SERVICE · ESG
ESG: from reporting requirement to data structure
CSRD and ESRS make sustainability reporting a data discipline on par with accounting. The scope has been adjusted by the EU’s Omnibus package in 2025, so fewer and larger companies are hit first — but the requirement for structured, auditable ESG data remains. Struktura helps build the data foundation, not just the report.
Last updated: 2026-06-25
What does CSRD require?
CSRD (Corporate Sustainability Reporting Directive) makes sustainability reporting a data discipline on par with accounting. Companies must report under the common ESRS standards, the data must be auditable, and it must be delivered in a structured, machine-readable format (digital tagging). It is a data foundation, not a PDF report.
Who is in scope — and when?
The scope has been adjusted by the EU’s Omnibus package in 2025, which raised the thresholds and postponed several waves, so fewer and larger companies are hit first. Many smaller companies are instead met by requirements indirectly — through larger customers’ supply chains — where a lighter standard (VSME) can be used. The exact scope depends on size and timing, and it is still moving.
Automated sustainability reporting
The efficient route is to draw ESG data from the systems where it already lives — ERP, HR, energy — rather than collecting it manually in spreadsheets. Struktura helps build the data foundation, so the report can be generated in a structured, auditable way, and connects it to the financial reporting it has to align with anyway.
Frequently asked questions
What are CSRD and ESRS?
CSRD is the EU directive on sustainability reporting. ESRS are the accompanying standards that define what specifically must be reported, and how.
Is my company in scope for CSRD?
It depends on size and timing — and the scope changed with the Omnibus package in 2025. Many smaller companies are hit indirectly via larger customers’ supply chains.
What is the VSME standard?
VSME is a voluntary, simplified reporting standard for small and medium-sized companies, so they can answer customers’ ESG requirements without meeting the full CSRD.
Is ESG connected to financial reporting?
Increasingly yes. Sustainability data must be audited and delivered in a structured way, and it makes sense to build it on the same data foundation as the accounts.