diff --git a/e2e/plugin-axe-e2e/tests/__snapshots__/collect.e2e.test.ts.snap b/e2e/plugin-axe-e2e/tests/__snapshots__/collect.e2e.test.ts.snap
index 045af4fe9..0c85fe667 100644
--- a/e2e/plugin-axe-e2e/tests/__snapshots__/collect.e2e.test.ts.snap
+++ b/e2e/plugin-axe-e2e/tests/__snapshots__/collect.e2e.test.ts.snap
@@ -499,6 +499,11 @@ exports[`PLUGIN collect report with axe-plugin NPM package > should run plugin o
               {
                 "message": "[\`body > button\`] Fix any of the following: Element does not have inner text that is visible to screen readers aria-label attribute does not exist or is empty aria-labelledby attribute does not exist, references elements that do not exist or references elements that are empty Element has no title attribute Element does not have an implicit (wrapped) <label> Element does not have an explicit <label> Element's default semantics were not overridden with role="none" or role="presentation"",
                 "severity": "error",
+                "source": {
+                  "selector": "body > button",
+                  "snippet": "<button></button>",
+                  "url": "file:///<TEST_DIR>/index.html",
+                },
               },
             ],
           },
@@ -525,6 +530,13 @@ exports[`PLUGIN collect report with axe-plugin NPM package > should run plugin o
               {
                 "message": "[\`.low-contrast\`] Fix any of the following: Element has insufficient color contrast of 1.57 (foreground color: #777777, background color: #999999, font size: 12.0pt (16px), font weight: normal). Expected contrast ratio of 4.5:1",
                 "severity": "error",
+                "source": {
+                  "selector": ".low-contrast",
+                  "snippet": "<div class=\"low-contrast\">
+      This text has poor color contrast and may be hard to read.
+    </div>",
+                  "url": "file:///<TEST_DIR>/index.html",
+                },
               },
             ],
           },
@@ -614,6 +626,13 @@ exports[`PLUGIN collect report with axe-plugin NPM package > should run plugin o
               {
                 "message": "[\`div[role="button"]\`] Fix any of the following: Invalid ARIA attribute name: aria-invalid-attribute",
                 "severity": "error",
+                "source": {
+                  "selector": "div[role=\"button\"]",
+                  "snippet": "<div role=\"button\" aria-invalid-attribute=\"true\">
+      Button with invalid ARIA attribute
+    </div>",
+                  "url": "file:///<TEST_DIR>/index.html",
+                },
               },
             ],
           },
@@ -631,6 +650,11 @@ exports[`PLUGIN collect report with axe-plugin NPM package > should run plugin o
               {
                 "message": "[\`img\`] Fix any of the following: Element does not have an alt attribute aria-label attribute does not exist or is empty aria-labelledby attribute does not exist, references elements that do not exist or references elements that are empty Element has no title attribute Element's default semantics were not overridden with role="none" or role="presentation"",
                 "severity": "error",
+                "source": {
+                  "selector": "img",
+                  "snippet": "<img src=\"test-image.jpg\" width=\"200\" height=\"150\">",
+                  "url": "file:///<TEST_DIR>/index.html",
+                },
               },
             ],
           },
@@ -648,6 +672,11 @@ exports[`PLUGIN collect report with axe-plugin NPM package > should run plugin o
               {
                 "message": "[\`a\`] Fix all of the following: Element is in tab order and does not have accessible text Fix any of the following: Element does not have text that is visible to screen readers aria-label attribute does not exist or is empty aria-labelledby attribute does not exist, references elements that do not exist or references elements that are empty Element has no title attribute",
                 "severity": "error",
+                "source": {
+                  "selector": "a",
+                  "snippet": "<a href=\"#\"></a>",
+                  "url": "file:///<TEST_DIR>/index.html",
+                },
               },
             ],
           },
diff --git a/e2e/plugin-axe-e2e/tests/collect.e2e.test.ts b/e2e/plugin-axe-e2e/tests/collect.e2e.test.ts
index f8ff3e610..115a1db87 100644
--- a/e2e/plugin-axe-e2e/tests/collect.e2e.test.ts
+++ b/e2e/plugin-axe-e2e/tests/collect.e2e.test.ts
@@ -12,6 +12,15 @@ import {
 } from '@code-pushup/test-utils';
 import { executeProcess, readJsonFile } from '@code-pushup/utils';
 
+function sanitizeReportPaths(report: Report): Report {
+  const reportJson = JSON.stringify(report);
+  const sanitized = reportJson.replace(
+    /\/(?:[^/\s"]+\/)+index\.html/g,
+    '/<TEST_DIR>/index.html',
+  );
+  return JSON.parse(sanitized);
+}
+
 describe('PLUGIN collect report with axe-plugin NPM package', () => {
   const fixturesDir = path.join('e2e', nxTargetProject(), 'mocks', 'fixtures');
   const testFileDir = path.join(
@@ -44,6 +53,8 @@ describe('PLUGIN collect report with axe-plugin NPM package', () => {
     );
 
