainability-reporting\/esrs\/sector-agnostic\/first-set-of-draft-esrs\">EFRAG website<\/a>.  <\/p>\n\t\t\t\t\n\t\t\t\t\t\t\t<\/div>\n\t\t\t\n\t\t<\/div>\n\t<\/section>\n\n\t\n\n\n\t<section class=\"snk-section snk-section_noBtn\">\n\t\t<div class=\"container\">\t\n\t\t\t\n\t\t\t<div class=\"snk-textBlock\">\n\t\t\t\t\n\t\t\t\t\t\t\t\t\t<h2 class=\"snk-section-headline\">CSRD tip 3: Link theory with practice<\/h2>\n\t\t\t\t\n\t\t\t\t\t\t\t\t\t<p>There are some companies that have published a CSRD report this year. You can learn from them and get a feel for what your report could look like. However, each company is so individual that you can&#8217;t follow one of these reports exactly. Each report has done different things well. But a spoiler first: the CSRD report will probably be closer to the financial report than most previous reports according to GRI or DNK. There is currently a lot of discussion about which direction the sustainability report will take. Here you can find a <a href=\"https:\/\/www.efrag.org\/sites\/default\/files\/media\/document\/2024-07\/EFRAG_ESRS%20initial%20observed%20practices%20Q2%202024%20final%20version.pdf\">study by EFRAG<\/a> on some initial reports.      <\/p>\n\t\t\t\t\n\t\t\t\t\t\t\t<\/div>\n\t\t\t\n\t\t<\/div>\n\t<\/section>\n\n\t\n\n\n\t<section class=\"snk-section snk-section_noBtn\">\n\t\t<div class=\"container\">\t\n\t\t\t\n\t\t\t<div class=\"snk-textBlock\">\n\t\t\t\t\n\t\t\t\t\t\t\t\t\t<h2 class=\"snk-section-headline\">CSRD tip 4: Understanding the double materiality methodology<\/h2>\n\t\t\t\t\n\t\t\t\t\t\t\t\t\t<p>The basis of the CSRD report is the dual materiality analysis. The materiality analysis has been around for some time, but the principle of dual materiality to identify sustainability issues relevant to reporting has only become mandatory with the CSRD. The ESRS prescribe a specific process for this, which must be documented. It is important to critically question: What is our knowledge and capacity for materiality analysis? Can we do this internally or do we need external help? Our experience shows: Bringing in external consultants is definitely helpful &#8211; if only to be able to draw on their experience when evaluating and selecting topics. Details on analyzing double materiality can be found in our <a href=\"https:\/\/verso.de\/en\/blog\/mastering-csrd-challenges-the-double-materiality-analysis-in-seven-steps\/\" target=\"_blank\" rel=\"noopener\">7-step guide<\/a>.\u00a0You can also get a good overview of the method in <a href=\"https:\/\/www.efrag.org\/sites\/default\/files\/sites\/webpublishing\/SiteAssets\/IG%201%20Materiality%20Assessment_final.pdf\">EFRAG&#8217;s Implementation Guideline<\/a> and in the <a href=\"https:\/\/www.deutscher-nachhaltigkeitskodex.de\/de\/unterstuetzung\/themenspezifische-unterstuetzung\/\">DNK&#8217;s supporting documents<\/a>.<\/p>\n\t\t\t\t\n\t\t\t\t\t\t\t<\/div>\n\t\t\t\n\t\t<\/div>\n\t<\/section>\n\n\t\n\n\n\n\t<section class=\"snk-section snk-section_slim\">\n\t\t<div class=\"container\">\n\t\t\t<div class=\"snk-banner\">\n\t\t\t\t<div class=\"snk-banner-text\">\n\t\t\t\t\t\t\t\t\t\t\t<h3 class=\"snk-h3\">The challenge of the first sustainability report<\/h3>\n\t\t\t\t\t\n\t\t\t\t\t\t\t\t\t\t\t<p>A company&#8217;s first ESG report is always particularly time-consuming.<br \/>\nWe have created a practical guide for your first sustainability report.<br \/>\nYou will be guided step by step through the process of creating a meaningful sustainability report.  <\/p>\n\t\t\t\t\t\t\t\t\t<\/div>\n\n\t\t\t\t\t\t\t\t\t<div class=\"snk-buttons snk-buttons_noGap\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t<a class=\"snk-btn-primary\" href=\"https:\/\/content.verso.de\/leitfaden-f%C3%BCr-die-erstellung-eines-nachhaltigkeitsberichts\"  target=\"_blank\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span>Download guide<\/span><\/a>\n\t\t\t\t\t\t\n\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/div>\n<\/section>\n\n\t\n\n\n\t<section class=\"snk-section snk-section_noBtn\">\n\t\t<div class=\"container\">\t\n\t\t\t\n\t\t\t<div class=\"snk-textBlock\">\n\t\t\t\t\n\t\t\t\t\t\t\t\t\t<h2 class=\"snk-section-headline\">CSRD tip 5: Create resources and expertise for the CSRD project<\/h2>\n\t\t\t\t\n\t\t\t\t\t\t\t\t\t<p>CSRD is a major challenge and not a one-off project. One sustainability manager alone is often not enough. Take a realistic look at the to-dos: What resources do we need for implementation? Are additional skills or training necessary? Do we need to hire someone? In the event that know-how is not enough, you are sure to find the right training course at the <a href=\"https:\/\/verso.de\/academy-esg-online-kurse\/\">VERSO Academy<\/a>.     <\/p>\n\t\t\t\t\n\t\t\t\t\t\t\t<\/div>\n\t\t\t\n\t\t<\/div>\n\t<\/section>\n\n\t\n\n\n\t<section class=\"snk-section snk-section_noBtn\">\n\t\t<div class=\"container\">\t\n\t\t\t\n\t\t\t<div class=\"snk-textBlock\">\n\t\t\t\t\n\t\t\t\t\t\t\t\t\t<h2 class=\"snk-section-headline\">CSRD tip 6: Plan the process in detail<\/h2>\n\t\t\t\t\n\t\t\t\t\t\t\t\t\t<p>There are some steps in CSRD reporting that require either a lot of time, a lot of coordination with internal stakeholders or both. It is therefore important that the process is realistic and forward-looking. You should also allow for buffers and plan a little more generously. You should keep the following milestones in mind:     <\/p>\n<ul>\n<li>When do we want to publish the report?<\/li>\n<li>Are there any time constraints that we need to consider (vacations, other projects?)<\/li>\n<li>When do we write the report?<\/li>\n<li>Who needs to be involved in the process and when?<\/li>\n<li>When do we collect the data?<\/li>\n<li>When do we do the dual materiality analysis?<\/li>\n<li>When do we have to start?<\/li>\n<\/ul>\n\t\t\t\t\n\t\t\t\t\t\t\t<\/div>\n\t\t\t\n\t\t<\/div>\n\t<\/section>\n\n\t\n\n\n\t<section class=\"snk-section snk-section_noBtn\">\n\t\t<div class=\"container\">\t\n\t\t\t\n\t\t\t<div class=\"snk-textBlock\">\n\t\t\t\t\n\t\t\t\t\t\t\t\t\t<h2 class=\"snk-section-headline\">CSRD tip 7: Determine contact persons<\/h2>\n\t\t\t\t\n\t\t\t\t\t\t\t\t\t<p>Reporting is a team effort: in addition to the sustainability managers, the implementation of CSRD requires the involvement of a wide range of departments within a company. Determine your contact persons from the teams at an early stage, get them on board and clarify responsibilities. We have summarized which teams are involved in CSRD, why and how in a graphic.  <\/p>\n\t\t\t\t\n\t\t\t\t\t\t\t<\/div>\n\t\t\t\n\t\t<\/div>\n\t<\/section>\n\n\t\n\n\n\t<section class=\"snk-section\">\n\t\t\t\t\t\t\t<div class=\"snk-mediaSlider \">\n\n\t\t\t\t\n\t\t\t\t\t<div class=\"snk-mediaSlider-slide\">\n\t\t\t\t\t\t<div class=\"snk-mediaSlider-container container \">\n\n\t\t\t\t\t\t\t<img decoding=\"async\" class=\"snk-mediaSlider-img\" src=\"https:\/\/verso.de\/wp-content\/uploads\/2024\/09\/CSRD-betrifft-ganzes-Unternehmen-Presentation.webp\" alt=\"CSRD betrifft das ganze Unternehmen \u2013 Gesch\u00e4ftsf\u00fchrung, Stakeholder, Risikomanagement, Marketing, HR, Einkauf.