ESG Reporting and CSRD Compliance

CSRD/ESRS, VSME ESRS, GRI or framework-free ESG/sustainability report

We help organisations report in a structured, auditable manner in accordance with CSRD/ESRS, VSME ESRS, GRI or without a framework, including full report finishing.

Schedule a meeting
ESG reporting consultancy

ESG/Sustainability Report

CSRD/ESRS, VSME ESRS, GRI or framework-free ESG/sustainability report

We help organisations report in a structured, auditable manner in accordance with CSRD/ESRS, VSME ESRS, GRI or without a framework, including full report finishing.

Schedule a meeting

Voluntary or mandatory ESG & sustainability reporting.

Voluntary or mandatory ESG report, compliant with ESRS (VSME ESRS) or GRI, practically applicable for single entities and groups. An ESG report covers the environmental, social and governance performance of an organisation and is either mandatory (CSRD/ESRS) or voluntary. Organisations often report voluntarily to meet client requirements or other

stakeholder expectations. The greatest value of ESG reporting lies in the internal reflection it generates, the facilitation of compliance with client requests and audits, and the broader stakeholder communication it enables.

We deliver ESG reports that are practical and actionable, whether it concerns a full ESRS or GRI publication, or a compact VSME ESRS report. We focus the content on what is truly relevant for management and operations, ensuring the report is functional for decision-making and assurance. For smaller companies, we make the approach scalable and proportionate in pace and effort.

Process in 5 steps

1. Scope and kick-off
We determine which entities and activities are included in the report and which reporting framework is preferred, (VSME) ESRS or GRI, and we establish the approach and deadlines. During the kick-off we align roles and identify who the primary data provider is, so everyone knows what is expected of them. This ensures clear expectations and a sharp planning from day one.
We optionally conduct both an impact analysis and a financial materiality assessment to determine which topics receive priority in the report. Stakeholders are actively engaged, their input is structured and translated into topics and KPIs. The result is a prioritised list of measurable topics that guides the content of the report.
We prepare central data requests and build a clear source document structure with proper labelling. Source documents and datasets are checked for completeness and reproducibility and supplemented where necessary. This creates an audit-ready dossier for CSRD-obligated companies that forms the basis for the report.
Based on the materiality assessment, we write the chapters, including KPI tables and a 1-page management summary for the board and supply chain. We organise validation sessions with content owners, process feedback and ensure texts are clear and audience-friendly. This phase delivers content that is ready for design and publication.
We handle the graphic design, infographics, translations and final editing to ensure the report is communicatively strong and ready for publication. This is offered as a separate service, so content and design can be scaled independently. The result is a professional, publication-ready report that stakeholders truly understand.
ESG reports overview

Process in 5 steps

1. Scope and kick-off
We determine which entities and activities are included in the report and which reporting framework is preferred, (VSME) ESRS or GRI, and we establish the approach and deadlines. During the kick-off we align roles and identify who the primary data provider is, so everyone knows what is expected of them. This ensures clear expectations and a sharp planning from day one.
We optionally conduct both an impact analysis and a financial materiality assessment to determine which topics receive priority in the report. Stakeholders are actively engaged, their input is structured and translated into topics and KPIs. The result is a prioritised list of measurable topics that guides the content of the report.
We prepare central data requests and build a clear source document structure with proper labelling. Source documents and datasets are checked for completeness and reproducibility and supplemented where necessary. This creates an audit-ready dossier for CSRD-obligated companies that forms the basis for the report.
Based on the materiality assessment, we write the chapters, including KPI tables and a 1-page management summary for the board and supply chain. We organise validation sessions with content owners, process feedback and ensure texts are clear and audience-friendly. This phase delivers content that is ready for design and publication.
We handle the graphic design, infographics, translations and final editing to ensure the report is communicatively strong and ready for publication. This is offered as a separate service, so content and design can be scaled independently. The result is a professional, publication-ready report that stakeholders truly understand.
ESG reports overview

Want to know more about
ESG reporting?

Get in touch with Guido for a
no-obligation discussion about ESG reporting

Guido Swarts, ESG Consultant at Kroll SR

Guido Swarts

ESG Consultant

Schedule a meeting

Full-service

We make sustainability understandable, actionable and fully managed, from data to communication.

Committed

We build genuine relationships with clients through honesty, engagement and direct communication.

Realistic

We connect with our clients' world, without judgement, with an eye for profitability and continuity.

Pragmatic

We see sustainability not as ideology, but as a means to deliver value and returns.

Frequently asked questions

What is an ESG report?

An ESG report covers the environmental, social and governance performance of your organisation. Under the CSRD, this becomes mandatory according to the ESRS standards. The report makes your sustainability performance transparent for stakeholders.

Is CSRD reporting mandatory for my company?

Large companies (>250 employees, >€50M revenue, >€25M balance sheet) report from financial year 2024. Listed SMEs from 2026. Non-listed companies meeting 2 of 3 criteria follow later. Many SMEs report voluntarily due to supply chain requirements.

What are the ESRS standards?

The European Sustainability Reporting Standards (ESRS) are the mandatory reporting standards under the CSRD. There are 12 standards: 2 cross-cutting (ESRS 1 and 2), 5 environmental (E1-E5), 4 social (S1-S4) and 1 governance (G1). Through a double materiality assessment you determine which standards are relevant.

What is a double materiality assessment?

A double materiality assessment evaluates each sustainability topic from two perspectives: (1) the impact of your company on people and the environment (impact materiality) and (2) the financial risks and opportunities for your company (financial materiality). This determines which ESRS standards you need to report on.

How long does it take to prepare an ESG report?

A full ESG report according to ESRS takes on average 4 to 8 months: double materiality assessment (4-6 weeks), data collection (6-10 weeks), report writing (4-8 weeks) and review/finalisation (2-4 weeks). With early preparation, this can be more efficient.

What does it cost to have an ESG report prepared?

Costs vary significantly depending on complexity, sector and size. An SME report is considerably less expensive than a multinational report. Kroll SR works with fixed project prices so you know upfront what to expect. Contact us for a no-obligation consultation.

Does my ESG report need to be audited by an accountant?

Under the CSRD, limited assurance is mandatory for companies subject to the reporting obligation. This means an external accountant or auditor will review your report. Kroll SR prepares reports that are audit-ready.

Can I prepare an ESG report voluntarily?

Yes, an increasing number of SMEs are preparing ESG reports voluntarily. Reasons include: supply chain requirements from large clients, competitive advantage, better financing conditions and preparation for future obligations. Kroll SR offers a pragmatic approach for voluntary reporting.

What is the difference between CSRD and GRI?

The CSRD (with ESRS) is European legislation and mandatory. GRI (Global Reporting Initiative) is a voluntary international framework. ESRS is partly based on GRI but goes further, particularly regarding financial materiality and the link with the annual accounts.

What data do I need to collect for ESRS reporting?

The required data depends on your material topics. Common examples include: CO2 emissions (scope 1-3), energy consumption, water consumption, waste figures, employee data (FTE, turnover, diversity, pay gap), governance structure and supply chain information.