CSRD for Sustainability Coordinators: Complete Implementation Guide

Introduction

If you’ve been appointed as your company’s Sustainability Coordinator, you’re at the heart of one of the biggest transformations in EU corporate reporting — the Corporate Sustainability Reporting Directive (CSRD).

Your job is to turn high-level sustainability goals into practical data processes, collaboration across departments, and audit-ready disclosures.

This complete implementation guide explains what your role involves, how to structure the reporting process, and which tools and practices will make your first CSRD cycle efficient and credible.

For help integrating sustainability data across departments, see How to Integrate CSRD Data Collection into Existing Workflows.

1. Understanding Your Role Under CSRD

As Sustainability Coordinator, your responsibilities usually include:

• Managing data collection for all environmental, social, and governance topics.
• Coordinating with finance, HR, operations, and procurement.
• Ensuring data meets ESRS (European Sustainability Reporting Standards) requirements.
• Preparing reports for management approval and assurance review.

Think of yourself as the project manager for sustainability data — aligning multiple teams, systems, and timelines into one coherent reporting process.

2. Building a CSRD Implementation Roadmap

A clear roadmap makes CSRD manageable, even for small teams.

Step 1: Define Scope and Material Topics

Start with a double materiality assessment — identifying which sustainability issues matter most to your company and stakeholders. Typical small and growing business (SME) material topics include:

• Energy and GHG emissions (ESRS E1)
• Waste and resource use (ESRS E5)
• Workforce conditions and diversity (ESRS S1)
• Governance and ethics (ESRS G1)

If your company reports under VSME (Voluntary SME Standard), focus on a smaller core set of metrics aligned with these topics.

For size eligibility guidance, see Is My Company Too Small for CSRD? Size Questions Answered.

Step 2: Map Data Sources and Responsibilities

List each data point you need to collect, where it comes from, and who owns it.

Assign data owners early and document how data will be stored and verified.

Step 3: Choose Collection Tools

You don’t need expensive ESG software to start — spreadsheets or shared drives can work if they’re structured and version-controlled. Use a standard data template with units, source fields, and comments for each metric.

If you’re handling multiple locations, follow the guidance in How to Handle Multi-Site Reporting for CSRD.

Step 4: Establish Review and Approval Processes

Create a data validation checklist:

• Are units consistent?
• Are estimates clearly labelled?
• Has the data owner approved it?
• Does it align with financial records?

Conduct a quarterly internal review so that annual reporting is smoother.

Step 5: Prepare for Assurance

From FY2025, CSRD reports will undergo limited assurance. To get ready:

• Keep all evidence (invoices, surveys, calculations).
• Document estimation methods (e.g. emission factors, assumptions).
• Maintain a data traceability log linking figures to sources.

For more detail on preparing for review, read How to Prepare for Your First CSRD Audit or Review.

3. Coordinating Across Departments

Sustainability reporting is a team sport. Build relationships with key departments early:

Hold short, regular meetings (monthly or quarterly) to track progress and solve issues collaboratively.

4. Ensuring Data Quality and Governance

Reliable data is the foundation of a credible CSRD report.

Adopt these quality principles:

• Accuracy: Use verifiable data and up-to-date emission factors.
• Completeness: Cover all relevant operations, sites, and subsidiaries.
• Consistency: Apply the same definitions and methods every year.
• Traceability: Store documentation showing where each figure came from.
• Confidentiality: Follow GDPR rules when handling employee data.

Establish an internal Sustainability Data Policy summarising these rules for all departments.

5. Reporting and Disclosure

Your CSRD report (or VSME report) must include:

1. Narrative information – policies, actions, and targets.
2. Quantitative metrics – energy, waste, workforce, and governance indicators.
3. Financial linkages – how sustainability issues affect revenue, costs, or assets.
4. Assurance statement – for limited or voluntary verification.

Use plain, consistent language, and structure reports according to ESRS templates. If publishing online, ensure it’s machine-readable (XHTML format) as required by CSRD.

6. Key Milestones for Your First CSRD Cycle

Align your internal reporting calendar with the Annual CSRD Reporting Calendar to stay on schedule.

7. Continuous Improvement

CSRD implementation is iterative. Each year, aim to:

• Improve data coverage and accuracy.
• Reduce manual entry by integrating systems.
• Engage suppliers and workforce in sustainability initiatives.
• Review your double materiality assessment.

Continuous improvement demonstrates commitment and prepares your company for reasonable assurance in future years.

Frequently Asked Questions

Do I need a full-time sustainability team?

Not necessarily. Many small and growing businesses (SMEs) assign the Sustainability Coordinator role to an existing manager who coordinates data owners across departments.

How can I keep everyone engaged?

Set clear timelines, celebrate milestones, and explain how sustainability data supports financial decisions and client relationships.

What’s the biggest challenge in year one?

Data consistency. Define methods early and communicate them clearly to avoid rework later.

Do small and growing businesses (SMEs) need external assurance?

Only listed small and growing businesses (SMEs) are required to seek assurance. Non-listed small and growing businesses (SMEs) reporting under VSME can do so voluntarily for credibility.

Key Terms

• CSRD – Corporate Sustainability Reporting Directive, EU law for ESG disclosure.
• ESRS – European Sustainability Reporting Standards defining disclosure content.
• VSME – Voluntary SME standard simplifying sustainability reporting.
• Limited assurance – Moderate-level audit of sustainability data.
• Double materiality – Assessment of both financial and impact significance.

Conclusion

As Sustainability Coordinator, your role is to make CSRD reporting structured, consistent, and credible. By managing clear processes, engaging departments, and maintaining strong documentation, you’ll ensure your company not only complies with CSRD but also builds trust and value through transparent reporting.

To plan and track progress effectively, use the Annual CSRD Reporting Calendar as your implementation timeline.

To help you organise your implementation process, use our checklist generator to create a customised data collection checklist that covers all the areas you’ll need to coordinate:

This tool will help you identify all the data points you need to collect across departments and ensure nothing falls through the cracks.