CSRD report example: how do you structure your sustainability reporting?

Since 2024, this directive requires companies to publish a standardized sustainability reporting, based on standards ESRS (European Sustainability Reporting Standards). More than 50,000 businesses will have to comply by 2028.

What is a CSRD report?

The CSRD report is an official document that aims to:

• Demonstrate the company's transparency on environmental, social and governance (ESG) issues
• Evaluate the impacts, risks, strategies and results linked to sustainability
• Provide verifiable, comparable and standardized information

It is based on 3 main pillars:

1. Environment (climate, resources, pollution, biodiversity...)
2. Social (human rights, working conditions, inclusion...)
3. Governance (ethics, transparency, fight against corruption...)

Structure of a CSRD report in accordance with ESRS standards

Here is a typical structure you can use to write your sustainability report:

1. Introduction and company profile

• Presentation of the activity
• Size, location, turnover
• Reasons why the company is affected by the CSRD directive
• Reporting framework used (ESRS standards, additional standards)

2. Double materiality analysis

• Identification of the impacts of the company on the environment and society
• Analysis of ESG risks and opportunities that affect the company
• Methodology used for this analysis
• Stakeholders involved

3. Sustainability strategy

• CSR commitments and policy
• Short, medium and long term goals
• Alignment with the Sustainable Development Goals (SDGs)
• Strategy governance (committees, management, management)

4. Performance indicators and data

For each ESRS standard applicable:

🟢 Example for ESRS E1 — Climate Change:

• Carbon balance (Scope 1, 2, 3)
• Evolution of emissions by year
• Climate transition plan
• Reduction goals

♻️ Example for ESRS E5 — Resources and Circular Economy:

• Quantity of waste avoided
• Reusable or recyclable products
• Rate of dematerialization of certain media

📊 Example for ESRS G1 — Responsible Governance:

• Anti-corruption policy
• Fiscal transparency
• Sustainability governance

5. Concrete actions and results

At this stage, it is crucial to document specific actions implemented by the company. The objective : prove that commitments are not just intentions.

🧩 Example of measurable action to include in a CSRD report:

Replacing paper business cards with connected cards (WeCard)

• Reducing emissions from printing, transport and waste
• Compatible with ESRS E1, E5, and G1
• Visible, measurable and valuable action in reporting

‍

Over a period of 5 years, the carbon balance has increased from 1.365 t CO₂ e (paper cards) At only ~0.078 t CO₂ with the connected cards, i.e. a reduction of more than 94%.

6. Methodology and audit

• Data sources used
• Collection and tracking tools
• Scope of reporting
• Internal Audit Process or External Audit

7. Annexes and figures

• Detailed tables
• Evolution charts
• Indicator glossary
• References used (GRI, TCFD, ISO...)

Example of short content to reuse in a CSRD report

“In 2025, we replaced the paper business cards of 300 employees with WEMET connected cards. This simple but structuring action makes it possible to remove more than 90,000 impressions over 3 years and reduces the CO₂ impact of this medium by 47%. It is part of our dematerialization plan and our ESRS E1 and E5 reporting.”

‍

Concrete examples of CSRD reports

Here are several examples of sustainability reports (or integrated reports) published by European companies, complying with or in transition to the requirements of the CSRD directive.

🏗️ DomusVi (health & personal services sector)

📄 Read the DomusVi 2022 CSR report (interactive PDF)

Structured CSR report with ESG indicators, values, societal and environmental commitments.

🌍 Veolia (environmental/services sector)

📄 Read the 2024 Universal Registration Document (PDF)
🔊 Listen to the report in audio version — improved accessibility

An excellent example of an advanced CSRD approach, with a multi-format approach (inclusive and accessible).

🔎 Bureau Veritas (certification/compliance sector)

📄 Read the CSRD 2023 — Bureau Veritas report (PDF)

Extensive structuring around ESRS standards and well-explained double materiality analysis.

🧵 H+H International (construction materials sector)

📄 Read the 2023 annual report (PDF)

ESG integration in the annual report — ideal for drawing inspiration from an “integrated” approach.

🥛 Arla Foods (agri-food sector/cooperative)

📄 Read the Arla 2023 annual report (PDF)

One of the few relationships to combine CSR strategy, sustainable agriculture and cooperative governance.

🌲 Metsä Group (wood sector/forest industry)

📄 Read the 2023 annual report — Metsä Group (PDF)

Strong focus on environmental sustainability and biodiversity impacts — excellent for industrial sectors.

Helpful resources

‍

Building a solid CSRD report demand method, transparency and commitment.
This document becomes not only a legal requirement, but also a Lever of trust, a control tool And a credibility marker for your stakeholders.

Don't wait for the deadline: each concrete action taken now will make you gain in coherence, performance... and impact.