Why data collection is the hardest part of CSRD
Most sustainability teams will tell you the same thing: the reporting itself isn’t the problem , it’s getting the data. CSRD requires data from across your organisation and value chain, much of it scattered in spreadsheets, ERPs, supplier emails, and departmental databases.
Here are five best practices we’ve seen work across hundreds of CSRD implementations.
1. Map datapoints before you collect
Before sending a single data request, map the ESRS datapoints you need (based on your double materiality assessment) to your existing data sources.
You’ll typically find that:
- 60–70% of data already exists , it’s just fragmented across systems
- 20% needs minor adjustments , existing data in a different format or granularity
- 10–15% is genuinely new , data you’ve never collected before
This mapping exercise prevents duplicate collection and helps you prioritise where to focus.
2. Collect once, use everywhere
The biggest efficiency gain in CSRD reporting comes from data reuse. A single energy consumption figure feeds your carbon footprint (GHG Protocol), CSRD report (ESRS E1), ISO 14064 certification, and EcoVadis questionnaire.
If you’re collecting the same data point four times for four different reports, you’re wasting resources and creating inconsistencies. Centralise your data collection so each piece of information is entered once and automatically mapped to every framework that needs it.
3. Automate supplier data collection
Value chain data (ESRS S2, parts of E1–E5) often requires information from suppliers. Manual email campaigns are slow, inconsistent, and hard to track.
Instead, consider:
- Supplier portals: Give suppliers a structured interface to submit data
- Automated reminders: Set up escalation flows for non-responsive suppliers
- Proxy data: Use industry averages or spend-based estimates where primary data isn’t available yet
- Prioritisation: Focus primary data collection on your top suppliers by spend or impact
4. Build audit trails from day one
Don’t wait until assurance time to think about traceability. Every data point should have:
- Source documentation: The original file, invoice, or system record
- Timestamp: When the data was collected and last updated
- Responsibility: Who uploaded or approved the data
- Methodology: How calculations were performed (emission factors, allocation methods)
Building this trail as you collect , rather than reconstructing it later , saves enormous time during the assurance process.
5. Start with what you have
Perfectionism is the enemy of progress in CSRD reporting. You don’t need perfect data for every datapoint before you start drafting your report.
A practical approach:
- Start with primary data where you have it
- Use estimates and proxies for gaps (clearly labelling the methodology)
- Document your data quality improvement plan
- Improve data quality iteratively over reporting cycles
Auditors understand that first-year reports will have data quality limitations. What they want to see is a clear methodology, honest disclosure of limitations, and a plan for improvement.
Struggling with CSRD data collection? Request a demo to see how Dcycle automates the process.
