Frequently asked questions about Data & Tech in relation to the CSRD

Organizations are increasingly grappling with the EU's Corporate Sustainability Reporting Directive (CSRD) regulations and standards, which aim to enhance transparency in environmental, social, and governance (ESG) performance. This aligns with the EU's ambition to combat climate change and address the most pressing social issues. The directive seeks to modernize and amplify corporate sustainability reporting, prompting more companies to concentrate on refining their ESG disclosures.

Not providing reliable data for companies to steer their sustainability performance and business agenda's, can potentially lead to reputational damage to firms and their leaders, as well as legal repercussions from inaccurate reporting or allegations of greenwashing. Chief Information Officers, data stewards, and sustainability teams must proactively address the 'sustainability data challenge.' Initiating this endeavor necessitates precise measures to forge a reliable and transparent approach to sustainability reporting. Selecting the appropriate technology and data solutions is essential for meeting the demands of both external and internal ESG reporting. The chosen technology should streamline the integration of diverse ESG data sources and enhance the accuracy and lucidity of the reports.

Our expertise offers a strategic, solution-focused method to ensure your sustainability data meets regulatory requirements and fulfills stakeholder expectations. Our goal is to guide you toward comprehensive, credible, and integrated ESG data and technology foundation. This will pave the way for solid and good quality sustainability reporting and enable companies to steer on ESG performance impact supporting us to build a responsible and sustainable future.

The implementation of CSRD is far from simple. It requires the collaboration of various stakeholders, including the finance team, risk, data specialists, IT professionals, and sustainability experts. As there is no progress without reliable data, the focus of many companies is on how to get this right. This publication aims to provide an overview and also to simplify key data and technology considerations so all stakeholders can understand, fostering alignment and clear priority-setting.

The ESG reporting journey has only just started and many organizations are in the midst of the transformation to get ready for the first CSRD reporting wave. However with the increasing number of complex Sustainability topics and corresponding qualitative and quantitative data points, organizations are developing transition and future-state scenarios for their technology enabled ESG reporting landscape with automated processes, data collection and controls.

The key ESG and Technology challenges related to CSRD implementation

  1. Data readiness and standardization
  2. ESG data management
  3. Data availability and 3rd party data
  4. Tech & data architecture/foundation for CSRD
  5. Sustainable IT
  6. Cyber security and privacy
  7. Building the actual CSRD report
  8. ESG reporting control readiness
  9. ESG insights for strategic business steering
  10. ESG and AI

How we help clients on Technology & Data in ESG Reporting

In the journey towards CSRD compliance, each step requires specific technology and data-driven activities. KPMG can support in incorporating these technologies and managing data processes throughout the entire CSRD reporting lifecycle. This approach enables organizations to effectively address the complexities with CSRD compliance by implementing the right tools, technology, data and controls.

Supporting your sustainability goals with world class technology vendors

KPMG applies a vendor-neutral, client-centric approach. We prioritise our global partnerships where they have a compelling offering that fits your company specific sustainability goals. KPMG works closely and consistently with global providers of sustainability solutions, resulting in impactful improvements to benefit your sustainability goals. Besides the world class parties below KPMG has a vast selection of ESG-ready solutions to solve specific challenges.

Microsoft Sustainability manager is focused on managing and encouraging universal carbon standards, and allowing for automation to meet the scale challenge. Cloud for Sustainability is a common cata model designed to form the basis to record, report, reduce carbon, water and waste.

Salesforce is driving sustainability reporting and actionable ESG data insights through its genAI powered disclosure and compliance Hub and its ESG data platform Net Zero Cloud. It calculates real-time ESG data, including carbon emissions and diversity & inclusion insights.

SAP’s Cloud for Sustainable Enterprises harmonizes, allocates, and calculates granular sustainability KPIs according to established structures from finance, HR, and operations.

Workiva enables the Annual ESG Reporting Process. Workiva automates the organization of ESG data and publishes for SEC reporting.


KPMG Powered Sustainability is the platform pre-configured to reflect leading practice, enhanced with pre-built digital assets that incorporate AI and advanced automation, configurable on multiple technology platforms.


Powered Sustainability: our implementation approach

The KPMG approach helps to solve the immediate challenges associated with sustainability reporting with a detailed, consolidated readiness assessment, and a comprehensive data aggregation and analytics platform.

Powered Sustainability can help deliver a pre-defined Target Operating Model for ESG with KPMG leading practice across People & Culture, Process & Controls, Tech & Data, Governance, and Service Delivery Models, all pre-configured for the ESG technology platforms (e.g. Microsoft, Salesforce, SAP). It also contains integration with the widely used Workiva ESG financial reporting platform.

It’s designed to help businesses get to ‘best practice’ quickly and securely, so that they can drive sustainable change and avoid a lot of the pitfalls that can come with traditional approaches.

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