Templates and records · Sustainability
Sustainability and CSRD templates and records
Seven working records for preparing a sustainability report that stands up to assurance, from the question of whether the company is in scope to the evidence file.
In one sentence
The CSRD requires companies within its scope —after Directive (EU) 2026/470, those with more than 1,000 employees and more than €450 million in turnover— to report under the ESRS on the basis of a double materiality assessment and with external assurance; the ESRS set out what is reported, not which records are kept, so the templates in this section are working papers that let you substantiate every figure published.
- Scope after the Omnibus
- Over 1,000 employees and €450 M turnover Directive (EU) 2026/470; transposition by 19 March 2027
- Reporting standards
- ESRS Delegated Regulation (EU) 2023/2772, simplified by 2026/1563
- Simplified ESRS
- Financial years from 1 January 2027 In force on 10 November 2026; for 2026 the previous version may be used
- Value chain
- Voluntary standard for protected undertakings Delegated Regulation (EU) 2026/1560: limits what can be asked of small suppliers
- Core concept
- Double materiality The company’s impact on its surroundings and their impact on the company
- Assurance
- External, limited assurance By an auditor or an independent assurance services provider
Contents
Sustainability templates and records
Standards are cited by name: ESRS 1 (general requirements), E1 (climate change), S1 (own workforce), G1 (business conduct). Delegated Regulation (EU) 2026/1563 simplified them for financial years starting on or after 1 January 2027; for 2026 companies may choose the previous version or the new one.
CSRD scope assessment
Is your company in scope of the CSRD? How to document the headcount and turnover calculation against the…
Double materiality assessment
How to document an ESRS double materiality assessment: impacts, risks and opportunities, thresholds, sources…
Climate transition plan
What a climate change mitigation transition plan should cover under ESRS E1: targets, levers, investment…
Own workforce indicators
How to prepare ESRS S1 own workforce metrics: definition, source, method, owner and reconciliation with…
Supplier sustainability questionnaire
How to request sustainability data from suppliers for a CSRD report without breaching the value-chain cap…
Business conduct indicators
How to prepare ESRS G1 data: supplier payment practices, late payment to SMEs, corruption and bribery…
Assurance evidence file
How to organise the evidence for every figure in the sustainability report ahead of limited assurance…
Frequently asked questions
What people ask us before getting started
Which companies have to publish a sustainability report?
After Directive (EU) 2026/470, those with an average of more than 1,000 employees during the financial year and more than €450 million in net turnover, plus third-country groups with that turnover in the Union. The first wave is limited to financial years starting between 2024 and 2026, and Member States may exempt those that do not exceed the new thresholds from reporting on 2025 and 2026.
Do the ESRS require specific records to be kept?
Not in the way ISO standards do. They require certain data to be reported, along with the process followed to decide what is material. The records in this section are how you show the assurance provider where each figure comes from.
Is this useful for an SME that is not in scope?
Yes, in two ways: to answer questionnaires from in-scope customers, who can only ask for what the voluntary value-chain standard provides for, and to prepare a voluntary report with defensible data.
Has the CSRD been transposed in Spain?
As of the review date of this page, the transposing law has not been published in the BOE. The deadline for transposing the amendments in Directive (EU) 2026/470 is 19 March 2027.
Keep your Sustainability records without loose templates
We'll show you the module running with data similar to yours.
Keep exploring
Related pages
Sources
Where each figure comes from
References to the official text in force. If a standard is revised, this page is updated and the review date says so.
- Directive (EU) 2022/2464 on corporate sustainability reporting (CSRD) EUR-Lex · 14 December 2022
- Directive (EU) 2026/470 amending Directive (EU) 2022/2464 as regards sustainability reporting and due diligence requirements EUR-Lex · 26 February 2026
- Directive (EU) 2025/794 postponing certain sustainability reporting dates EUR-Lex · April 2025
- Delegated Regulation (EU) 2023/2772, European Sustainability Reporting Standards (ESRS) EUR-Lex · 31 July 2023
- Delegated Regulation (EU) 2026/1563 amending Delegated Regulation (EU) 2023/2772 to simplify the sustainability reporting standards EUR-Lex · OJ of 21 September 2026; applicable to financial years from 1 January 2027
- Delegated Regulation (EU) 2026/1560, voluntary sustainability reporting standards for undertakings protected by the value-chain cap EUR-Lex · OJ of 21 September 2026