The sustainability report required by the CSRD is integrated into the management report and drawn up in accordance with ESRS standards. It is based on an upstream double materiality analysis, the ESRS as a structuring framework, and the articulation between strategy and quantitative indicators.
What does a CSRD report actually look like? This page presents an anonymized template inspired by a real report, to illustrate the structure and information expected.
Download the complete anonymized CSRD report template (real example, including all ESRS sections).
CSRD report template (anonymized example)
This template contains all the sections expected in a CSRD report. It enables information to be organized in accordance with the requirements of the ESRS standards.
Structure of a CSRD report
Consolidation scope, reporting period, reference framework used, data collection methodologies, internal control processes and level of data assurance.
Role of administrative and supervisory bodies, oversight of ESG issues, integration into incentive mechanisms and internal control systems.
Business model, upstream and downstream value chain, main activities and resources, interactions with stakeholders.
Identification of the company's impact on the environment and society, risks and opportunities related to sustainability issues, assessment and prioritization of material issues to be reported. The process includes analysis of the business model and value chain, identification of impacts, risks and opportunities, their evaluation according to defined criteria, and internal validation. The model presents a structured analysis in several phases, with identification and prioritization of material issues.
Climate change (E1), circular economy (E5), Pollution (E2), Water and marine resources (E3), Biodiversity (E4) — policies, actions, objectives and associated indicators.
Working conditions, social dialogue, diversity, training, human rights - policies, actions, objectives and associated indicators concerning company personnel (S1), value chain workers (S2), affected communities (S3) and consumers (S4).
Business conduct policies, supplier relationship management, anti-corruption measures and monitoring mechanisms.
Quantitative and qualitative data determined on the basis of the double materiality analysis, correspondence table between ESRS requirements and sections of the report.
Limited level of assurance, scope of verified data, publication in the management report.
Platform
Structure and manage your CSRD reporting with Kiosk
To help companies produce their CSRD reports, we have designed a dedicated platform.
This solution allows you to :
- Centralize ESG data in a single repository
- Structuring reporting in accordance with ESRS requirements
- Track and monitor indicators over time
- Reliable data for audit work
- Produce a compliant and usable sustainability declaration
Kiosk is thus a tool for structuring and steering reporting, in line with regulatory requirements and sustainable performance challenges.
Case study - Production of a first CSRD report
Alan Allman Associates
Context
Alan Allman Associates, a consulting group structured as an ecosystem of specialized firms, has historically produced a DPEF. In the wake of regulatory changes, the group began producing its first report structured according to ESRS standards.
Issues identified
Work completed
Results
Feedback
Ready to structure your CSRD reporting?
Kiosk by G.A.C. can help you structure your ESG data and produce CSRD-compliant sustainability reports.
