> ## Documentation Index
> Fetch the complete documentation index at: https://docs.matproof.com/llms.txt
> Use this file to discover all available pages before exploring further.

# CSRD Reporting

> Who must report, when, and how Matproof helps you prepare your CSRD report.

## Who must report under CSRD?

CSRD applies in phases:

| Company type          | Criteria                                            | First reporting year     |
| --------------------- | --------------------------------------------------- | ------------------------ |
| Large PIEs            | >500 employees AND listed, bank, or insurer         | FY 2024 (report in 2025) |
| Other large companies | 2 of 3: >250 employees, >€40M revenue, >€20M assets | FY 2025 (report in 2026) |
| Listed SMEs           | Listed on EU regulated market                       | FY 2026 (report in 2027) |
| Non-EU subsidiaries   | EU subsidiary of non-EU parent >€150M EU revenue    | FY 2028 (report in 2029) |

<Note>
  The 2026 EU omnibus proposal suggested simplifications to CSRD. Matproof tracks regulatory developments and updates templates accordingly. Check the [changelog](/changelog/overview) for the latest updates.
</Note>

## What to include in your CSRD report

A CSRD report must include:

### General disclosures (ESRS 2)

* Governance: Board oversight of sustainability
* Strategy: Business model and sustainability strategy
* Materiality: Double materiality assessment process and results
* Metrics and targets: How you measure progress

### Topic-specific disclosures

For each material ESRS topic:

* **Policies** — what policies govern this topic
* **Actions and targets** — what you're doing to address it
* **Metrics** — quantitative data points
* **Risks and opportunities** — financial implications

### Value chain information

For material upstream/downstream topics, you must disclose information about your value chain — including data collected from suppliers.

## Report format

CSRD reports must be:

* Included in the **management report** (not a standalone document)
* Tagged with **ESRS XBRL taxonomy** (machine-readable format required from 2026)
* Subject to **limited assurance** (reasonable assurance from 2028)

Matproof exports:

* ESRS data in Excel/JSON format for inclusion in your report
* XBRL tagging assistance (coming Q3 2025)
* Assurance-ready audit trail with data sources and methodology

## Assurance requirements

| Period    | Assurance level      |
| --------- | -------------------- |
| 2025-2027 | Limited assurance    |
| 2028+     | Reasonable assurance |

Limited assurance means your auditor checks that nothing has come to their attention that would indicate the information is misstated. Matproof's audit trail (sources, calculations, methodology) is designed to support this process.

## Preparing your report in Matproof

1. **Complete your DMA** — determine which topics are material
2. **Collect data** — supplier questionnaires, internal data, evidence
3. **Review ESRS mapping** — fill gaps in required data points
4. **Draft disclosures** — use Matproof's AI drafting tool for qualitative sections
5. **Export** — download ESRS data table for your report writer
6. **Assurance prep** — share the audit trail package with your auditor

## Value chain reporting

For Scope 3 and other value chain data, CSRD allows "reasonable effort" in data collection — you don't need 100% supplier response rates.

Best practice:

* Aim for coverage of **>80% of spend** for Category 1 Scope 3
* Use estimation for small/long-tail suppliers (Matproof handles this with spend-based method)
* Document your methodology and coverage rates (required disclosure)