{"id":10697,"date":"2025-03-25T10:58:09","date_gmt":"2025-03-25T10:58:09","guid":{"rendered":"https:\/\/rodinia.fi\/?p=10697"},"modified":"2025-06-05T10:31:12","modified_gmt":"2025-06-05T10:31:12","slug":"csrd-reporting-process-key-learnings-from-our-first-report","status":"publish","type":"post","link":"https:\/\/rodinia.fi\/en\/csrd-reporting-process-key-learnings-from-our-first-report\/","title":{"rendered":"The CSRD Process: What We Have Learned So Far"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-post\" data-elementor-id=\"10697\" class=\"elementor elementor-10697 elementor-10696\" data-elementor-post-type=\"post\">\n\t\t\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-53d12554 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"53d12554\" data-element_type=\"section\" data-e-type=\"section\" data-settings=\"{&quot;jet_parallax_layout_list&quot;:[]}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-73260e26\" data-id=\"73260e26\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-71281a1f elementor-widget elementor-widget-text-editor\" data-id=\"71281a1f\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p style=\"font-weight: 400;\">We have now completed our first CSRD reporting process, and the ESRS-based sustainability report is ready. While the future of the European sustainability reporting framework remains uncertain, many companies have already accepted the challenge, and the CSRD process is being widely adopted in the EU. This project has been a valuable learning experience, so we would like to share a few key observations.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-9949f9e elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"9949f9e\" data-element_type=\"section\" data-e-type=\"section\" data-settings=\"{&quot;jet_parallax_layout_list&quot;:[]}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-ea55b72\" data-id=\"ea55b72\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-090d0a7 elementor-widget elementor-widget-heading\" data-id=\"090d0a7\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">The ESRS Standard Defines the Report\u2019s Structure and Content<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-77aff17 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"77aff17\" data-element_type=\"section\" data-e-type=\"section\" data-settings=\"{&quot;jet_parallax_layout_list&quot;:[]}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-b44db0e\" data-id=\"b44db0e\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-0b2047b elementor-widget elementor-widget-text-editor\" data-id=\"0b2047b\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p style=\"font-weight: 400;\">The CSRD process encourages collaboration across the organisation. Responsibility for sustainability disclosure lies with the board, so it is essential that company leadership is fully committed. The ESRS standard also involves people from different parts of the organisation, which helps make the report a shared effort. Engagement tends to be stronger when the work feels personally relevant.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-6e9fc0f elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"6e9fc0f\" data-element_type=\"section\" data-e-type=\"section\" data-settings=\"{&quot;jet_parallax_layout_list&quot;:[]}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-62731c1\" data-id=\"62731c1\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-ea638ce elementor-widget elementor-widget-heading\" data-id=\"ea638ce\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Effective Cooperation with the Verifier Is Important<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-40b5bdf elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"40b5bdf\" data-element_type=\"section\" data-e-type=\"section\" data-settings=\"{&quot;jet_parallax_layout_list&quot;:[]}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-285e66c\" data-id=\"285e66c\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-5d392e7 elementor-widget elementor-widget-text-editor\" data-id=\"5d392e7\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p style=\"font-weight: 400;\">The first reports involve a learning curve, but a reliable verifier can help manage the process and ensure the quality of the report. Planning a clear audit trail in advance is advisable. Verifiers will need access to key documents and original data, such as policies and emission calculations. Preparing these well ahead of time helps keep the project on schedule.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-ca306a4 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"ca306a4\" data-element_type=\"section\" data-e-type=\"section\" data-settings=\"{&quot;jet_parallax_layout_list&quot;:[]}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-92bf6ba\" data-id=\"92bf6ba\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-e9453ef elementor-widget elementor-widget-heading\" data-id=\"e9453ef\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Reporting Options Following the Omnibus Proposal<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-d51259c elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"d51259c\" data-element_type=\"section\" data-e-type=\"section\" data-settings=\"{&quot;jet_parallax_layout_list&quot;:[]}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-b757467\" data-id=\"b757467\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-a6c80f6 elementor-widget elementor-widget-text-editor\" data-id=\"a6c80f6\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p style=\"font-weight: 400;\">Reporting according to the ESRS standard is particularly worthwhile if sustainability is a strategic priority. ESRS provides a comprehensive framework covering all material sustainability issues.