     expect(() => reportSchema.parse(report)).not.toThrow();
-    expect(omitVariableReportData(report)).toMatchSnapshot();
+    expect(
+      omitVariableReportData(sanitizeReportPaths(report)),
+    ).toMatchSnapshot();
   });
 });
diff --git a/examples/plugins/src/file-size/docs/file-size-unmodified.audit.md b/examples/plugins/src/file-size/docs/file-size-unmodified.audit.md
index 7ecf94ce8..b681d4131 100644
--- a/examples/plugins/src/file-size/docs/file-size-unmodified.audit.md
+++ b/examples/plugins/src/file-size/docs/file-size-unmodified.audit.md
@@ -24,8 +24,8 @@ A `Issue` with severity `info` is present and names to the given file.
     <tr>
       <th>Severity</th>
       <th>Message</th>
-      <th>Source file</th>
-      <th>Line(s)</th>
+      <th>Source</th>
+      <th>Location</th>
     </tr>
     <tr>
       <td>ℹ️ <i>info</i></td>
@@ -45,8 +45,8 @@ The file sizes of the given file, the budget as well as the size difference is m
     <tr>
       <th>Severity</th>
       <th>Message</th>
-      <th>Source file</th>
-      <th>Line(s)</th>
+      <th>Source</th>
+      <th>Location</th>
     </tr>
     <tr>
        <td>🚨 <i>error</i></td>
diff --git a/examples/plugins/src/package-json/docs/dependencies.audit.md b/examples/plugins/src/package-json/docs/dependencies.audit.md
index 14bedab87..5f6757c87 100644
--- a/examples/plugins/src/package-json/docs/dependencies.audit.md
+++ b/examples/plugins/src/package-json/docs/dependencies.audit.md
@@ -24,8 +24,8 @@ An `Issue` with severity `info` is present and names to the given file.
     <tr>
       <th>Severity</th>
       <th>Message</th>
-      <th>Source file</th>
-      <th>Line(s)</th>
+      <th>Source</th>
+      <th>Location</th>
     </tr>
     <tr>
       <td>ℹ️ <i>info</i></td>
@@ -44,8 +44,8 @@ A `Issue` with severity `info` is present and names to the given file.
     <tr>
       <th>Severity</th>
       <th>Message</th>
-      <th>Source file</th>
-      <th>Line(s)</th>
+      <th>Source</th>
+      <th>Location</th>
     </tr>
     <tr>
       <td>ℹ️ <i>info</i></td>
@@ -65,8 +65,8 @@ The dependencies of the given file, the target version as well as the given vers
     <tr>
       <th>Severity</th>
       <th>Message</th>
-      <th>Source file</th>
-      <th>Line(s)</th>
+      <th>Source</th>
+      <th>Location</th>
     </tr>
     <tr>
       <td>🚨 <i>error</i></td>
diff --git a/examples/plugins/src/package-json/docs/license.audit.md b/examples/plugins/src/package-json/docs/license.audit.md
index e64d09378..b1e271baa 100644
--- a/examples/plugins/src/package-json/docs/license.audit.md
+++ b/examples/plugins/src/package-json/docs/license.audit.md
@@ -24,8 +24,8 @@ A `Issue` with severity `info` is present and names to the given file.
     <tr>
       <th>Severity</th>
       <th>Message</th>
-      <th>Source file</th>
-      <th>Line(s)</th>
+      <th>Source</th>
+      <th>Location</th>
     </tr>
     <tr>
       <td>ℹ️ <i>info</i></td>
@@ -44,8 +44,8 @@ A `Issue` with severity `info` is present and names to the given file.
     <tr>
       <th>Severity</th>
       <th>Message</th>
-      <th>Source file</th>
-      <th>Line(s)</th>
+      <th>Source</th>
+      <th>Location</th>
     </tr>
     <tr>
       <td>ℹ️ <i>info</i></td>
@@ -65,8 +65,8 @@ The `license` of the given file, the target `license` as well as the given `lice
     <tr>
       <th>Severity</th>
       <th>Message</th>
-      <th>Source file</th>
-      <th>Line(s)</th>
+      <th>Source</th>
+      <th>Location</th>
     </tr>
     <tr>
        <td>🚨 <i>error</i></td>
diff --git a/examples/plugins/src/package-json/docs/type.audit.md b/examples/plugins/src/package-json/docs/type.audit.md
index f2d96ba5d..e7af49eef 100644
--- a/examples/plugins/src/package-json/docs/type.audit.md
+++ b/examples/plugins/src/package-json/docs/type.audit.md
@@ -28,8 +28,8 @@ A `Issue` with severity `info` is present and names to the given file.
     <tr>
       <th>Severity</th>
       <th>Message</th>
-      <th>Source file</th>
-      <th>Line(s)</th>
+      <th>Source</th>
+      <th>Location</th>
     </tr>
     <tr>
       <td>ℹ️ <i>info</i></td>
@@ -48,8 +48,8 @@ A `Issue` with severity `info` is present and names to the given file.
     <tr>
       <th>Severity</th>
       <th>Message</th>
-      <th>Source file</th>
-      <th>Line(s)</th>
+      <th>Source</th>
+      <th>Location</th>
     </tr>
     <tr>
       <td>ℹ️ <i>info</i></td>
@@ -69,8 +69,8 @@ The `type` of the given file, the target `type` as well as the given `type` are
     <tr>
       <th>Severity</th>
       <th>Message</th>
-      <th>Source file</th>
-      <th>Line(s)</th>
+      <th>Source</th>
+      <th>Location</th>
     </tr>
     <tr>
        <td>🚨 <i>error</i></td>
diff --git a/packages/ci/mocks/fixtures/outputs/report-before.md b/packages/ci/mocks/fixtures/outputs/report-before.md
index 7ffe57585..ef2e2cace 100644
--- a/packages/ci/mocks/fixtures/outputs/report-before.md
+++ b/packages/ci/mocks/fixtures/outputs/report-before.md
@@ -9,9 +9,9 @@
 
 #### Issues
 
-|   Severity   | Message                               | Source file               | Line(s) |
-| :----------: | :------------------------------------ | :------------------------ | :-----: |
-| ⚠️ _warning_ | Use .ts file extension instead of .js | [`index.js`](../index.js) |         |
+|   Severity   | Message                               | Source                    | Location |
+| :----------: | :------------------------------------ | :------------------------ | :------: |
+| ⚠️ _warning_ | Use .ts file extension instead of .js | [`index.js`](../index.js) |          |
 
