Since 2024, the CSRD requires European companies to produce a standardized sustainability report covering all dimensions of ESG (environment, social, governance). The level of requisites is comparable to financial reporting, both in terms of rigor and granularity.

Gathering data to get started with conformity with the CSRD is the first obstacle for the companies concerned. The ESRS require the completion of several hundreds of metrics. Information is scattered throughout the organization and there are many people who need to be mobilized. Without a method, the data collection quickly becomes time-consuming, complex and expensive, to the point of affecting the reliability of the report produced.

This article presents the three steps to structure this decisive phase and enable the companies concerned to reach the conformity : mapping, training of referees and centralization.

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1. Data collection: the CSRD reporting stage that should (especially) not be overlooked

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1.1. Over 1,000 data points scattered across the company

The ESRS require to fill in hundreds of data Points : GHG emissions, power consumption, biodiversity, social policies, pay differentials, practices of governance...

This data is rarely centralized. They are found in the financial, HR, purchasing, operations departments, and sometimes with external partners of the value chain. Without mapping, teams CSR waste time locating data that they sometimes don't know exists or owns.

To discover the datapoints of the new ESRS, go to hither.

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1.2. A collective exercise that requires rigor

The extra-financial reporting differs from financial reporting in one key way: it mobilizes numerous contributors in the company. Everyone has some of the data, but not all have the same knowledge of requisites of the CSRD.

Without foresight, problems appear at the time of auditing the conformity. Auditors expect reliable, traceable and documented data (1). When this is not the case, the consequences are direct:

• Repeated back and forth between auditors and internal teams to justify or correct figures
• Inconsistencies between indicators which weaken the credibility of the report
• A risk of non-compliance on a regulatory and reputational level
• Wasted time that a structured process would have avoided

Structuring its data collection upstream is therefore a real prerequisite. This is what makes it possible to transform a mandatory regulatory process in a fluid and controlled process, reproducible without friction.

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2. How to structure your collection in 3 steps

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2.1. Step 1: Map data and identify referrers

The first step is a work of mapping. It is a question of identifying which metrics are required in accordance with its double materiality, to locate this data in the organization and to designate the persons responsible.

It is also time to define collection methods adapted to each type of data. An HR manager will not provide their data in the same way as an ERP or a supplier of supply chain.

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In practice, four collection channels coexist. This is the approach adopted by Kiosk, which natively integrates these four complementary methods:

• API connections : to automatically synchronize data from your existing tools (HRIS, ERP, accounting...)
• Standardized files : when ESG data already exists in the form of structured files
• Surveys : to solicit internal or external stakeholders who hold the data
• Manual entry : for specific or qualitative data that does not exist in any system

Each venture and each sector of activity has its constraints. A robust process relies on the ability to combine these channels.

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2.2. Step 2: Train referees to avoid back and forth

Even when the right contacts have been appointed and a spreadsheet sent to them, the data collected may prove to be unusable: bad format, inadequate scope or missing information.

Referrers are operational staff who do not necessarily know the ESRS standards on your fingertips. Asking them to fill in an indicator without prior explanation does not always work.

One short and condensed training can solve this problem. It must cover three points: what is expected (what indicator, what scope), how to provide it (format, evidence) and why it is necessary (issues of compliance, auditing and internal control).

The gain is immediate: more correct data from the first time you enter it and fewer reminders. The referees better understand their role in the process, which reinforces their commitment and the quality of the contributions over time.

At Kiosk, a support phase dedicated to the training of referees is systematically integrated into the collection process, in order to guarantee the quality of the data from the first reporting cycle. (2)

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2.3. Step 3: Centralize collection to ensure data reliability

The mapping is done, the referents are trained. Now the data needs to get to the right place, in the right format.

Without a centralized space, collection is scattered between Excel files, cross-emails and shared drives. The consequences: duplicates, contradictory versions and data that could not be found during the audit. (3)

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One dedicated tool makes it possible to monitor progress in real time, to contact contributors when necessary and to control the quality of the data entered. This is the role of a platform like Kiosk, which centralizes the process and ensures the traceability of each data until it is verified by the auditors.

Centralizing collection is what makes the difference between a reliable extra-financial report and a report that we spend months correcting.

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Conclusion

The data collection determines the quality of the entire CSRD reporting. A well-written report reduces friction during the audit and reinforces the credibility of the process. Mapping your needs, training your referees and centralizing the process makes it possible to move from an exercise undergone to a controlled process.

Find out how Kiosk can help you make this reporting stage more reliable, book a demo.

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Sourcing

1. The H2A guidelines: https://h2a-france.org/publications/la-h2a-publie-les-lignes-directrices-relatives-a-la-mission-de-certification-des-informations-en-matiere-de-durabilite-et-des-inform
2. Training: https://www.meetkiosk.com/articles/csrd-quelles-formations-realiser-pour-mon-rapport
3. KPMG 2025 study: https://kpmg.com/fr/fr/insights/information-esg/benchmark-projets-csrd-2024.html - 65% of companies report major difficulties in collecting data beforehand, while 71% of them still use traditional office solutions for their collection, and only 24% have adopted a dedicated tool.

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