<\/p><p style=\"font-weight: 400;\">The Omnibus proposal has prompted discussion about whether ongoing CSRD projects should continue. If your project is already underway or well advanced, it is generally advisable to complete it to gain the full benefits of sustainability reporting and avoid sending mixed messages to stakeholders. In addition, if a Double Materiality Assessment was carried out before the Omnibus proposal, identifying relevant standards and data points remains straightforward.<\/p><p style=\"font-weight: 400;\">For larger companies with sufficient resources, ESRS reporting can provide a competitive advantage by making sustainability efforts easier to compare across organisations within the CSRD scope. However, if your company is new to sustainability reporting, if ESRS reporting is not yet required by law or partners, or if the process seems too demanding, the VSME standard may be a more suitable alternative. This voluntary standard is designed for micro, small, and medium-sized enterprises, providing a simpler but comparable framework for starting sustainability reporting.<\/p><p style=\"font-weight: 400;\">If you would like to discuss which reporting option best suits your company, <a href=\"https:\/\/rodinia.fi\/en\/contact-us\/\">send us a message<\/a> and we\u2019d be happy to assist.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"<p>We have now completed our first CSRD reporting process, and the ESRS-based sustainability report is ready. While the future of the European sustainability reporting framework remains uncertain, many companies have already accepted the challenge, and the CSRD process is being widely adopted in the EU. This project has been a valuable learning experience, so we [&hellip;]<\/p>\n","protected":false},"author":17,"featured_media":10706,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"inline_featured_image":false,"_monsterinsights_skip_tracking":false,"_monsterinsights_sitenote_active":false,"_monsterinsights_sitenote_note":"","_monsterinsights_sitenote_category":0,"footnotes":""},"categories":[9],"tags":[298,299,270,300,297,235],"class_list":["post-10697","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-kestava-kehitys","tag-csrd-en","tag-csrd-reporting","tag-esrs-en","tag-esrs-reporting","tag-omnibus-en","tag-sustainability-reporting"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.1.1 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>The CSRD Process: What We Have Learned So Far | Rodinia<\/title>\n<meta name=\"description\" content=\"Learnings from our first CSRD reporting process under the ESRS standard. 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Insights on collaboration, verification, and adapting to the Omnibus proposal.\" \/>\n<meta property=\"og:url\" content=\"https:\/\/rodinia.fi\/en\/csrd-reporting-process-key-learnings-from-our-first-report\/\" \/>\n<meta property=\"og:site_name\" content=\"Rodinia\" \/>\n<meta property=\"article:publisher\" content=\"https:\/\/www.facebook.com\/rodiniaFI\/\" \/>\n<meta property=\"article:published_time\" content=\"2025-03-25T10:58:09+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2025-06-05T10:31:12+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/rodinia.fi\/wp-content\/uploads\/2025\/03\/ESRS.png\" \/>\n\t<meta property=\"og:image:width\" content=\"2000\" \/>\n\t<meta property=\"og:image:height\" content=\"1333\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/png\" \/>\n<meta name=\"author\" content=\"Aino Puro\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:creator\" content=\"@Rodiniafi\" \/>\n<meta name=\"twitter:site\" content=\"@Rodiniafi\" \/>\n<meta name=\"twitter:label1\" content=\"Written by\" \/>\n\t<meta name=\"twitter:data1\" content=\"Aino Puro\" \/>\n\t<meta name=\"twitter:label2\" content=\"Est. reading time\" \/>\n\t<meta name=\"twitter:data2\" content=\"3 minutes\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\/\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\/\/rodinia.fi\/en\/csrd-reporting-process-key-learnings-from-our-first-report\/#article\",\"isPartOf\":{\"@id\":\"https:\/\/rodinia.fi\/en\/csrd-reporting-process-key-learnings-from-our-first-report\/\"},\"author\":{\"name\":\"Aino Puro\",\"@id\":\"https:\/\/rodinia.fi\/#\/schema\/person\/4a4270ac2ba823842405856440a4954f\"},\"headline\":\"The CSRD Process: What We Have Learned So Far\",\"datePublished\":\"2025-03-25T10:58:09+00:00\",\"dateModified\":\"2025-06-05T10:31:12+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\/\/rodinia.fi\/en\/csrd-reporting-process-key-learnings-from-our-first-report\/\"},\"wordCount\":410,\"publisher\":{\"@id\":\"https:\/\/rodinia.fi\/#organization\"},\"image\":{\"@id\":\"https:\/\/rodinia.fi\/en\/csrd-reporting-process-key-learnings-from-our-first-report\/#primaryimage\"},\"thumbnailUrl\":\"https:\/\/rodinia.fi\/wp-content\/uploads\/2025\/03\/ESRS.png\",\"keywords\":[\"CSRD\",\"CSRD-reporting\",\"ESRS\",\"ESRS-reporting\",\"Omnibus\",\"Sustainability Reporting\"],\"articleSection\":[\"Vastuullisuuspalvelut\"],\"inLanguage\":\"en-US\"},{\"@type\":\"WebPage\",\"@id\":\"https:\/\/rodinia.fi\/en\/csrd-reporting-process-key-learnings-from-our-first-report\/\",\"url\":\"https:\/\/rodinia.fi\/en\/csrd-reporting-process-key-learnings-from-our-first-report\/\",\"name\":\"The CSRD Process: What We Have Learned So Far | Rodinia\",\"isPartOf\":{\"@id\":\"https:\/\/rodinia.fi\/#website\"},\"primaryImageOfPage\":{\"@id\":\"https:\/\/rodinia.fi\/en\/csrd-reporting-process-key-learnings-from-our-first-report\/#primaryimage\"},\"image\":{\"@id\":\"https:\/\/rodinia.fi\/en\/csrd-reporting-process-key-learnings-from-our-first-report\/#primaryimage\"},\"thumbnailUrl\":\"https:\/\/rodinia.fi\/wp-content\/uploads\/2025\/03\/ESRS.png\",\"datePublished\":\"2025-03-25T10:58:09+00:00\",\"dateModified\":\"2025-06-05T10:31:12+00:00\",\"description\":\"Learnings from our first CSRD reporting process under the ESRS standard. 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