CSRD indicators: how to select and reliably report ESG data

Understanding CSRD indicators

The CSRD requires large companies and mid-sized companies to publish structured, audited ESG data based on the ESRS standards. These indicators standardize the measurement of social, environmental and governance performance to make it comparable and verifiable from one company to another. They are not optional: they are part of a regulatory process integrated into the management report and subject to external assurance.

Why CSRD indicators matter

Each CSRD indicator reflects a requirement of objectivity and comparability. For companies, they structure the ESG approach and demonstrate tangible progress over several years. For investors and partners, they provide a homogeneous reading of sustainable performance, strengthening the credibility of the report. For authorities, they are a lever of transparency aligned with European transition objectives.

The main categories of CSRD indicators

The 12 ESRS standards define indicators structured around three main blocks:

Environment (E)

Covers GHG emissions (ESRS E1), energy consumption, impacts on resources and biodiversity, and the circular economy. Example indicators: tonnes of CO₂ equivalent, share of renewable energy, water consumption, volume of recycled materials.

Social (S)

Measures policies and results on employment, diversity, health and safety, human rights in the supply chain and internal labor relations. Examples: accident frequency rate, percentage of women in management bodies, staff turnover, collective bargaining coverage.

Governance (G)

Assesses the decision-making structure, ethics strategy, anti-corruption and ESG risk control mechanisms. Examples: number of ethics trainings, existence of a sustainability committee, formalized anti-corruption policy.

Selecting the right indicators through double materiality

The principle of double materiality guides the prioritization of indicators: impact materiality (how the company affects the environment and society) and financial materiality (how these issues influence the company's financial situation). Indicators should cover at least 80% of operational activities to ensure consistency and comparability over time. Double materiality legitimizes each reported theme and grounds the report's credibility.

Reliable collection and consolidation of CSRD data

The CSRD requires traceable and auditable data, comparable to the internal-control standards of financial reports. Best practices include centralizing ESG data in a single platform to eliminate isolated files, documentary verification of each data point, automation of flows to reduce human error, and internal controls comparable to financial audit. These steps strengthen reliability for the mandatory external audit, a structural condition of the CSRD. See our guide to CSRD reporting for the full process.

Aligning indicators with ESRS and other frameworks

The ESRS are the legal reference under the CSRD, but their logic converges with several international standards: GRI (voluntary, complementary and compatible — see CSRD vs GRI), ISSB/IFRS S2 (strongly converging with ESRS E1 on climate), and CDP or EcoVadis (structures that can pre-fill part of the required indicators). For SMEs out of scope, the VSME standard allows alignment without audit constraints while answering partners' ESG requests.

Governance, control and assurance of indicators

The CSRD makes external certification of reporting mandatory, similar to a financial audit. This requires appointing ESG governance at the highest level, setting up periodic internal reviews of data and processes, involving Finance, HR, Procurement and Operations to validate figures, documenting assumptions and methodologies for each indicator, and aligning the setup with the statutory auditor's plan. These practices ensure sustainable, audit-ready data production over time.

CSRD indicators: key takeaways