CSRD

Corporate Sustainability Reporting Directive datapoints

The Corporate Sustainability Reporting Directive replaced the NFRD and pulled thousands of European companies into mandatory sustainability reporting, against the ESRS standards. For a fund, the question is rarely whether the CSRD applies to the fund — it is which portfolio companies fall into which wave, and what they have to be able to produce by then.

This dataset is the ESRS datapoints structured for collection rather than for reading the standard: what to ask a company, not what the regulation says.

Question index

ESRS 2 General Disclosures

Describe the basis of preparation for the sustainability statement, including scope (individual/consolidated), value chain coverage, exemptions, and omitted information?

Describe how, by whom, and how often administrative, management, and supervisory bodies are informed about material impacts, risks, and opportunities, how they consider them in strategy and decision-making, and provide a list of addressed issues.

Describe the key characteristics of incentive schemes linked to sustainability, including performance targets, their role in remuneration policies, the proportion of variable remuneration tied to sustainability, and approval levels.

Provide a mapping of how and where the main aspects and steps of the due diligence process are reflected in the sustainability statement, demonstrating actual practices.

Describe the scope, key features, and components of risk management and internal control processes for sustainability reporting, including risk assessment methodology, identified risks, mitigation strategies, integration into internal functions, and periodic reporting to governance bodies.

Describe the company’s stakeholder engagement, including key stakeholders, engagement process, purpose, outcomes, stakeholder views on strategy and business model, any resulting changes, and how governance bodies are informed.

Describe the process for identifying and assessing material impacts, risks, and opportunities, including methodologies, assumptions, stakeholder consultation, prioritization criteria, integration into risk management, decision-making processes, data sources, and any recent or planned changes.

ESRS E1 Climate Change

ESRS E2 Pollution

"What percentage of Scope 3 greenhouse gas emissions reduction has been achieved (relative to the emissions of the base year)?"

"What is the intensity value of Scope 3 greenhouse gas emissions reduction?"

"How has the consistency of GHG emission reduction targets with GHG inventory boundaries been ensured?"

ESRS E3 Water and Marine Resources

How does the company identify material water and marine resources-related impacts, risks, and opportunities? Please include: (a) whether the company has screened its assets and activities to identify actual and potential impacts, risks, and opportunities related to water and marine resources in its operations and value chain, and the methodologies, assumptions, and tools used in the screening process; (b) whether and how the company has conducted consultations, particularly with affected communities.

ESRS E4 Biodiversity and Ecosystems

Has the company disclosed its material sites, including those under its operational control, and the activities negatively affecting biodiversity-sensitive areas? Please include: (a) a list of these sites, broken down by the identified impacts and dependencies, and by the ecological status of the areas (with reference to specific ecosystem baseline levels); (b) the biodiversity-sensitive areas impacted, along with the location and the responsible competent authority for the activities specified; (c) whether the company has identified material negative impacts related to land degradation, desertification, or soil sealing; and (d) whether the company has operations that affect threatened species?

ESRS E5 Resource Use and Circular Economy

How does the company identify material impacts, risks, and opportunities related to resource use and circular economy, specifically regarding resource inflows, outflows, and waste? Please describe whether the company has screened its assets and activities for potential impacts, risks, and opportunities, and if so, outline the methodologies, assumptions, and tools used. Additionally, has the company consulted with affected communities, and if so, how?

ESRS S1 Own Workforce

How does your organization integrate the interests, views, and rights—including the protection of human rights—of your workforce into your strategy and business model, and can you provide specific examples or mechanisms that demonstrate how employee input shapes key business decisions?

What is the percentage of persons with disabilities among your employees, as reported in compliance with the applicable legal restrictions on data collection?

ESRS S2 Workers in the Value Chain

How do the interests, views, and rights of your value chain workers—including respect for their human rights—influence and inform your organization's strategy and business model?

ESRS S3 Affected Communities

How do the views, interests, and rights of affected communities—including respect for their human rights and indigenous rights, where applicable—influence your organization’s strategy and business model?

ESRS S4 Consumers and End-users

How do the interests, views, and rights of your consumers and/or end‑users—including respect for their human rights—influence your strategy and business model?

ESRS G1 Business Conduct

What role do your administrative, management, and supervisory bodies play in ensuring proper business conduct, and what specific expertise do they have on these matters?

How do you identify material impacts, risks, and opportunities related to business conduct matters? Please describe all the relevant criteria you use in this process, including location, activity, sector, and transaction structure.