How to Integrate CSRD Data Collection into Existing Workflows

Introduction

Integrating CSRD data collection doesn’t have to mean starting from scratch. Most SMEs already collect much of the required information through accounting, HR, or environmental tracking systems. The key is to make existing processes work harder for you — ensuring the data you already gather can also support sustainability reporting.

This guide explains how to embed CSRD-aligned data collection into your day-to-day operations, helping you stay compliant while minimising disruption. Whether you track energy bills, payroll, or supplier invoices, many of these sources can be mapped directly to CSRD and VSME disclosure needs.

To understand the full reporting scope before integration, you can refer to the VSME Basic vs Comprehensive Module, which outlines how SMEs can adopt proportionate reporting standards.

1. Identify Existing Data Streams

Start by mapping what data you already collect and where it lives. Many SMEs already track key metrics that overlap with CSRD requirements — such as energy consumption, waste disposal, or employee turnover — in accounting systems, HR software, or supplier records.

Common sources include:

• Invoices and utility bills for Scope 1 and 2 energy data
• Payroll or HR software for workforce information
• Supplier databases for value chain or ESG risk data
• Environmental monitoring tools for emissions or waste data

Create a “data inventory” that lists each data type, its location, format, and update frequency. This will form the backbone of your integrated reporting process. You can also see how others structure this using our guide on how to build a CSRD reporting system from scratch.

2. Define Data Owners and Responsibilities

Assign ownership for each dataset. Clear accountability helps ensure data accuracy and consistency across reporting periods. For instance:

• The finance team manages energy and invoice data.
• The HR manager oversees workforce metrics.
• The operations team tracks waste and materials.

Establish a reporting calendar that aligns with existing cycles (e.g., quarterly accounting or annual audits). This approach minimises new workload and keeps sustainability reporting consistent with other business processes.

3. Automate Data Collection Where Possible

Automation reduces human error and saves time. Many SMEs use affordable tools or APIs to sync data between systems. For example, accounting software can automatically export energy spend data or payroll details into sustainability dashboards.

If you still rely on spreadsheets, consider starting small with templates that match CSRD categories. Our article comparing manual vs software CSRD reporting explains how to transition gradually from manual collection to digital tools.

4. Align with VSME and ESRS Categories

To ensure your process meets regulatory expectations, map your existing data fields to VSME Basic Module metrics (energy, workforce, governance, etc.) or the ESRS categories used under the CSRD. The VSME Standard encourages proportionality, meaning SMEs can focus on what’s material and relevant to their size and activities.

Where data gaps exist, start by estimating or collecting only the essentials. Over time, refine the granularity as your reporting systems mature.

5. Review and Validate Your Data

Validation ensures the reliability of your sustainability information — a key CSRD principle. Schedule quarterly reviews to check for anomalies, missing data, or inconsistencies between financial and sustainability records. This makes external assurance (when required) much smoother.

Consider simple verification techniques:

• Cross-check GHG estimates with fuel or energy invoices.
• Reconcile employee data with HR and payroll files.
• Ensure total waste volumes match disposal invoices.

Frequently Asked Questions

What if I don’t have all the required CSRD data yet?

That’s completely normal for the first reporting cycle. Start with what’s available — invoices, payroll, and supplier data — and document your assumptions. The VSME Basic Module allows flexibility and phased implementation.

How accurate does the data need to be?

SMEs are expected to provide reasonable, verifiable estimates, not perfect precision. Focus on consistency year-on-year and ensure you can explain how each figure was derived. See our step-by-step guide on reporting fuel receipts and invoices for CSRD compliance for practical examples.

Can I integrate CSRD data collection with my accounting system?

Yes. Most accounting systems can export energy spend or travel data directly, which can be categorised under Scope 1 and 2 emissions. Linking finance and sustainability reporting reduces duplication and ensures coherence between financial and non-financial data.

When should I switch from manual to automated tools?

If you’re spending more than 10 hours per month collecting and cleaning data, automation pays off quickly. Our article on CSRD reporting time by company size shows typical workloads and when to invest in digital solutions.

Key Terms

• CSRD – Corporate Sustainability Reporting Directive (EU 2022/2464) requiring standardised sustainability disclosures.
• VSME – Voluntary Sustainability Reporting Standard for micro, small and medium-sized enterprises, issued by EFRAG in 2024.
• ESRS – European Sustainability Reporting Standards, defining detailed disclosure requirements under CSRD.
• Scope 1, 2, 3 emissions – Direct, indirect, and value-chain greenhouse gas emissions categories.
• Data mapping – The process of aligning existing datasets to CSRD reporting fields.

Conclusion

Integrating CSRD data collection into your existing workflows is less about adding new systems and more about using what you already have — better. By assigning data owners, automating repetitive tasks, and aligning your information with VSME and ESRS categories, you’ll build a sustainable, scalable process for years to come.

For a deeper dive into setup and automation, read our guide on how to build a CSRD reporting system from scratch.

To help you organise this integration process, use our checklist generator to create a customised data collection checklist that maps to your existing workflows:

This tool will help you identify all the data points you need to integrate and organise them into a structured checklist that aligns with your current business processes.