CSRD & ESRS
Sustainability statement
Also known as: Bæredygtighedsrapportering
The clearly identifiable section of the management report where all of an undertaking's CSRD/ESRS sustainability disclosures are presented.
What it means
The sustainability statement is the clearly identifiable, dedicated section of an undertaking's management report in which all of its CSRD/ESRS sustainability disclosures are presented. It is part of the management report (not a free-standing sustainability report), so it shares the report's publication deadline and sits alongside the financial statements.
Why it matters
Because it lives inside the annual report, the sustainability statement must carry the same discipline as the financial numbers: evidence behind each datapoint, ownership and review, and digital tagging using the ESRS taxonomy. It is the document the preparer actually assembles, closer to day-to-day work than the abstract term “CSRD”.
How it relates to nearby concepts
Its content is set by the ESRS and scoped by double materiality via the undertaking's IROs. In Denmark it sits within the management's review under ÅRL §99a.
Common misunderstandings
- It is a separate sustainability report: Under CSRD it must be a labelled section inside the management report, not a stand-alone document.
See how Statera builds the sustainability statement with evidence behind every datapoint:
CSRD Sustainability Statement (ESRS) →Sources
Last reviewed: 19 June 2026
See how Statera handles this in practice
Statera carries structure, controls and filing evidence through every reporting cycle. Request a demo to see it end to end.
Request a demo