A CSRD-compliant management report must include detailed information on how a company’s sustainability performance is integrated with its overall business strategy.

Your report must include:

1) Key environmental, social, and governance (ESG) metrics, such as climate-related risks, human rights practices, and corporate governance structures. You must report your metrics based on what standards you need to report to on the European Sustainability Reporting Standards (ESRS).

2) The management report should also provide a narrative that explains how these sustainability factors impact the company’s financial performance and long-term viability.

3) In addition to ESG metrics, the management report should include a double materiality assessment, which considers both the financial materiality (how sustainability issues affect the company) and environmental and social materiality (how the company impacts society and the environment).

This comprehensive approach ensures that the report provides a holistic view of the company’s sustainability performance and its implications for stakeholders.

These frameworks provide detailed guidelines on what to include in the management report and how to present the information in a clear and transparent manner.

For more information on crafting a CSRD-compliant management report, speak to our team today.