- A CSRD report follows the ESRS structure: general standards (ESRS 1 and 2) then material thematic standards (E, S, G).
- For each material topic it discloses governance, strategy, IROs, policies, actions, targets and indicators.
- The scope reported is driven by the double materiality analysis, not a fixed checklist.
- Wave-1 companies have already published reports you can use as concrete examples.
What a CSRD report contains
A CSRD report is integrated into the management report and structured around the ESRS: the cross-cutting standards (ESRS 1 and ESRS 2) set the framework and general disclosures, then thematic standards cover the material environmental, social and governance topics.
An example structure
| Section | Content |
|---|---|
| General information (ESRS 2) | Governance, strategy, IROs, how materiality was assessed |
| Environment (E1–E5) | Climate, pollution, water, biodiversity, circular economy — if material |
| Social (S1–S4) | Own workforce, value-chain workers, communities, consumers — if material |
| Governance (G1) | Business conduct, anti-corruption |
100 ESG indicators to structure your reporting
See the concrete indicators that populate a CSRD report
What each topic discloses
For every material topic, the report follows the same logic: policies, actions, targets and quantitative indicators. This makes disclosures comparable across companies and auditable.
Where to find real examples
Wave-1 companies have published CSRD-aligned reports in their annual reports — a good way to see the format in practice. Building your own with the right CSRD tooling ensures consistency and traceability from year to year.
Build your CSRD report with an expert
Our experts help you structure a compliant, example-worthy report
CSRD example — Key Takeaways
| Key point | Explanation |
|---|---|
| Structure | ESRS 1 and 2, then material thematic standards |
| Per topic | Policies, actions, targets, indicators |
| Driven by | Double materiality, not a fixed checklist |
| Examples | Wave-1 annual reports show the format in practice |
