CSRD and ESRS Reporting

Is your business ready for CSRD reporting?

Sustainability reporting is becoming a significant requirement for businesses operating within the European market.

The Corporate Sustainability Reporting Directive (CSRD) sets out who needs to report and what sustainability information needs to be disclosed, while the European Sustainability Reporting Standards (ESRS) provide the framework for how that information is reported.

But the rules are complex, the requirements are evolving and understanding exactly what applies to your business is not always straightforward.

BSUK can help you understand where you stand, establish what is relevant to your business and build a practical approach to your CSRD and ESRS reporting requirements.

Start with what actually matters

One of the biggest challenges with sustainability reporting is knowing what information you actually need.

Businesses can have data spread across finance, HR, operations, procurement, facilities and other areas of the organisation.

The answer isn’t to collect everything.

It is to establish what is relevant, what you already have and where the genuine gaps are.

That can help you avoid unnecessary work while building a reporting process around the information that actually matters to your business.

Understand your reporting requirements

The first step is establishing whether CSRD applies to your organisation and, if so, what you need to report.

The European Commission’s recent changes to the CSRD framework are intended to reduce the number of businesses within scope and simplify sustainability reporting. Revised ESRS adopted in July 2026 also significantly reduce the number of mandatory datapoints and introduce greater flexibility. These changes are currently subject to the EU’s scrutiny process before they apply.

That makes it particularly important not to rely on outdated assumptions about what CSRD reporting requires.

We help you establish the requirements relevant to your business and focus your efforts accordingly.

Double materiality: what really needs to be reported?

A key part of CSRD reporting is double materiality.

This considers sustainability from two perspectives:

Impact materiality
How your business activities affect people and the environment.

Financial materiality
How sustainability-related issues could affect your business financially, including risks and opportunities.

Together, these perspectives help establish which sustainability matters are material to your business and should therefore be reflected in your reporting.

The objective isn’t to report on everything. It’s to understand what matters and why.

Where can BSUK help?

CSRD and ESRS reporting can involve information from across your organisation.

Our support can include:

CSRD readiness assessment
Understand whether and how the requirements apply to your business.

ESRS reporting
Understand the relevant standards and identify the information that needs to be reported.

Double materiality assessment
Identify the sustainability impacts, risks and opportunities that are relevant to your business.

Data collection and gap analysis
Establish what information you already have and where additional data or evidence may be required.

Carbon and environmental data
Support the collection and reporting of relevant environmental information.

Social and governance information
Identify and organise relevant information relating to people, policies, governance and business practices.

Reporting support
Bring the required information together into clear, structured sustainability reporting.

Ongoing support
Help maintain and improve your reporting processes as requirements and your business develop.

Need help understanding what CSRD means for your business? Talk to BSUK.

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What is CSRD?

The Corporate Sustainability Reporting Directive is the EU framework governing sustainability reporting for businesses within its scope.

It is designed to improve the consistency and transparency of corporate sustainability information, covering areas such as environmental matters, social issues and governance.

The information is intended to help stakeholders understand both the impact a business has on people and the environment and the sustainability-related risks and opportunities that could affect the business.

The scope and implementation of the requirements have changed as part of the EU’s simplification programme, so businesses should establish their current position rather than relying on older CSRD guidance.

What are ESRS?

The European Sustainability Reporting Standards provide the reporting framework used by businesses subject to CSRD.

They cover environmental, social and governance matters, including areas such as climate change, biodiversity, human rights and workforce issues.

The European Commission adopted revised ESRS in July 2026. The revised standards are shorter, introduce additional flexibility and reduce the number of mandatory datapoints by more than 60%. They are intended to reduce the administrative burden while maintaining useful sustainability disclosures.

That makes understanding the current requirements particularly important.

Turn reporting into useful business information

CSRD reporting is ultimately about transparency, but the information you collect can also provide valuable insight into how your business operates.

Understanding your:

Energy use
Carbon emissions
Supply chain
Workforce
Resource use
Environmental impacts
Sustainability-related risks

can highlight areas where your business may be exposed to risk or where improvements could be made.

Where appropriate, BSUK can help you move beyond reporting to identify practical opportunities to improve performance, reduce risk and support longer-term business objectives.

Sustainability reporting shouldn’t simply create more administration. It should help you understand your business better.

A practical approach to CSRD and ESRS

The reporting landscape is changing.

Rather than applying a generic checklist, we start with your business and establish what requirements actually apply.

From there, we can help you understand:

What you already have
Existing policies, data, reporting and evidence.

What is relevant
The sustainability matters that need to be considered within your reporting.

What is missing
Gaps in data, evidence, processes or reporting.

What needs to happen next
A practical route towards meeting the requirements relevant to your organisation.

Understand. Measure. Report. Improve.

That’s the approach we take to sustainability reporting.

Is your business ready for CSRD and ESRS reporting?

Whether you are already preparing for CSRD, responding to customer or stakeholder requirements, or simply need to understand whether the rules apply to your business, BSUK can help.

We can establish where you stand, identify what is relevant and help you build a practical reporting approach.

Don’t collect data simply because you think you might need it. Understand what matters first.

Talk to BSUK about CSRD and ESRS Reporting.

book a meeting