 </details>
 
diff --git a/packages/ci/src/lib/issues.ts b/packages/ci/src/lib/issues.ts
index 2768c43e7..45c576a2c 100644
--- a/packages/ci/src/lib/issues.ts
+++ b/packages/ci/src/lib/issues.ts
@@ -2,11 +2,12 @@ import type {
   Audit,
   AuditReport,
   CategoryRef,
-  Issue,
+  FileIssue,
   PluginMeta,
   Report,
   ReportsDiff,
 } from '@code-pushup/models';
+import { isFileIssue } from '@code-pushup/utils';
 import {
   type ChangedFiles,
   adjustFileName,
@@ -14,7 +15,7 @@ import {
   isFileChanged,
 } from './git.js';
 
-export type SourceFileIssue = Required<Issue> & IssueContext;
+export type SourceFileIssue = FileIssue & IssueContext;
 
 type IssueContext = {
   audit: Pick<Audit, 'slug' | 'title'>;
@@ -71,7 +72,7 @@ function getAuditIssues(
 ): SourceFileIssue[] {
   return (
     audit.details?.issues
-      ?.filter((issue): issue is Required<Issue> => issue.source?.file != null)
+      ?.filter(isFileIssue)
       .map(issue => ({ ...issue, audit, plugin })) ?? []
   );
 }
diff --git a/packages/cli/docs/custom-plugins.md b/packages/cli/docs/custom-plugins.md
index cff150db4..b3bf42bbc 100644
--- a/packages/cli/docs/custom-plugins.md
+++ b/packages/cli/docs/custom-plugins.md
@@ -559,8 +559,8 @@ The `report.md` file should contain a similar content like the following:
     <tr>
       <th>Severity</th>
       <th>Message</th>
-      <th>Source file</th>
-      <th>Line(s)</th>
+      <th>Source</th>
+      <th>Location</th>
     </tr>
     <tr>
       <td>🚨 <i>error</i></td>
diff --git a/packages/core/src/lib/implementation/report-to-gql.ts b/packages/core/src/lib/implementation/report-to-gql.ts
index f70bc248d..e74b29b03 100644
--- a/packages/core/src/lib/implementation/report-to-gql.ts
+++ b/packages/core/src/lib/implementation/report-to-gql.ts
@@ -33,6 +33,7 @@ import type {
   TableAlignment,
   Tree,
 } from '@code-pushup/models';
+import { isFileIssue } from '@code-pushup/utils';
 
 export function reportToGQL(
   report: Report,
@@ -106,7 +107,7 @@ export function issueToGQL(issue: Issue): PortalIssue {
   return {
     message: issue.message,
     severity: issueSeverityToGQL(issue.severity),
-    ...(issue.source?.file && {
+    ...(isFileIssue(issue) && {
       sourceType: safeEnum<PortalIssueSourceType>('SourceCode'),
       sourceFilePath: issue.source.file,
       sourceStartLine: issue.source.position?.startLine,
diff --git a/packages/core/src/lib/normalize.ts b/packages/core/src/lib/normalize.ts
index 1b223529d..af690897d 100644
--- a/packages/core/src/lib/normalize.ts
+++ b/packages/core/src/lib/normalize.ts
@@ -1,18 +1,19 @@
 import type { AuditOutputs, Issue } from '@code-pushup/models';
-import { formatGitPath, getGitRoot } from '@code-pushup/utils';
+import { formatGitPath, getGitRoot, isFileIssue } from '@code-pushup/utils';
 
 export function normalizeIssue(issue: Issue, gitRoot: string): Issue {
+  // Early exit to avoid cloning; only file sources need path normalization
+  if (!isFileIssue(issue)) {
+    return issue;
+  }
   const { source, ...issueWithoutSource } = issue;
-  // early exit to avoid issue object cloning.
-  return source == null
-    ? issue
-    : {
-        ...issueWithoutSource,
-        source: {
-          ...source,
-          file: formatGitPath(source.file, gitRoot),
-        },
-      };
+  return {
+    ...issueWithoutSource,
+    source: {
+      ...source,
+      file: formatGitPath(source.file, gitRoot),
+    },
+  };
 }
 
 export async function normalizeAuditOutputs(
diff --git a/packages/models/docs/models-reference.md b/packages/models/docs/models-reference.md
index a60be813a..189719831 100644
--- a/packages/models/docs/models-reference.md
+++ b/packages/models/docs/models-reference.md
@@ -291,6 +291,20 @@ _Object containing the following properties:_
 
 _(\*) Required._
 
+## FileIssue
+
+Issue with a file source location
+
+_Object containing the following properties:_
+
+| Property            | Description               | Type                                      |
+| :------------------ | :------------------------ | :---------------------------------------- |
+| **`message`** (\*)  | Descriptive error message | `string` (_max length: 1024_)             |
+| **`severity`** (\*) | Severity level            | [IssueSeverity](#issueseverity)           |
+| **`source`** (\*)   | Source file location      | [SourceFileLocation](#sourcefilelocation) |
+
+_(\*) Required._
+
 ## FileName
 
 _String which matches the regular expression `/^(?!.*[ \\/:*?"<>|]).+$/` and has a minimum length of 1._
@@ -374,11 +388,11 @@ Issue information
 
