10 Data Tasks for CSRD Readiness

The EU’s Corporate Sustainability Reporting Directive (CSRD) is now live. Large listed EU companies must publish their first CSRD-aligned reports in 2026, covering FY 2025, with listed SMEs and non-EU groups following in later waves. That may sound distant, but the directive asks for granular, audit-ready data across 12 European Sustainability Reporting Standards (ESRS) and up to 900 individual data points. Collecting, cleansing and governing that information is a serious multi-quarter programme, which is why the smartest sustainability teams are starting now.

Below is a focused, 10-task checklist that a finance-sustainability data squad can complete this quarter to put your organisation on a confident CSRD trajectory.

1 Map your current data universe

Begin with a simple inventory of every sustainability and ESG metric you already measure – carbon, energy, diversity, waste, water, supplier audits, social programmes and anything else. List the source system, frequency, format and owner. This baseline shows which ESRS requirements you already satisfy and where the gaps lie.

2 Perform a double-materiality scoping lap

CSRD reports must cover topics that are material both for financial value creation and for wider stakeholder impact. Hold two short workshops: one with Finance and Investor Relations to assess financial materiality; one with Sustainability, HR and Procurement for impact materiality. Document the consensus ranking and link each chosen topic to the relevant ESRS standard. Doing this early prevents later scramble when auditors ask, “Why did you include energy but exclude biodiversity?”

3 Cross-reference ESRS data points

Download the full ESRS list (913 points today) and mark which are compulsory versus voluntary. Overlay your data inventory from Task 1 and flag missing or low-quality items. Where the same metric appears in different departments – for example, Scope 2 electricity consumption in Facilities and Finance – note any definition differences so they can be harmonised.

4 Harmonise definitions with Finance

CSRD insists on the same rigour that International Financial Reporting Standards demand. Schedule short pairing sessions between Finance controllers and Sustainability analysts to agree single definitions for key metrics: reporting currency, consolidation rules, emissions factors, calendar versus fiscal year and treatment of estimates. Capture each agreement in a draft data dictionary.

5 Design a simple evidence-archive structure

Limited assurance will be mandatory from day one and reasonable assurance within a few years. Create a shared drive or secure data room with folders that mirror the ESRS layout. Store raw evidence files (invoices, meter downloads, supplier declarations) alongside any calculations. Naming files with date, source and owner now saves dozens of audit queries later.

6 Select interim calculation methods for gaps

Some data gaps will take time (and supplier engagement) to close. Agree interim proxies, e.g. spend-based Scope 3 factors or industry benchmarks, then document their limitations and a date to refine them. Auditors appreciate transparency more than perfection.

7 Build ETL pipelines or low-code connectors

Where data already resides in enterprise systems, automate extraction. A simple monthly CSV export or API push from your ERP, HRIS or energy-management software into a sustainability platform removes manual rekeying errors. If budget is tight, low-code workflow tools can stand in until a full ESG data lake is approved.

8 Draft assurance controls and owners

For each critical ESRS metric, write a one-paragraph control: who prepares it, who reviews it, what evidence they check, and the frequency. Assign named owners and insert the tasks into existing month-end or quarter-end timetables. This embeds CSRD into business-as-usual governance instead of treating it as an annual scramble.

9 Pilot a short form CSRD narrative

Choose one material topic – for instance, greenhouse-gas emissions – and draft a CSRD-style disclosure with cross-references, numeric tables and qualitative analysis. Share it with the audit committee for feedback on clarity and depth. The exercise flushes out both data weaknesses and storytelling gaps while stakes are still low.

10 Train data owners and raise awareness

Run a 60-minute “CSRD 101” session for everyone who touches the data you catalogued in Task 1. Explain the directive’s objectives, the assurance requirements and your new controls. Offer quick-reference cheat sheets. Training drives consistency and reduces friction when you request new inputs next quarter.

Common potholes to dodge

• Waiting for final ESRS interpretations – the standards are already published. Start with what is known and adjust later.
• Leaving IT out of the loop – you will need them to automate, secure and scale data feeds.
• Over-engineering dashboards – focus first on getting data right; the glossy visuals can come in Q4.
• Neglecting narrative readiness – auditors test not only the numbers but also the story that links them to strategy.

Quick wins you can action this week

• Add CSRD materiality scoping to the agenda of your next risk-management meeting.
• Create a shared “CSRD Evidence” drive and migrate last year’s carbon invoices into it.
• Draft a one-page data-ownership matrix and circulate for confirmation.

Conclusion

CSRD may feel like a reporting regulation, but at heart it is a data governance challenge. Ticking off the ten tasks above, from inventory through controls to training, will give your organisation a defensible foundation long before the first assurance deadline bites. Start small, iterate fast and involve Finance every step of the way. By the time FY 2025 closes, your sustainability numbers will be as robust as your financials.

Emitrics can automate inventory mapping, evidence storage and ETL integration in days, not months. Book a demo to see how we make CSRD readiness routine.