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What are reporting years and who sets them?

General Guidance

In ESG reporting, the reporting year refers to the period organizations use to compile and disclose sustainability data.

Generally, sustainability reporting follows the same logic as financial reporting: organizations report the previous year’s data in the current year (e.g., in 2025, they report 2024 data).

However, the exact reporting year period can vary depending on the requirements set by regulations, standards, frameworks, investors and/or data requesters. Typically either, the Calendar Year (running from January 1 to December 31) or Fiscal/Financial Year (a 12-month period that may not align with the calendar year (e.g., April 1 to March 31)) are used.

Common Reporting Year Logics:

  • Regulation - CSRD
    • ESRS reports under the CSRD regulation align with the year used for the organization’s financial year. As stated in ESRS 1, paragraph 73, “The reporting period for the undertaking’s sustainability statement shall be consistent with that of its financial statements.”
  • Regulation - VSME
    • If the organization prepares financial statements, then VSME specifies that the reporting year should be consistent with the organization’s financial statement period.
  • Regulation - SFDR
    • The SFDR reporting framework follows the calendar year, running from January 1 to December 31. Reports covering a given calendar year are generally due in the subsequent year.
  • Private equity and Venture Capital Reporting for LPs - KfW Capital and EIF
    • KfW Capital and EIF align with the calendar year (January 1 to December 31) with reports due the following year.
  • Flexible Reporting Tools - Invest Europe (IEU template)
    • Certain ESG reporting tools provide flexibility in defining the reporting year, allowing organizations or data requesters to tailor the timeframe to their needs.
    • For example, the Invest Europe (IEU Template) is an open source reporting template designed for being applicable to any defined reporting year or period, such as a calendar year, fiscal year, or other custom timeframe specified by the data requester.

How can I see the reporting year on Atlas?

Your reporting year is displayed in the top left corner of the Atlas platform, below your name. It is set up based on requests from your company or investors.

If you've used Atlas for more than one year, your account is set up with multiple reporting periods. Ensure to select the correct reporting period when collecting data for your current reporting.

Atlas Metrics recommends also reading the following FAQs:

How should I report on my sustainability data if my fiscal year doesn’t match my calendar year?

Glossary, Definitions, and Links

ESRS - European Sustainability Reporting Standards. European Union regulatory guidelines under the Corporate Sustainability Reporting Directive (CSRD) standardizing how organizations disclose their environmental, social, and governance (ESG) impacts.

CSRD - Corporate Sustainability Reporting Directive. European Union regulatory framework mandating large companies to disclose detailed sustainability information, including their environmental, social, and governance (ESG) impacts, risks, and performance.

SFDR - Sustainable Finance Disclosure Regulation. European Union regulatory guidelines requiring financial market participants to disclose sustainability-related information on environmental, social, and governance (ESG) factors in investment decisions and financial products.

EIF - European Investment Fund. A European Union institution that supports small and medium-sized enterprises (SMEs) by improving their access to finance. The EIF specializes in venture capital, guarantees, and microfinance, fostering innovation, entrepreneurship, and job creation across EU member states and associated countries.

KfW - Kreditanstalt für Wiederaufbau. A German state-owned development bank that provides financial services to promote sustainable economic, social, and environmental development. KfW supports projects in areas such as renewable energy, infrastructure, housing, and SME financing, both in Germany and internationally.

VSME - Voluntary Sustainability Reporting Standard for non-listed SMEs. A sustainability reporting framework designed for small and medium-sized enterprises (SMEs) that are not publicly listed. VSME provides a structured yet flexible approach for SMEs to disclose their environmental, social, and governance (ESG) impacts, risks, and climate transition actions.