 _Object containing the following properties:_
 
-| Property            | Description               | Type                                      |
-| :------------------ | :------------------------ | :---------------------------------------- |
-| **`message`** (\*)  | Descriptive error message | `string` (_max length: 1024_)             |
-| **`severity`** (\*) | Severity level            | [IssueSeverity](#issueseverity)           |
-| `source`            | Source file location      | [SourceFileLocation](#sourcefilelocation) |
+| Property            | Description                                    | Type                            |
+| :------------------ | :--------------------------------------------- | :------------------------------ |
+| **`message`** (\*)  | Descriptive error message                      | `string` (_max length: 1024_)   |
+| **`severity`** (\*) | Severity level                                 | [IssueSeverity](#issueseverity) |
+| `source`            | Source location of an issue (file path or URL) | [IssueSource](#issuesource)     |
 
 _(\*) Required._
 
@@ -392,6 +406,15 @@ _Enum, one of the following possible values:_
 - `'warning'`
 - `'error'`
 
+## IssueSource
+
+Source location of an issue (file path or URL)
+
+_Union of the following possible types:_
+
+- [SourceFileLocation](#sourcefilelocation)
+- [SourceUrlLocation](#sourceurllocation)
+
 ## MaterialIcon
 
 Icon from VSCode Material Icons extension
@@ -1500,6 +1523,20 @@ _Object containing the following properties:_
 
 _(\*) Required._
 
+## SourceUrlLocation
+
+Location of a DOM element in a web page
+
+_Object containing the following properties:_
+
+| Property       | Description                                   | Type             |
+| :------------- | :-------------------------------------------- | :--------------- |
+| **`url`** (\*) | URL of the web page where the issue was found | `string` (_url_) |
+| `snippet`      | HTML snippet of the element                   | `string`         |
+| `selector`     | CSS selector to locate the element            | `string`         |
+
+_(\*) Required._
+
 ## TableAlignment
 
 Cell alignment
@@ -1579,6 +1616,20 @@ _Object containing the following properties:_
 
 _(\*) Required._
 
+## UrlIssue
+
+Issue with a URL source location
+
+_Object containing the following properties:_
+
+| Property            | Description                             | Type                                    |
+| :------------------ | :-------------------------------------- | :-------------------------------------- |
+| **`message`** (\*)  | Descriptive error message               | `string` (_max length: 1024_)           |
+| **`severity`** (\*) | Severity level                          | [IssueSeverity](#issueseverity)         |
+| **`source`** (\*)   | Location of a DOM element in a web page | [SourceUrlLocation](#sourceurllocation) |
+
+_(\*) Required._
+
 ## Weight
 
 Coefficient for the given score (use weight 0 if only for display)
diff --git a/packages/models/src/index.ts b/packages/models/src/index.ts
index e68f802a1..018fd1f51 100644
--- a/packages/models/src/index.ts
+++ b/packages/models/src/index.ts
@@ -4,7 +4,11 @@ export {
 } from './lib/implementation/schemas.js';
 export {
   sourceFileLocationSchema,
+  sourceUrlLocationSchema,
+  issueSourceSchema,
+  type IssueSource,
   type SourceFileLocation,
+  type SourceUrlLocation,
 } from './lib/source.js';
 
 export {
@@ -80,10 +84,14 @@ export {
   validateAsync,
 } from './lib/implementation/validate.js';
 export {
+  fileIssueSchema,
   issueSchema,
   issueSeveritySchema,
+  urlIssueSchema,
+  type FileIssue,
   type Issue,
   type IssueSeverity,
+  type UrlIssue,
 } from './lib/issue.js';
 export {
   formatSchema,
diff --git a/packages/models/src/lib/issue.ts b/packages/models/src/lib/issue.ts
index be388daab..7888deaa8 100644
--- a/packages/models/src/lib/issue.ts
+++ b/packages/models/src/lib/issue.ts
@@ -1,6 +1,10 @@
 import { z } from 'zod';
 import { MAX_ISSUE_MESSAGE_LENGTH } from './implementation/limits.js';
-import { sourceFileLocationSchema } from './source.js';
+import {
+  issueSourceSchema,
+  sourceFileLocationSchema,
+  sourceUrlLocationSchema,
+} from './source.js';
 
 export const issueSeveritySchema = z.enum(['info', 'warning', 'error']).meta({
   title: 'IssueSeverity',
@@ -15,10 +19,26 @@ export const issueSchema = z
       .max(MAX_ISSUE_MESSAGE_LENGTH)
       .meta({ description: 'Descriptive error message' }),
     severity: issueSeveritySchema,
-    source: sourceFileLocationSchema.optional(),
+    source: issueSourceSchema.optional(),
   })
   .meta({
     title: 'Issue',
     description: 'Issue information',
   });
 export type Issue = z.infer<typeof issueSchema>;
+
+export const fileIssueSchema = issueSchema
+  .extend({ source: sourceFileLocationSchema })
+  .meta({
+    title: 'FileIssue',
+    description: 'Issue with a file source location',
+  });
+export type FileIssue = z.infer<typeof fileIssueSchema>;
+
+export const urlIssueSchema = issueSchema
+  .extend({ source: sourceUrlLocationSchema })
+  .meta({
+    title: 'UrlIssue',
+    description: 'Issue with a URL source location',
+  });
+export type UrlIssue = z.infer<typeof urlIssueSchema>;
diff --git a/packages/models/src/lib/issue.unit.test.ts b/packages/models/src/lib/issue.unit.test.ts
index 4a71f9250..a074d3594 100644
--- a/packages/models/src/lib/issue.unit.test.ts
+++ b/packages/models/src/lib/issue.unit.test.ts
@@ -24,6 +24,32 @@ describe('issueSchema', () => {
     ).not.toThrow();
   });
 