\" title=\"CSRD betrifft ganzes Unternehmen (Presentation)\" \/>\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/section>\n\t\n\n\n\t<section class=\"snk-section snk-section_noBtn\">\n\t\t<div class=\"container\">\t\n\t\t\t\n\t\t\t<div class=\"snk-textBlock\">\n\t\t\t\t\n\t\t\t\t\t\t\t\t\t<h2 class=\"snk-section-headline\">CSRD tip 8: Develop a process for data collection<\/h2>\n\t\t\t\t\n\t\t\t\t\t\t\t\t\t<p>You will need lots and lots of data for your CSRD-compliant sustainability report. This quickly raises the question: How do we collect the data? Establish a process that is as seamless as possible. And then: Where do we collect the data? Yes, this can be an Excel list, but experience has shown that this quickly becomes confusing. Our recommendation: use <a href=\"https:\/\/verso.de\/en\/esg-hub\/\">sustainability software<\/a> for this.     <\/p>\n\t\t\t\t\n\t\t\t\t\t\t\t<\/div>\n\t\t\t\n\t\t<\/div>\n\t<\/section>\n\n\t\n\n\n\t<section class=\"snk-section snk-section_noBtn\">\n\t\t<div class=\"container\">\t\n\t\t\t\n\t\t\t<div class=\"snk-textBlock\">\n\t\t\t\t\n\t\t\t\t\t\t\t\t\t<h2 class=\"snk-section-headline\">CSRD tip 9: Take a strategic view of sustainability<\/h2>\n\t\t\t\t\n\t\t\t\t\t\t\t\t\t<p>The CSRD actively asks for a sustainability strategy &#8211; you need a concept for each individual key sustainability aspect. You also need to show how sustainability is anchored in the corporate strategy. Here are <a href=\"https:\/\/verso.de\/en\/blog\/guide-how-do-i-develop-an-effective-sustainability-strategy-for-my-company\/\">tips for developing a sustainability strategy<\/a>.  <\/p>\n\t\t\t\t\n\t\t\t\t\t\t\t<\/div>\n\t\t\t\n\t\t<\/div>\n\t<\/section>\n\n\t\n\n\n\t<section class=\"snk-section snk-section_noBtn\">\n\t\t<div class=\"container\">\t\n\t\t\t\n\t\t\t<div class=\"snk-textBlock\">\n\t\t\t\t\n\t\t\t\t\t\t\t\t\t<h2 class=\"snk-section-headline\">CSRD tip 10: Don&#8217;t forget the supply chain<\/h2>\n\t\t\t\t\n\t\t\t\t\t\t\t\t\t<p>Although you can extend the transition period here, sooner or later you will need the data from the supply chain. And experience shows that you can&#8217;t achieve supply chain transparency overnight &#8211; it&#8217;s a longer process. Therefore: send out questionnaires now, carry out assessments and get an overview of the supply chain &#8211; preferably directly via a central tool such as the <a href=\"https:\/\/verso.de\/en\/supply-chain-hub\/\">VERSO Supply Chain Hub<\/a>.  <\/p>\n\t\t\t\t\n\t\t\t\t\t\t\t<\/div>\n\t\t\t\n\t\t<\/div>\n\t<\/section>\n\n\t\n\n\n\n\t<section class=\"snk-section snk-section_slim\">\n\t\t<div class=\"container\">\n\t\t\t<div class=\"snk-banner\">\n\t\t\t\t<div class=\"snk-banner-text\">\n\t\t\t\t\t\t\t\t\t\t\t<h3 class=\"snk-h3\">Overwhelmed by the CSRD?<\/h3>\n\t\t\t\t\t\n\t\t\t\t\t\t\t\t\t\t\t<p>Make CSRD as easy as possible: Our new CSRD Suite provides tools and support for every stage of CSRD compliance.