Create a CSRD Report

Creating a CSRD/ESRS report involves three steps: configuring which data points to include, providing your materiality results, and creating the report in the platform.

Understanding data point exclusions

The CSRD includes over 1,000 data points, but not all apply to every company. Karomia applies defaults automatically and lets you adjust them. Data points fall into five exclusion categories:

1. Optional — Marked "may" instead of "shall" in the ESRS regulation. Excluded by default.
2. Phase-in — Can be deferred for one or more years. Some apply only to companies with fewer than 750 FTE. Excluded by default.
3. Conditional — Inclusion depends on your company's context or another data point's answer (e.g., a data point about collective bargaining only applies if your workforce is covered by one).
4. Alternative — Groups of data points where only one needs to be answered. Karomia preselects the most applicable option.
5. PAT (Policies, Actions, Targets) — If your company has no policies, actions, or targets for a topic, you can exclude the entire disclosure requirement. You must then explain why and optionally provide a timeline (per ESRS §62 and §72).

info

To adjust the default exclusion settings for your report, contact Karomia via [email protected] or the in-platform support chat.

The table below shows the number of data points per ESRS topic and how many fall into each exclusion category. Note that categories overlap (e.g., some optional data points are also phase-in).

Matter	Total	Optional	Phase-in Y1	Phase-in Y1 <750 FTE	Conditional	Alternative	PAT
ESRS 2 General Disclosures	139	12	1	—	79	—	—
E1 Climate Change	202	15	34	14	64	2	36
E2 Pollution	64	20	8	—	11	3	22
E3 Water and Marine Resources	45	18	4	—	2	—	28
E4 Biodiversity and Ecosystems	119	65	3	All	41	—	49
E5 Circular Economy and Resource Use	61	19	3	—	1	—	30
S1 Own Workforce	182	55	34	All	29	6	51
S2 Workers in the Value Chain	65	18	—	All	11	—	38
S3 Affected Communities	63	18	—	All	12	—	37
S4 Consumers and End-users	63	19	—	All	10	—	36
G1 Business Conduct	49	10	—	—	10	—	37

Create the report

1. Navigate to Reports from the main navigation.
2. Click New Report.
3. Fill in the report details:
   • Report name (e.g., "CSRD Report 2024")
   • Start date and End date
   • Average number of employees during the reporting period (determines phase-in eligibility for <750 FTE)
4. Click Next.

Configure materiality

After the basic details, you choose how to supply your materiality results. This determines which topics and disclosure requirements are in scope.

Option 1: Import from a Karomia DMA

If you conducted your Double Materiality Assessment on the Karomia platform, select this option and choose the relevant assessment from the dropdown. This is the preferred path — it ensures the highest level of detail and maximizes the structured data available for AI prefill.

Option 2: Manual selection

If your DMA was conducted outside Karomia, manually select all subtopics identified as material. Browse the full ESRS subtopic list and toggle each one on or off.

What non-materiality means for scope

When a topic is not material (or financially not material), the data points included change:

Matter	Not material	Financially not material
E1 Climate Change	Only include DR IRO-1 (16 data points)	Exclude DR E1-9
E2 Pollution	Only include DR IRO-1 (3 data points)	Exclude DR E2-6
E3 Water and Marine Resources	Only include DR IRO-1 (2 data points)	Exclude DR E3-5
E4 Biodiversity and Ecosystems	Only include DR IRO-1 (11 data points)	Exclude DR E4-6
E5 Circular Economy	Only include DR IRO-1 (2 data points)	Exclude DR E5-6
S1–S4 Social topics	Exclude all data points	—
G1 Business Conduct	Exclude all data points	—

Entity-specific disclosures

In accordance with ESRS 1, companies may need to disclose topics beyond the standard requirements. Karomia supports this via an Excel template. Contact Karomia support to request the template; it allows you to define custom topics, disclosure requirements, and data points of any type (narrative, numerical, table, etc.).

Next steps

• Upload documents — Upload the documents the AI will use to prefill your report.