+  it('should accept a valid issue with source URL information', () => {
+    expect(() =>
+      issueSchema.parse({
+        message: 'Image is missing alt attribute',
+        severity: 'error',
+        source: {
+          url: 'https://example.com/page',
+          snippet: '<img src="logo.png">',
+          selector: 'img.logo',
+        },
+      }),
+    ).not.toThrow();
+  });
+
+  it('should accept issue with URL source without optional fields', () => {
+    expect(() =>
+      issueSchema.parse({
+        message: 'Accessibility issue found',
+        severity: 'warning',
+        source: {
+          url: 'https://example.com',
+        },
+      }),
+    ).not.toThrow();
+  });
+
   it('should throw for a missing message', () => {
     expect(() =>
       issueSchema.parse({
diff --git a/packages/models/src/lib/source.ts b/packages/models/src/lib/source.ts
index 4500adff9..e0f361bfc 100644
--- a/packages/models/src/lib/source.ts
+++ b/packages/models/src/lib/source.ts
@@ -2,6 +2,7 @@ import { z } from 'zod';
 import {
   filePathSchema,
   filePositionSchema,
+  urlSchema,
 } from './implementation/schemas.js';
 
 export const sourceFileLocationSchema = z
@@ -17,3 +18,31 @@ export const sourceFileLocationSchema = z
   });
 
 export type SourceFileLocation = z.infer<typeof sourceFileLocationSchema>;
+
+export const sourceUrlLocationSchema = z
+  .object({
+    url: urlSchema.meta({
+      description: 'URL of the web page where the issue was found',
+    }),
+    snippet: z.string().optional().meta({
+      description: 'HTML snippet of the element',
+    }),
+    selector: z.string().optional().meta({
+      description: 'CSS selector to locate the element',
+    }),
+  })
+  .meta({
+    title: 'SourceUrlLocation',
+    description: 'Location of a DOM element in a web page',
+  });
+
+export type SourceUrlLocation = z.infer<typeof sourceUrlLocationSchema>;
+
+export const issueSourceSchema = z
+  .union([sourceFileLocationSchema, sourceUrlLocationSchema])
+  .meta({
+    title: 'IssueSource',
+    description: 'Source location of an issue (file path or URL)',
+  });
+
+export type IssueSource = z.infer<typeof issueSourceSchema>;
diff --git a/packages/models/src/lib/source.unit.test.ts b/packages/models/src/lib/source.unit.test.ts
new file mode 100644
index 000000000..07f57d8ff
--- /dev/null
+++ b/packages/models/src/lib/source.unit.test.ts
@@ -0,0 +1,102 @@
+import {
+  issueSourceSchema,
+  sourceFileLocationSchema,
+  sourceUrlLocationSchema,
+} from './source.js';
+
+describe('sourceFileLocationSchema', () => {
+  it('should accept valid file location with position', () => {
+    expect(() =>
+      sourceFileLocationSchema.parse({
+        file: 'src/index.ts',
+        position: { startLine: 10, endLine: 15 },
+      }),
+    ).not.toThrow();
+  });
+
+  it('should accept file location without position', () => {
+    expect(() =>
+      sourceFileLocationSchema.parse({ file: 'src/utils.ts' }),
+    ).not.toThrow();
+  });
+
+  it('should reject empty file path', () => {
+    expect(() => sourceFileLocationSchema.parse({ file: '' })).toThrow(
+      'Too small',
+    );
+  });
+});
+
+describe('sourceUrlLocationSchema', () => {
+  it('should accept valid URL location with all fields', () => {
+    expect(() =>
+      sourceUrlLocationSchema.parse({
+        url: 'https://example.com/page',
+        snippet: '<img src="logo.png">',
+        selector: 'img.logo',
+      }),
+    ).not.toThrow();
+  });
+
+  it('should accept URL location with only required url field', () => {
+    expect(() =>
+      sourceUrlLocationSchema.parse({ url: 'https://example.com' }),
+    ).not.toThrow();
+  });
+
+  it('should accept URL location with snippet only', () => {
+    expect(() =>
+      sourceUrlLocationSchema.parse({
+        url: 'https://example.com/dashboard',
+        snippet: '<button disabled>Submit</button>',
+      }),
+    ).not.toThrow();
+  });
+
+  it('should accept URL location with selector only', () => {
+    expect(() =>
+      sourceUrlLocationSchema.parse({
+        url: 'https://example.com/form',
+        selector: '#submit-btn',
+      }),
+    ).not.toThrow();
+  });
+
+  it('should reject invalid URL', () => {
+    expect(() =>
+      sourceUrlLocationSchema.parse({ url: 'not-a-valid-url' }),
+    ).toThrow('Invalid URL');
+  });
+
+  it('should reject missing URL', () => {
+    expect(() =>
+      sourceUrlLocationSchema.parse({ snippet: '<div>No URL provided</div>' }),
+    ).toThrow('Invalid input');
+  });
+});
+
+describe('issueSourceSchema', () => {
+  it('should accept file-based source', () => {
+    expect(() =>
+      issueSourceSchema.parse({
+        file: 'src/app.ts',
+        position: { startLine: 1 },
+      }),
+    ).not.toThrow();
+  });
+
+  it('should accept URL-based source', () => {
+    expect(() =>
+      issueSourceSchema.parse({
+        url: 'https://example.com',
+        selector: '#main',
+      }),
+    ).not.toThrow();
+  });
+
+  it('should reject source with neither file nor url', () => {
+    expect(() =>
+      issueSourceSchema.parse({ position: { startLine: 1 } }),
+    ).toThrow('Invalid input');
+  });
+});
diff --git a/packages/plugin-axe/src/lib/runner/run-axe.ts b/packages/plugin-axe/src/lib/runner/run-axe.ts
index 2b5905b46..ccc6712a9 100644
--- a/packages/plugin-axe/src/lib/runner/run-axe.ts
+++ b/packages/plugin-axe/src/lib/runner/run-axe.ts
@@ -18,7 +18,7 @@ import {
   pluralizeToken,
 } from '@code-pushup/utils';
 import { type SetupFunction, runSetup } from './setup.js';
-import { createUrlSuffix, toAuditOutputs } from './transform.js';
+import { toAuditOutputs } from './transform.js';
 
