How to Collect and Report Material Information Under the ESRS (2025)

Data collection is a crucial step in sustainability reporting. In this part, you’ll explore what common data collection activities involve and how ESRS requirements can influence the way organizations gather and manage information..

General disclosures are the foundation of ESRS reporting. You will learn what they include and why they are essential for a strong ESRS report. You’ll also see how to organize your organization’s general disclosures clearly and effectively.

Under the ESRS, organizations must report their material impacts, risks, and opportunities (IROs), which are then grouped into sustainability matters. You will learn how to structure your IRO reporting, address topics not covered by existing standards, and determine when certain information can be omitted.

This part covers three topical ESRS: Climate Change (E1), Workers in the Value Chain (S2), and Business Conduct (G1). You will learn their disclosure requirements and how to apply them in your organization’s context. The focus is on linking material sustainability issues to the right disclosures and supporting evidence.

Through the Prysmian case, you’ll explore how a global cable and systems manufacturer prepares to collect data and report under the ESRS. The case study shows how the company structures its processes, assigns responsibilities, and strengthens internal systems to meet ESRS requirements.