The CSRD-compliant ESG report must follow a strict structure defined by the ESRS and should reflect the outcomes of your double materiality assessment. The report is part of the company’s annual management report, published in digital XBRL format (requirement for no sooner than 2026).
📂 Core content structure
General Disclosures (ESRS 2)
Company’s business model and value chain
Sustainability governance, strategy, and risk management
Reporting boundary and methodology
Materiality assessment process
Topical Standards (E, S, G)
Environment (E1-E5): climate, pollution, water, circular economy, biodiversity
Social (S1-S4): own workforce, workers in the value chain, affected communities, consumers
Governance (G1): business conduct, ethics, lobbying, board structure
Materiality Matrix
Visual or tabular summary of the material ESG topics, aligned with the double materiality process. Most of the Materiality Assessment content is to be disclosed in ESRS 2, but also partially in thematical ESRS.
Narrative and Quantitative Disclosures
Policies, targets, actions
KPIs (e.g., GHG emissions, % women in management, % of renewable energy)
Contextual justifications and explanations
Assurance Statement
Limited assurance report by an accredited verifier
Cross-Reference Table
Links each ESG datapoint to the corresponding ESRS requirement
Enables external assurance providers and stakeholders to quickly verify content compliance
📌 Technical format and deadlines
XBRL tagging required (European Single Electronic Format)
Published alongside the financial report
Audited starting from FY2024 for large public-interest companies
Greenly Solution for Automatic Report Generation
With Greenly, you can automatically generate a CSRD-aligned ESG report based on validated data inputs and scoping choices made in the platform.
What content is integrated in the report?
What content is integrated in the report?
All Applicable Indicators, as defined in the ESG Data Collection module.
How are each indicator integrated in the report?
How are each indicator integrated in the report?
Each indicator is integrated in the report "as is", with no change at all in the inputted content and format in the data collection module.
Answers are supported by references to the indicator ID and EFRAG ID to help auditors and other report users to retrieve the information easily.
How the content is organized in the report?
How the content is organized in the report?
The report follows the recommended ESRS structure:
Chapter level 1: ESG pillar (General Disclosures, Environment, Social, Governance)
Chapter level 2: ESG topic (ESRS)
Chapter level 3: ESG sub-topic (Disclosure Requirement)
Inside each Disclosure Requirement, the platform inserts all included datapoints information and answers, one after the others.