 export type AxeUrlArgs = {
   url: string;
@@ -58,10 +58,7 @@ export class AxeRunner {
         const page = await context.newPage();
         try {
           const axeResults = await analyzePage(page, args);
-          const auditOutputs = toAuditOutputs(
-            axeResults,
-            createUrlSuffix(url, urlsCount),
-          );
+          const auditOutputs = toAuditOutputs(axeResults, url);
           return {
             message: `${prefix} Analyzed URL ${url}`,
             result: { url, axeResults, auditOutputs },
diff --git a/packages/plugin-axe/src/lib/runner/transform.ts b/packages/plugin-axe/src/lib/runner/transform.ts
index 02b4977eb..6f4e1e2c2 100644
--- a/packages/plugin-axe/src/lib/runner/transform.ts
+++ b/packages/plugin-axe/src/lib/runner/transform.ts
@@ -4,10 +4,10 @@ import type {
   AuditOutputs,
   Issue,
   IssueSeverity,
+  SourceUrlLocation,
 } from '@code-pushup/models';
 import {
   formatIssueSeverities,
-  getUrlIdentifier,
   pluralizeToken,
   truncateIssueMessage,
 } from '@code-pushup/utils';
@@ -18,10 +18,10 @@ import {
  */
 export function toAuditOutputs(
   { passes, violations, incomplete, inapplicable }: axe.AxeResults,
-  urlSuffix: string,
+  url: string,
 ): AuditOutputs {
   const toEntries = (results: axe.Result[], score: number) =>
-    results.map(res => [res.id, toAuditOutput(res, urlSuffix, score)] as const);
+    results.map(res => [res.id, toAuditOutput(res, url, score)] as const);
 
   return [
     ...new Map<string, AuditOutput>([
@@ -33,18 +33,13 @@ export function toAuditOutputs(
   ];
 }
 
-/** Creates a URL suffix for issue messages, only included when analyzing multiple URLs. */
-export function createUrlSuffix(url: string, urlsCount: number): string {
-  return urlsCount > 1 ? ` ([${getUrlIdentifier(url)}](${url}))` : '';
-}
-
 /**
  * For failing audits (score 0), includes detailed issues with locations and severities.
  * For passing audits (score 1), only includes element count.
  */
 function toAuditOutput(
   result: axe.Result,
-  urlSuffix: string,
+  url: string,
   score: number,
 ): AuditOutput {
   const base = {
@@ -54,7 +49,7 @@ function toAuditOutput(
   };
 
   if (score === 0 && result.nodes.length > 0) {
-    const issues = result.nodes.map(node => toIssue(node, result, urlSuffix));
+    const issues = result.nodes.map(node => toIssue(node, result, url));
 
     return {
       ...base,
@@ -76,20 +71,26 @@ function formatSelector(selector: axe.CrossTreeSelector): string {
   return selector.join(' >> ');
 }
 
-function toIssue(
-  node: axe.NodeResult,
-  result: axe.Result,
-  urlSuffix: string,
-): Issue {
-  const selector = formatSelector(node.target?.[0] || node.html);
+function toIssue(node: axe.NodeResult, result: axe.Result, url: string): Issue {
+  const selector = node.target?.[0]
+    ? formatSelector(node.target[0])
+    : undefined;
   const rawMessage = node.failureSummary || result.help;
-  const cleanedMessage = rawMessage.replace(/\s+/g, ' ').trim();
+  const cleanMessage = rawMessage.replace(/\s+/g, ' ').trim();
+
+  // TODO: Remove selector prefix from message once Portal supports URL sources
+  const message = selector ? `[\`${selector}\`] ${cleanMessage}` : cleanMessage;
+
+  const source: SourceUrlLocation = {
+    url,
+    ...(node.html && { snippet: node.html }),
+    ...(selector && { selector }),
+  };
 
   return {
-    message: truncateIssueMessage(
-      `[\`${selector}\`] ${cleanedMessage}${urlSuffix}`,
-    ),
+    message: truncateIssueMessage(message),
     severity: impactToSeverity(node.impact),
+    source,
   };
 }
 
diff --git a/packages/plugin-axe/src/lib/runner/transform.unit.test.ts b/packages/plugin-axe/src/lib/runner/transform.unit.test.ts
index 61eb32e67..7a14b02d7 100644
--- a/packages/plugin-axe/src/lib/runner/transform.unit.test.ts
+++ b/packages/plugin-axe/src/lib/runner/transform.unit.test.ts
@@ -1,7 +1,7 @@
 import type { AxeResults, NodeResult, Result } from 'axe-core';
 import { describe, expect, it } from 'vitest';
 import type { AuditOutput } from '@code-pushup/models';
-import { createUrlSuffix, toAuditOutputs } from './transform.js';
+import { toAuditOutputs } from './transform.js';
 
 function createMockNode(overrides: Partial<NodeResult> = {}): NodeResult {
   return {
@@ -44,7 +44,7 @@ describe('toAuditOutputs', () => {
       ],
     });
 
-    expect(toAuditOutputs(results, '')).toEqual<AuditOutput[]>([
+    expect(toAuditOutputs(results, '')).toStrictEqual<AuditOutput[]>([
       {
         slug: 'color-contrast',
         score: 1,
@@ -79,7 +79,9 @@ describe('toAuditOutputs', () => {
       ],
     });
 
