Complete guide to all CSRD topics organized by ESRS and VSME standards. Explore environmental, social, and governance topics with practical guidance on data collection, measurement, and disclosure. Each topic includes beginner guides, industry examples, and detailed reporting requirements.
Our topic guides are aligned with both the European Sustainability Reporting Standards (ESRS) and the VSME standard, covering all ESG dimensions relevant to SMEs.
Double materiality, stakeholder engagement, and reporting fundamentals
Understanding and meeting CSRD regulatory requirements
Setting up systems to gather and manage sustainability data
Preparing and publishing sustainability reports
Voluntary SME reporting standard and implementation
Identifying and engaging with affected stakeholders
Strategic advantages, competitive benefits, and business case for CSRD reporting
Third-party verification, auditing, and quality assurance of CSRD reports
Understanding costs, budgeting, and return on investment for CSRD compliance
Comparison and selection of CSRD reporting tools, templates, and software platforms
Determining impact materiality and financial materiality
Climate change, pollution, water, biodiversity, and circular economy
Energy consumption, greenhouse gas emissions, and climate change mitigation
Material consumption, waste generation, recycling, and circular practices
Air, water, and soil pollution prevention and reduction
Indirect value chain emissions reporting
Water consumption, discharge, and marine ecosystem impact
Impact on biodiversity, land use, and ecosystem health
Workforce, value chain workers, communities, and consumers
Employee composition, working conditions, diversity, training, and well-being
Labor practices and working conditions in supply chain
Product safety, accessibility, and customer privacy
Impact on local communities and stakeholders
Business conduct, anti-corruption, and ethical practices
Not sure which topics are material to your business? Start with our getting started guide to understand which topics apply to your sector.