<\/p>\n\t\t\t\t\t\t\t\t\t<\/div>\n\n\t\t\t\t\t\t\t\t\t<div class=\"snk-buttons snk-buttons_noGap\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t<a class=\"snk-btn-primary\" href=\"https:\/\/verso.de\/en\/csrd-reporting-obligation\/\"  target=\"_blank\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span>Learn more now<\/span><\/a>\n\t\t\t\t\t\t\n\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/div>\n<\/section>\n\n\t\n\n\n\t<section class=\"snk-section\">\n\t\t<div class=\"container\">\t\n\t\t\t\n\t\t\t<div class=\"snk-textBlock\">\n\t\t\t\t\n\t\t\t\t\t\t\t\t\t<h2 class=\"snk-section-headline\">Our bonus tips:<\/h2>\n\t\t\t\t\n\t\t\t\t\t\t\t\t\t<p>Finally, we have two bonus tips for you: How should the process of creating a sustainability report be optimized? The <a href=\"https:\/\/content.verso.de\/leitfaden-f%C3%BCr-die-erstellung-eines-nachhaltigkeitsberichts\">guide with 7 steps to the sustainability report<\/a> will help you. And if you want to delve deeper into CSRD reporting, we have a comprehensive guide for you: <a href=\"https:\/\/content.verso.de\/praxisleitfaden-zur-umsetzung-der-csrd\">CSRD practice guide.<\/a>  <\/p>\n\t\t\t\t\n\t\t\t\t\t\t\t\t\t<div class=\"snk-buttons snk-buttons_noGap\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t<a class=\"snk-btn-secondary\" href=\"https:\/\/verso.de\/kontakt\/\"  target=\"_blank\">\n\t\t\t\t\t\t\t<svg width=\"24\" height=\"24\" viewBox=\"0 0 24 24\" fill=\"currentColor\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M17.3423 12.5673H5.0673C4.90208 12.5673 4.76623 12.5141 4.65975 12.4076C4.55325 12.301 4.5 12.1651 4.5 11.9999C4.5 11.8346 4.55325 11.6988 4.65975 11.5924C4.76623 11.486 4.90208 11.4327 5.0673 11.4327H17.3423L11.6 5.70004C11.4949 5.58734 11.4391 5.45533 11.4327 5.30399C11.4263 5.15266 11.482 5.01941 11.6 4.90425C11.7179 4.78351 11.8513 4.72314 12 4.72314C12.1487 4.72314 12.282 4.78212 12.4 4.90007L18.9963 11.4964C19.0718 11.5719 19.1278 11.6502 19.1644 11.7311C19.2009 11.8121 19.2192 11.9022 19.2192 12.0013C19.2192 12.1005 19.2009 12.1901 19.1644 12.2702C19.1278 12.3504 19.0718 12.4282 18.9963 12.5037L12.4 19.1C12.2884 19.2116 12.1573 19.2689 12.0067 19.2721C11.8561 19.2753 11.7205 19.218 11.6 19.1C11.482 18.9795 11.4231 18.8455 11.4231 18.6981C11.4231 18.5507 11.482 18.4212 11.6 18.3096L17.3423 12.5673Z\" \/><\/svg>\n\t\t\t\t\t\t\t<span>Any questions? Contact us here.<\/span><\/a>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t\t\n\t\t<\/div>\n\t<\/section>\n\n\t\n\n\n\t<section class=\"snk-section\">\n\t\t<div class=\"container\">\t\n\t\t\t\n\t\t\t<div class=\"snk-textBlock\">\n\t\t\t\t\n\t\t\t\t\t\t\t\t\t<h2 class=\"snk-section-headline\"> <\/h2>\n\t\t\t\t\n\t\t\t\t\t\t\t\t\t<h6><em>* This information is summarized editorial content and should not be construed as legal advice. VERSO accepts no liability.  <\/em><\/h6>\n\t\t\t\t\n\t\t\t\t\t\t\t<\/div>\n\t\t\t\n\t\t<\/div>\n\t<\/section>\n\n\t\n\n\n\t<section >\n\t\t<div class=\"container\">\n\n\t\t\t\t\t\t<div class=\"snk-section snk-section_noBtn\">\n\t\t\t\t<div class=\"row snk-section-headline\">\n\t\t\t\t\t\t\t\t\t\t\t<div class=\"col-12 col-md\">\n\t\t\t\t\t\t\t<h2>This might also interest you:<\/h2>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\n\t\t\t\t<\/div>\n\t\t\t<\/div>\n\t\t\t\n\t\t\t\t\t\t\t<div class=\"snk-section\">\n\t\t\t\t\t<div class=\"snk-highlightTeasers\">\n\t\t\t\t\t\n\t\t\t\t\t\t<a href=\"https:\/\/verso.de\/en\/blog\/the-structure-of-an-esrs-report-how-to-report-in-compliance-with-csrd\/\" class=\"snk-teaser snk-teaser_highlight\">\n\t\t\t\t\t\t\t<div class=\"snk-teaser-image\"><img decoding=\"async\" width=\"1500\" height=\"1200\" src=\"https:\/\/verso.de\/wp-content\/uploads\/2024\/03\/Blog-Cover-neu-6.webp\" class=\"attachment-post-thumbnail size-post-thumbnail 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