Annual CSRD Reporting Calendar: When to Collect Each Data Point

Introduction

CSRD reporting can seem overwhelming if you only think about it once a year. The secret to success — and reduced stress — is spreading data collection throughout the year. A structured calendar helps small and growing businesses (SMEs) avoid last-minute scrambles and improves the accuracy of sustainability information.

This guide breaks down the annual reporting cycle into practical monthly or quarterly actions, aligned with both the CSRD Directive (EU 2022/2464) and the VSME Standard (EFRAG 2024). By planning ahead, you can collect and verify data progressively, saving time and avoiding duplication.

To make your workflow even smoother, you may also want to see our guide on how to integrate CSRD data collection into existing workflows.

1. January–March: Kick-Off and Baseline Setup

The first quarter is about defining your scope and ensuring systems are in place to capture relevant data. Tasks for this period include:

• Confirm your reporting boundary: which entities and sites are included.
• Update or create a data map linking each CSRD or VSME metric to its data source.
• Review your previous year’s report and note any missing data or new disclosure requirements.
• Start gathering energy and GHG data for Q1 — fuel receipts, electricity invoices, and travel records.

Tip: Use a simple data tracking template to capture invoices and consumption data monthly. See examples in our guide on reporting fuel receipts and invoices for CSRD compliance.

2. April–June: Workforce and Social Data Collection

Spring is a good time to focus on social and workforce disclosures, since many companies finalise HR data at the end of Q1.

Key actions:

• Collect and verify headcount, gender balance, and employment type data.
• Record training hours, sick leave, and turnover rate for the first half of the year.
• Check if any health and safety incidents need to be logged under ESRS S1 or VSME B9.
• Update policies or initiatives under VSME B2 (“Practices, policies and future initiatives”).

These figures often come directly from payroll or HR systems, so build reporting checkpoints into existing HR reviews.

3. July–September: Environmental Performance Review

This quarter is ideal for environmental metrics because most utility, waste, and emissions data are available mid-year. Tasks include:

• Review energy and water consumption for the first six months.
• Record waste generation and recycling rates under VSME B7.
• Gather Scope 1 and Scope 2 GHG emission data from invoices and meter readings.
• Check if any pollution permits or compliance updates are due.

If you operate in high-impact sectors, start estimating Scope 3 emissions (supply chain) or discuss them with your main clients. Mid-year data quality checks help ensure there are no surprises during final reporting.

4. October–December: Consolidation and Final Report Preparation

In the final quarter, bring all your data together, check consistency, and prepare for reporting.

Key steps:

• Validate data across departments (finance, HR, operations).
• Reconcile totals against financial statements to ensure coherence, as required by both CSRD and VSME principles.
• Prepare disclosures in the VSME Basic or Comprehensive Module format.
• Schedule management review and approval by December.

If using external assurance, engage auditors early to allow sufficient time for testing and feedback. For guidance on assurance preparation, see our month-by-month CSRD reporting timeline guide.

5. Ongoing (All Year): Automate, Verify, Improve

Some data, like energy or payroll, can be collected automatically through connected systems. Make it routine to:

• Automate imports from accounting or HR software.
• Run quarterly data verification checks.
• Keep documentation of assumptions or methodologies for consistency.
• Track updates to ESRS and VSME guidelines to stay compliant.

Automation tools can cut reporting time by more than half — as shown in our comparison of manual vs software CSRD reporting.

Frequently Asked Questions

How often should small and growing businesses collect CSRD data?

Ideally, quarterly. This aligns with financial reporting and keeps data manageable. Annual collection is allowed but increases the risk of gaps or inconsistencies. See our guide on how to build a CSRD reporting system from scratch for sample templates.

What if I miss a reporting deadline?

You can still submit late, but transparency is key. Explain delays in your management report and note how you plan to improve next year. The CSRD values progress over perfection, especially for small and growing businesses in early stages.

Can I reuse last year’s data?

Yes — particularly for metrics that change slowly, such as policies, certifications, or governance structures. Just confirm that figures like energy or workforce size are updated and clearly labelled with the correct reporting year.

When is the best time to start preparing my CSRD report?

Start in January, right after closing your financial year. Early preparation lets you fix data issues while records are fresh, making final submission easier and reducing assurance costs later.

Key Terms

• CSRD – Corporate Sustainability Reporting Directive (EU 2022/2464) setting common EU disclosure rules.
• VSME Standard – EFRAG’s voluntary framework for SMEs not directly under CSRD but reporting to clients or banks.
• ESRS – European Sustainability Reporting Standards, defining detailed disclosure categories.
• Scope 1/2/3 – Greenhouse gas emission categories for direct, indirect, and value-chain emissions.
• Reporting cycle – The structured timeline for gathering, validating, and disclosing sustainability data.

Conclusion

By following an annual CSRD reporting calendar, small and growing businesses can turn compliance into a manageable routine. Breaking data collection into quarterly tasks not only saves time but also improves accuracy and transparency — the two cornerstones of the CSRD and VSME frameworks.

For a detailed overview of automation and workflow setup, explore our article on integrating CSRD data collection into existing workflows.

As you follow this calendar, use our checklist generator to create a customised data collection checklist that matches your reporting schedule:

This tool will help you organise all the data points you need to collect throughout the year, ensuring nothing is missed during each calendar period.