How to do CSRD reporting in practice – from data collection to an audited ESRS report, and how to automate the heaviest steps.
The materiality assessment determines what you must report. This is the guide to how you actually do it — from data collection to a finished, auditable sustainability report under ESRS.
New to the CSRD? Start with our general guide: What is the CSRD?, read about who is covered by the CSRD, or dive into the legal requirements in The CSRD directive explained.
The result of your double materiality assessment determines exactly which ESRS requirements apply to you. The reporting itself then happens in four steps:
Collect sustainability data from business systems, suppliers and internal processes – from energy use and emissions to workforce and governance data.
Map collected data to the right topic areas and data points in the ESRS standards: environment, social responsibility and governance.
Check that data is reasonable, traceable and complete. Every data point must be traceable to its source when the auditor reviews.
Compile the report in the annual report, tag it digitally in the ESEF format and submit it for external review.
Collect sustainability data from business systems, suppliers and internal processes – from energy use and emissions to workforce and governance data.
Map collected data to the right topic areas and data points in the ESRS standards: environment, social responsibility and governance.
Check that data is reasonable, traceable and complete. Every data point must be traceable to its source when the auditor reviews.
Compile the report in the annual report, tag it digitally in the ESEF format and submit it for external review.
| Challenge | Manual process (Excel/consultant) | Automated process (Wellfish) |
|---|---|---|
| Data collection | Manual collection from many sources | Automatic integration with business systems |
| Update frequency | Often yearly | Monthly |
| Sources of error | High risk of human error | Quality-assured with AI interpretation |
| Time required | Weeks to months | Continuous, low manual effort |
| Cost | High consultancy cost | Fixed, predictable cost |
In practice, it is often Scope 3 emissions — indirect emissions across the whole value chain — that take the most resources to map, since data must be collected from suppliers and partners who may not yet report in a structured way. On the social side, workforce data — salaries, gender equality, competence development, and health and safety — is resource-intensive to collect across countries and contract types.
These data-intensive areas are exactly where automated integrations make the biggest difference, and where manual processes run the highest risk of producing imprecise or uncertain figures.
Wellfish connects to your existing business systems through ready-made integrations and collects sustainability data continuously — no manual exports or spreadsheet work. AI interpretation normalises and quality-assures the data automatically, so you always have up-to-date, auditable monthly figures ready.
When reporting time comes, the platform generates a structured reporting basis mapped to the ESRS requirements from your materiality assessment — ready for review by an external auditor. The result: less stress, fewer errors and a CSRD process that feels manageable even for a first-time reporter.
See Wellfish climate reporting → | Real-time report generation →