-    expect(toAuditOutputs(results, '')).toEqual<AuditOutput[]>([
+    expect(toAuditOutputs(results, 'https://example.com')).toStrictEqual<
+      AuditOutput[]
+    >([
       {
         slug: 'image-alt',
         score: 0,
@@ -91,15 +93,30 @@ describe('toAuditOutputs', () => {
               message:
                 '[`img`] Fix this: Element does not have an alt attribute',
               severity: 'error',
+              source: {
+                url: 'https://example.com',
+                snippet: '<img src="logo.png">',
+                selector: 'img',
+              },
             },
             {
               message:
                 '[`.header > img:nth-child(2)`] Fix this: Element does not have an alt attribute',
               severity: 'error',
+              source: {
+                url: 'https://example.com',
+                snippet: '<img src="icon.svg">',
+                selector: '.header > img:nth-child(2)',
+              },
             },
             {
               message: '[`#main img`] Mock help for image-alt',
               severity: 'error',
+              source: {
+                url: 'https://example.com',
+                snippet: '<img src="banner.jpg">',
+                selector: '#main img',
+              },
             },
           ],
         },
@@ -127,7 +144,9 @@ describe('toAuditOutputs', () => {
       ],
     });
 
-    expect(toAuditOutputs(results, '')).toEqual<AuditOutput[]>([
+    expect(toAuditOutputs(results, 'https://example.com')).toStrictEqual<
+      AuditOutput[]
+    >([
       {
         slug: 'color-contrast',
         score: 0,
@@ -139,10 +158,20 @@ describe('toAuditOutputs', () => {
               message:
                 '[`button`] Fix this: Element has insufficient color contrast',
               severity: 'warning',
+              source: {
+                url: 'https://example.com',
+                snippet: '<button>Click me</button>',
+                selector: 'button',
+              },
             },
             {
               message: '[`a`] Review: Unable to determine contrast ratio',
               severity: 'warning',
+              source: {
+                url: 'https://example.com',
+                snippet: '<a href="#">Link</a>',
+                selector: 'a',
+              },
             },
           ],
         },
@@ -155,7 +184,7 @@ describe('toAuditOutputs', () => {
       inapplicable: [createMockResult('audio-caption', [])],
     });
 
-    expect(toAuditOutputs(results, '')).toEqual<AuditOutput[]>([
+    expect(toAuditOutputs(results, '')).toStrictEqual<AuditOutput[]>([
       {
         slug: 'audio-caption',
         score: 1,
@@ -239,7 +268,9 @@ describe('toAuditOutputs', () => {
       ],
     });
 
-    expect(toAuditOutputs(results, '')).toEqual<AuditOutput[]>([
+    expect(toAuditOutputs(results, 'https://example.com')).toStrictEqual<
+      AuditOutput[]
+    >([
       {
         slug: 'color-contrast',
         score: 0,
@@ -251,6 +282,11 @@ describe('toAuditOutputs', () => {
               message:
                 '[`#app >> my-component >> button`] Fix this: Element has insufficient color contrast',
               severity: 'error',
+              source: {
+                url: 'https://example.com',
+                snippet: '<button></button>',
+                selector: '#app >> my-component >> button',
+              },
             },
           ],
         },
@@ -258,7 +294,7 @@ describe('toAuditOutputs', () => {
     ]);
   });
 
-  it('should fall back to html when target is missing', () => {
+  it('should omit selector when target is missing', () => {
     const results = createMockAxeResults({
       violations: [
         createMockResult('aria-roles', [
@@ -273,7 +309,9 @@ describe('toAuditOutputs', () => {
       ],
     });
 
-    expect(toAuditOutputs(results, '')).toEqual<AuditOutput[]>([
+    expect(toAuditOutputs(results, 'https://example.com')).toStrictEqual<
+      AuditOutput[]
+    >([
       {
         slug: 'aria-roles',
         score: 0,
@@ -283,8 +321,12 @@ describe('toAuditOutputs', () => {
           issues: [
             {
               message:
-                '[`<div role="invalid-role">Content</div>`] Fix this: Ensure all values assigned to role="" correspond to valid ARIA roles',
+                'Fix this: Ensure all values assigned to role="" correspond to valid ARIA roles',
               severity: 'error',
+              source: {
+                url: 'https://example.com',
+                snippet: '<div role="invalid-role">Content</div>',
+              },
             },
           ],
         },
@@ -292,15 +334,3 @@ describe('toAuditOutputs', () => {
     ]);
   });
 });
-
-describe('createUrlSuffix', () => {
-  it('should return empty string for single URL', () => {
-    expect(createUrlSuffix('https://example.com', 1)).toBe('');
-  });
-
-  it('should return formatted suffix for multiple URLs', () => {
-    expect(createUrlSuffix('https://example.com', 2)).toBe(
-      ' ([example.com](https://example.com))',
-    );
-  });
-});
diff --git a/packages/plugin-typescript/docs/audits-and-groups.md b/packages/plugin-typescript/docs/audits-and-groups.md
index 5cb528c22..928eff936 100644
--- a/packages/plugin-typescript/docs/audits-and-groups.md
+++ b/packages/plugin-typescript/docs/audits-and-groups.md
@@ -33,11 +33,11 @@ Errors that occur during type checking and type inference.
 
