CSRD reporting dashboard

A CSRD reporting dashboard shows the figures for your sustainability report, backed by a dataset that links and checks the sources. It is also called a CSRD dashboard or ESG dashboard. The CSRD is a European directive requiring companies to report on sustainability in their management report.

We help with sustainability reporting data as part of data governance: sources, checks and documentation. Whether and how the directive applies to you is a question for your accountant or lawyer.

According to RVO, large public-interest organisations with more than 500 employees, such as major listed companies, banks and insurers, have had to report since the 2024 financial year. New thresholds apply from the 2027 financial year: companies with more than 1,000 employees that also exceed the turnover threshold. They will report on that year from 2028.

The Netherlands will exempt companies that had to report from the 2024 financial year but will no longer have to from the 2027 financial year for the 2025 and 2026 financial years. As of RVO’s page dated 30 March 2026, the Dutch government was still working on the legislation to make this possible.

The European Commission proposed simplifications in February 2025; according to RVO, a final agreement on Omnibus I was reached on 24 February 2026. The stop-the-clock measure has postponed reporting obligations for the 2025 and 2026 financial years by two years, and mandatory reporting is being limited to large companies above the new thresholds.

Other companies may report voluntarily using the VSME standard. Sector-specific standards remain voluntary. Always check RVO for the latest position.

The report must comply with the European Sustainability Reporting Standards (ESRS). According to RVO, the European Commission is currently reviewing the ESRS to simplify the rules. The VSME standards for voluntary reporting are also being revised.

Double materiality means looking at both sides: your company’s impact on its surroundings and the impact of those surroundings on your company. The topics deemed material determine which figures your dashboard needs.

According to Ondernemersplein, customers covered by the CSRD may ask you for information such as your CO2 emissions, material use or number of workplace accidents. They cannot request more than is covered by the voluntary VSME standard: the value chain cap.

Ondernemersplein recommends using existing processes, such as financial administration and internal controls, and checking what data you already have. Data from your WPM report is one example.

By recording, for each figure, its source, when it was retrieved, which calculation rule and emissions factor were applied, and who made any changes. We do this in an ESG data platform: a layered dataset on your own platform, with checks drawn from our work on data quality.

This lets an accountant trace every number in the dashboard back to its source. The assessment and any assurance the accountant provides remain the accountant’s responsibility.

Scope 1 covers emissions from your own sources, such as heating and your company fleet. Scope 2 covers purchased electricity and heat. Scope 3 covers the value chain, from purchased goods to commuting, and is the hardest to measure.

For scope 1 and 2, consumption data is often already available in invoices and meter readings. For scope 3, you work with procurement data and estimates; record which factors you use. To learn how to display these figures in a dashboard, see Power BI dashboards.

If you have few data sources, operate from one location and mainly answer occasional customer questions. In that case, a spreadsheet documenting your sources and conversions is often enough, as is the basic VSME module.

A dedicated dataset only becomes worthwhile when multiple systems and sites are involved and you need to substantiate the same figures year after year. See also the Vivara case study.