Sustainability Reports
Karomia's reporting module lets you create, complete, and publish sustainability reports for two frameworks: CSRD/ESRS (for large companies required to report under the Corporate Sustainability Reporting Directive) and VSME (a simplified voluntary standard for SMEs). Both follow the same four-step workflow.
CSRD/ESRS vs. VSME
| CSRD/ESRS | VSME | |
|---|---|---|
| Who it's for | Large companies in scope for CSRD | SMEs — voluntary or value-chain request |
| Mandatory? | Yes, for in-scope companies | No, voluntary |
| DMA required? | Yes, materiality drives the scope | Optional |
| Scope | Full ESRS set (500+ data points across 11 topics) | Reduced set focused on SME-relevant topics |
| AI prefill | Yes — based on uploaded documents | Yes — based on uploaded documents |
:::info CSRD scope update (Omnibus I, February 2026) The Omnibus I Directive narrowed the CSRD scope to companies with more than 1,000 employees AND more than €450M in turnover. ESRS standards were also simplified by approximately 61%. :::
How it works
Both report types follow the same four-step workflow:
1. Create your report
Define the reporting scope, upload your company documents, and let Karomia AI pre-fill as many data points as possible.
- CSRD/ESRS — Set the reporting period, employee count, and material subtopics. Upload Environmental, Social, Governance, and General documents.
- VSME — Run through the setup wizard to configure scope, company context, and subtopics. Upload your available documents.
2. Review the AI output
Once processing is complete, review the AI-generated answers across all data points. Identify answers that need improvement, assign additional documents, and trigger a second AI run before doing any manual work.
3. Complete your report
Work through remaining incomplete data points. The AI flags specific missing elements by comparing each answer to its regulatory requirements. Mark each data point as complete, then validate it when it's final.
4. Export and publish
Export as a Word document (working version or disclosure report), or publish your sustainability story as an ESG website.
Next steps
- Create a CSRD report — Define scope, import materiality results, upload documents.
- Create a VSME report — Configure your VSME setup and upload documents.
- Review AI output — Work through data point types and improve AI-generated answers.