How Much Time Does CSRD Reporting Take? (By Company Size)

Introduction

Even for smaller companies, time — not cost — is often the biggest barrier to Corporate Sustainability Reporting Directive (CSRD) compliance. While large firms have teams dedicated to ESG reporting, small and growing businesses (SMEs) must fit sustainability work around daily operations.

The 2024 VSME Standard by EFRAG was specifically designed to make this achievable. By allowing proportional, modular reporting (Basic or Comprehensive), small and growing businesses can complete sustainability disclosures in a few hours per month once processes are set up.

This article breaks down how much time CSRD and VSME reporting typically takes in 2025, based on company size and reporting method.

1. What Determines How Long CSRD Reporting Takes?

Time requirements vary depending on a few key factors:

1. Company size and complexity – More sites, employees, and data points mean more to track.
2. Data maturity – Whether energy, HR, and supplier data are already centralised.
3. Reporting approach – Manual tracking vs. software automation.
4. Scope – Using the VSME Basic Module (minimal) or Comprehensive Module (extended).
5. Experience level – The first reporting cycle always takes longer due to setup and learning.

On average, the first year takes 2–3 times longer than future years, as companies design templates, identify data owners, and align internal processes.

2. Average Time Needed by Company Size (2025)

Note: Once a company moves from manual collection to software-based data management, ongoing time drops by 60–70%.

3. Time by Reporting Approach

a) Manual (Spreadsheets)

• Setup: 100–150 hours in Year 1
• Ongoing: 10–15 hours/month
• Who’s involved: Office or finance manager, HR, and operations
• Pros: No direct costs
• Cons: Labour-intensive, prone to version errors, difficult to scale

b) Software Tools

• Setup: 40–80 hours (one-time onboarding and data integration)
• Ongoing: 3–6 hours/month
• Who’s involved: One sustainability or finance lead
• Pros: Automates data pulls from utilities, accounting, and HR
• Cons: Subscription cost (€99–€299/month), initial learning curve

c) Consultant-Supported

• Setup: 20–40 internal hours (consultant handles structure and templates)
• Ongoing: 2–4 hours/month internal follow-up
• Who’s involved: Management and consultant contact
• Pros: Fastest route for first-time compliance
• Cons: Highest upfront cost (€5,000–€15,000), less internal learning

4. Example Timelines

Micro Enterprise – 8 Employees (Professional Services)

• Method: Manual tracking, VSME Basic Module
• Setup: ~60 hours (initial templates and data gathering)
• Ongoing: 4–6 hours/month
• Cycle time: 1–2 days per quarter
• Tip: Use existing invoices, payroll, and energy bills — no need for new systems.

Small Business – 40 Employees (Retail)

• Method: Hybrid — spreadsheets + software for energy data
• Setup: ~120 hours
• Ongoing: 8–10 hours/month
• Cycle time: About 1–2 workdays each month
• Tip: Assign data owners (HR, accounting, operations) to share the workload.

Medium Business – 180 Employees (Manufacturing)

• Method: Software-led + consultant for initial setup
• Setup: ~250 hours shared across departments
• Ongoing: 6–8 hours/month
• Cycle time: 1 workday per month once automated
• Tip: Automate energy, emissions, and HR metrics early — it pays off long term.

5. How Time Requirements Decrease Over Time

Many small and growing businesses (SMEs) report that by the third year, CSRD reporting feels similar in effort to preparing annual financial accounts.

Frequently Asked Questions

How long does the first CSRD report take to complete?

Expect to spend 2–4 weeks of part-time effort in the first year. Most time goes into collecting baseline data (energy, HR, suppliers) and setting up templates. Later years are much faster once the structure is in place.

Who usually handles CSRD reporting in small and growing businesses (SMEs)?

Typically a finance or operations manager coordinates the process, supported by HR for workforce data and maintenance teams for energy metrics. In larger SMEs, a sustainability coordinator often takes the lead.

How often do we need to update CSRD data?

At minimum, once per year for reporting — but most SMEs update key indicators (like energy use and staff data) quarterly to keep information accurate and reduce end-of-year workload.

Can automation really save time?

Yes. Automating data collection through accounting or utility integrations typically cuts manual work by 60–70%. Instead of entering figures, staff simply review and approve them each month.

Key Terms

• CSRD – Corporate Sustainability Reporting Directive (Directive (EU) 2022/2464)
• VSME – Voluntary Sustainability Reporting Standard for SMEs (EFRAG 2024)
• ESRS – European Sustainability Reporting Standards
• Basic Module – Core sustainability disclosures for SMEs (energy, workforce, governance)
• Comprehensive Module – Optional extended disclosures for financing and supply chains
• Double Materiality – Evaluating both a company’s sustainability impacts and related risks

Conclusion / Next Steps

CSRD reporting for small and growing businesses is far from unmanageable. Most micro and small firms can complete their first report within 2–4 weeks of part-time work, then maintain it in a few hours each month. With each cycle, efficiency improves dramatically — especially once data systems are connected or partially automated.

Starting early, documenting your data sources, and using the VSME Basic Module can turn CSRD compliance from a burden into a straightforward annual routine.

To understand how much time you’ll need, first assess your company’s CSRD readiness and requirements:

This tool will help you understand your reporting obligations and estimate the time needed based on your company size and situation.