CSRD Data Collection Checklist: What You Need and Where to Find It

The One-Minute Summary

CSRD requires collecting data across three dimensions: Environmental (E), Social (S), and Governance (G). You'll need quantitative metrics (numbers) and qualitative information (policies, processes).

Most companies already have 30-40% of required data scattered across different departments. The challenge isn't starting from zero - it's finding, organizing, and filling gaps.

The Data Scavenger Hunt

Think of CSRD data collection like a scavenger hunt across your company:

• HR has your diversity and safety data
• Finance has governance and some sustainability spending
• Operations has energy and resource consumption
• Procurement has supplier information
• IT might have your carbon footprint calculations

Your job is to find all these pieces and put them together.

The Essential Data Categories

Environmental Data (The Numbers Game)

Climate & Energy

• Total energy consumption (kWh) - Source: Utility bills
• Renewable vs non-renewable split - Source: Energy contracts
• Scope 1 emissions (direct) - Source: Fuel receipts, fleet data
• Scope 2 emissions (electricity) - Source: Utility bills + emission factors
• Scope 3 emissions (value chain) - Source: Supplier data, estimates

Resources & Waste

• Water consumption (m³) - Source: Water bills
• Waste generated by type (tons) - Source: Waste contractor reports
• Recycling rates (%) - Source: Waste management data
• Raw materials used - Source: Procurement records

Where to look: Facilities management, accounting (for bills), fleet management, procurement

Social Data (The People Story)

Your Employees

• Total headcount by contract type - Source: HR system
• Gender distribution at all levels - Source: HR records
• Pay gap analysis - Source: Payroll data
• Training hours per employee - Source: L&D records
• Health & safety incidents - Source: H&S reports
• Employee turnover rates - Source: HR analytics

Your Value Chain

• Supplier code of conduct signatures - Source: Procurement
• Supplier audit results - Source: Quality/compliance team
• Customer complaints - Source: Customer service
• Product safety incidents - Source: Quality assurance

Where to look: HR systems, payroll, training records, supplier database, CRM

Governance Data (The How We Operate)

Leadership & Oversight

• Board composition and diversity - Source: Company secretary
• Board meeting attendance - Source: Meeting minutes
• Executive compensation - Source: Finance/HR
• Ethics training completion - Source: Compliance team

Policies & Procedures

• Anti-corruption policies - Source: Legal/compliance
• Whistleblower reports - Source: Ethics hotline data
• Data breaches - Source: IT security
• Political contributions - Source: Finance/legal

Where to look: Legal department, company secretary, compliance team, internal audit

Your Data Collection Roadmap

Phase 1: The Low-Hanging Fruit (Week 1)

Start with data you definitely have:

• Utility bills (energy, water)
• Employee headcount and demographics
• Financial statements
• Existing policies

Action steps:

1. Request last 12 months of utility bills
2. Export HR dashboard data
3. Gather all existing sustainability policies
4. List your main suppliers

Phase 2: The Detective Work (Week 2-3)

Find data that exists but needs assembly:

• Training records (might be in multiple systems)
• Waste data (often with contractors)
• Supply chain information (scattered across procurement)
• Safety incidents (various reporting systems)

Action steps:

1. Interview department heads about their data
2. Map all systems containing relevant data
3. Request exports from various platforms
4. Contact key suppliers for their data

Phase 3: The Gap Filling (Week 4+)

Identify and fill missing data:

• Scope 3 emissions (usually missing)
• Supplier diversity data (rarely tracked)
• Product lifecycle assessments (often not done)
• Community impact metrics (typically unmeasured)

Action steps:

1. Prioritize gaps by materiality
2. Implement new data collection processes
3. Use estimates and benchmarks where allowed
4. Plan for better data next year

The Data Collection Toolkit

Essential Templates You Need

1. Data Inventory Spreadsheet

   • Data point name
   • Source/owner
   • Collection frequency
   • Current status
   • Quality rating

2. Departmental Request Form

   • Specific metrics needed
   • Time period required
   • Format preferences
   • Deadline for submission

3. Supplier Data Request

   • Their emissions data
   • Worker conditions
   • Certifications
   • Sustainability policies

Software That Helps

Basic Level (Free/Low Cost):

• Excel/Google Sheets for data compilation
• Forms for data collection
• Power BI for visualization

Advanced Level (Investment Required):

• ESG reporting platforms
• Carbon accounting software
• Supply chain tracking tools
• Integrated ERP modules

Common Data Challenges and Solutions

Challenge 1: "We don't track that"

Solution: Start with estimates, implement tracking for next year. Document your methodology.

Challenge 2: "Different departments use different metrics"

Solution: Create a conversion table. Standardize going forward.

Challenge 3: "Suppliers won't share data"

Solution: Start with largest suppliers, use industry averages for others, add data requirements to new contracts.

Challenge 4: "Historical data is missing"

Solution: CSRD requires forward-looking info too. Focus on current year and improve each cycle.

Challenge 5: "Too many spreadsheets"

Solution: Designate a single master file, consider investing in proper software for next year.

Quality Control Checklist

Before submitting your data, verify:

✓ Completeness: All material topics covered ✓ Accuracy: Numbers tie to source documents ✓ Consistency: Same methodology year-over-year ✓ Timeliness: Data covers reporting period ✓ Boundaries: Clear what's included/excluded ✓ Documentation: Methodology explained ✓ Review: Someone else has checked it

Your 90-Day Data Collection Plan

Days 1-30: Discovery

• Map current data landscape
• Identify all data owners
• Assess current system capabilities
• Document gaps

Days 31-60: Collection

• Gather existing data
• Request missing information
• Implement quick fixes
• Start supplier outreach

Days 61-90: Validation

• Cross-check all data
• Document methodologies
• Fill critical gaps
• Prepare for audit

Pro Tips From the Field

1. Create a data dictionary - Define every metric clearly
2. Build relationships early - You'll need help from many departments
3. Document everything - Auditors will want to see your process
4. Start monthly collection - Don't wait for year-end
5. Automate what you can - Reduces errors and effort
6. Keep it simple - Perfect is the enemy of good enough

Red Flags to Avoid

• Don't make up data - use estimates with clear documentation
• Don't ignore data quality - bad data is worse than no data
• Don't work in isolation - involve data owners early
• Don't forget the narrative - numbers need context
• Don't skip the review - errors are embarrassing and costly

The Bottom Line

CSRD data collection is a marathon, not a sprint. You likely have more data than you think, but it needs organizing. Start with what you have, be systematic about filling gaps, and improve each year.

Remember: Year 1 is about establishing baselines. It gets easier each year as processes mature and systems improve.