CSRD for Operations Managers: Data Collection Best Practices

Introduction

For many small and growing businesses (SMEs), operations managers play a key role in making CSRD reporting work in practice. They are the link between daily activities — energy use, waste management, travel, suppliers — and the sustainability data that feeds into formal reports.

Under the Corporate Sustainability Reporting Directive (CSRD) and the European Sustainability Reporting Standards (ESRS), accurate and traceable data is essential. But that doesn’t mean collecting data needs to be complicated.

This guide explains what data operations teams should focus on, how to set up practical collection processes, and how to ensure data quality across departments and sites.

If you manage more than one location, see How to Handle Multi-Site Reporting for CSRD.

1. Why Operations Managers Are Central to CSRD Success

Operations teams sit at the centre of most sustainability data flows. They monitor:

• Energy and water consumption
• Waste and recycling
• Fleet and fuel use
• Employee travel and commuting patterns
• Supplier deliveries and subcontractors

These operational data points underpin key ESRS environmental standards (E1–E5) and many VSME modules for small and growing businesses reporting voluntarily.

Operations managers therefore act as data owners — ensuring figures are recorded consistently, documented, and ready for review or assurance.

2. Key Data Areas to Track Under CSRD

Focus on the categories that align directly with the ESRS Environmental Standards:

These datasets are normally collected in operations already — the challenge is to standardise and document them for sustainability purposes.

3. Setting Up a Practical Data Collection Process

To make CSRD data collection efficient and repeatable:

Step 1: Identify existing data sources

Check what you already track through utility bills, invoices, fleet management tools, or supplier systems.

Step 2: Assign local data owners

For each category (energy, waste, workforce), designate one person responsible for monthly or quarterly updates.

Step 3: Use a shared reporting template

A central spreadsheet or form helps standardise inputs across departments and sites.

Step 4: Align with financial periods

Synchronise sustainability data collection with quarterly or annual financial reporting cycles.

Step 5: Keep documentation

Save all invoices, readings, and calculation notes in a shared folder — this is essential for assurance.

If your operations span multiple locations, a centralised dashboard or software tool can simplify data comparison and consolidation.

4. Ensuring Data Accuracy and Consistency

Accurate data doesn’t mean perfect data — it means plausible, traceable, and consistently recorded.

Follow these best practices:

• Use consistent units (e.g. kWh for energy, tonnes for waste).
• Check for outliers — sudden changes in consumption usually signal errors.
• Validate monthly totals against invoices or supplier data.
• Version-control spreadsheets to track updates.
• Keep clear audit trails (sources, assumptions, dates).

For guidance on handling incomplete or estimated data, see How to Estimate Missing Data for CSRD Reporting.

5. Collaborating With Other Departments

Operations data doesn’t stand alone. Coordination with other teams ensures a complete sustainability picture:

• Finance – ensures data aligns with invoices and accounting periods.
• HR – provides workforce and training metrics.
• Procurement – supports supplier and Scope 3 data collection.
• Sustainability or ESG lead – consolidates and interprets the final report.

Set up a quarterly check-in with these functions to review progress, identify data gaps, and prepare for assurance or external verification.

6. Tools and Systems That Simplify Data Collection

Even small companies can streamline data collection using:

• Shared cloud folders or forms (Google Sheets, SharePoint, Airtable).
• Meter or sensor integrations for energy and water data.
• Expense and fleet management software for travel emissions.
• Supplier questionnaires for Scope 3 information.
• ESG reporting tools (for companies with multiple entities).

Choose tools that match your size and complexity — simplicity is often the best approach for small and growing businesses (SMEs).

7. Preparing for Audit or Verification

From 2025 onward, CSRD reports will be subject to limited assurance. Operations data forms the backbone of what auditors review.

Auditors will check:

• Are data sources traceable (e.g. invoices, readings)?
• Are estimation methods documented?
• Are figures consistent year-to-year?

Good record-keeping now saves time and cost during future verification.

For audit-readiness guidance, see How to Prepare for Your First CSRD Audit or Review.

Frequently Asked Questions

Do I need special software for CSRD data collection?

No. Spreadsheets or shared templates are acceptable if they’re consistent and documented.

How often should I collect operational data?

At least quarterly for large sites; annually may be sufficient for smaller operations.

What if a site can’t provide full data?

Estimate missing data transparently and explain your method in the report.

Will auditors check every site?

Usually not. They’ll sample key sites and data points, focusing on material operations.

Key Terms

• CSRD – Corporate Sustainability Reporting Directive, the EU framework for ESG disclosures.
• ESRS – European Sustainability Reporting Standards guiding disclosure content.
• VSME – Voluntary SME standard allowing simplified proportional reporting.
• Scope 1–3 emissions – Direct and indirect greenhouse gas emissions categories.
• Limited assurance – Moderate verification confirming data plausibility.

Conclusion

Operations managers are the foundation of CSRD reporting — providing the reliable data that turns sustainability goals into measurable results.

By organising data sources, standardising templates, and keeping strong documentation, you’ll make your reporting both efficient and audit-ready.

For a full overview of what to collect and when, check our Annual CSRD Reporting Calendar.

To help you organise and track all the operational data you need, use our checklist generator to create a customised data collection checklist:

This tool will help you identify all the data points you need to collect across energy, water, waste, and emissions, ensuring nothing is missed.