Sustainability statement

The part of the annual report where a company reports under the CSRD and ESRS.

It sits in the management report, is tagged digitally and is assured.

Find providers and guides

• ESRS providers
• CSRD/ESRS reporting software

Related terms

• CSRD (Corporate Sustainability Reporting Directive)
• ESEF (European Single Electronic Format)

Guides

• What assurance providers ask for in a sustainability report
• How to prepare your first VSME sustainability report
• Double materiality assessment: a step-by-step process

← All ESG terms

Reviewed 14 October 2026. General information, not legal advice.