 #### Issues
 
-|  Severity  | Message                                                                              | Source file                                                               | Line(s) |
-| :--------: | :----------------------------------------------------------------------------------- | :------------------------------------------------------------------------ | :-----: |
-| 🚨 _error_ | TS2307: Cannot find module './non-existent' or its corresponding type declarations.  | [`path/to/module-resolution.ts`](../path/to/module-resolution.ts)         |    2    |
-| 🚨 _error_ | TS2349: This expression is not callable.<br /> Type 'Number' has no call signatures. | [`path/to/strict-function-types.ts`](../path/to/strict-function-types.ts) |    3    |
-| 🚨 _error_ | TS2304: Cannot find name 'NonExistentType'.                                          | [`path/to/cannot-find-module.ts`](../path/to/cannot-find-module.ts)       |    1    |
+|  Severity  | Message                                                                              | Source                                                                    | Location |
+| :--------: | :----------------------------------------------------------------------------------- | :------------------------------------------------------------------------ | :------: |
+| 🚨 _error_ | TS2307: Cannot find module './non-existent' or its corresponding type declarations.  | [`path/to/module-resolution.ts`](../path/to/module-resolution.ts)         |    2     |
+| 🚨 _error_ | TS2349: This expression is not callable.<br /> Type 'Number' has no call signatures. | [`path/to/strict-function-types.ts`](../path/to/strict-function-types.ts) |    3     |
+| 🚨 _error_ | TS2304: Cannot find name 'NonExistentType'.                                          | [`path/to/cannot-find-module.ts`](../path/to/cannot-find-module.ts)       |    1     |
 
 ---
 
@@ -54,9 +54,9 @@ Errors that occur during parsing and lexing of TypeScript source code.
 
 #### Issues
 
-|  Severity  | Message                               | Source file                                             | Line(s) |
-| :--------: | :------------------------------------ | :------------------------------------------------------ | :-----: |
-| 🚨 _error_ | TS1136: Property assignment expected. | [`path/to/syntax-error.ts`](../path/to/syntax-error.ts) |    1    |
+|  Severity  | Message                               | Source                                                  | Location |
+| :--------: | :------------------------------------ | :------------------------------------------------------ | :------: |
+| 🚨 _error_ | TS1136: Property assignment expected. | [`path/to/syntax-error.ts`](../path/to/syntax-error.ts) |    1     |
 
 ---
 
@@ -73,9 +73,9 @@ Errors that occur when parsing TypeScript configuration files.
 
 #### Issues
 
-|  Severity  | Message                                    | Source file                                         | Line(s) |
-| :--------: | :----------------------------------------- | :-------------------------------------------------- | :-----: |
-| 🚨 _error_ | TS5023: Unknown compiler option 'invalid'. | [`path/to/tsconfig.json`](../path/to/tsconfig.json) |    1    |
+|  Severity  | Message                                    | Source                                              | Location |
+| :--------: | :----------------------------------------- | :-------------------------------------------------- | :------: |
+| 🚨 _error_ | TS5023: Unknown compiler option 'invalid'. | [`path/to/tsconfig.json`](../path/to/tsconfig.json) |    1     |
 
 ---
 
@@ -92,9 +92,9 @@ Errors that occur during TypeScript language service operations.
 
 #### Issues
 
-|  Severity  | Message                                                                                                                         | Source file                                                         | Line(s) |
-| :--------: | :------------------------------------------------------------------------------------------------------------------------------ | :------------------------------------------------------------------ | :-----: |
-| 🚨 _error_ | TS4112: This member cannot have an 'override' modifier because its containing class 'Standalone' does not extend another class. | [`path/to/incorrect-modifier.ts`](../path/to/incorrect-modifier.ts) |    2    |
+|  Severity  | Message                                                                                                                         | Source                                                              | Location |
+| :--------: | :------------------------------------------------------------------------------------------------------------------------------ | :------------------------------------------------------------------ | :------: |
+| 🚨 _error_ | TS4112: This member cannot have an 'override' modifier because its containing class 'Standalone' does not extend another class. | [`path/to/incorrect-modifier.ts`](../path/to/incorrect-modifier.ts) |    2     |
 
 ---
 
@@ -111,9 +111,9 @@ Errors that occur during TypeScript internal operations.
 
 #### Issues
 
-|  Severity  | Message                          | Source file                                                 | Line(s) |
-| :--------: | :------------------------------- | :---------------------------------------------------------- | :-----: |
-| 🚨 _error_ | TS9001: Internal compiler error. | [`path/to/internal-error.ts`](../path/to/internal-error.ts) |    4    |
+|  Severity  | Message                          | Source                                                      | Location |
+| :--------: | :------------------------------- | :---------------------------------------------------------- | :------: |
+| 🚨 _error_ | TS9001: Internal compiler error. | [`path/to/internal-error.ts`](../path/to/internal-error.ts) |    4     |
 
 ---
 
@@ -130,9 +130,9 @@ Errors related to no implicit any compiler option.
 
 #### Issues
 
-|  Severity  | Message                                             | Source file                                             | Line(s) |
-| :--------: | :-------------------------------------------------- | :------------------------------------------------------ | :-----: |
-| 🚨 _error_ | TS7006: Parameter 'x' implicitly has an 'any' type. | [`path/to/implicit-any.ts`](../path/to/implicit-any.ts) |    5    |
+|  Severity  | Message                                             | Source                                                  | Location |
+| :--------: | :-------------------------------------------------- | :------------------------------------------------------ | :------: |
+| 🚨 _error_ | TS7006: Parameter 'x' implicitly has an 'any' type. | [`path/to/implicit-any.ts`](../path/to/implicit-any.ts) |    5     |
 
 ---
 
@@ -149,9 +149,9 @@ Errors that do not match any known TypeScript error code.
 
 #### Issues
 
-|  Severity  | Message                                 | Source file                                               | Line(s) |
-| :--------: | :-------------------------------------- | :-------------------------------------------------------- | :-----: |
-| 🚨 _error_ | TS9999: Unknown error code encountered. | [`path/to/unknown-error.ts`](../path/to/unknown-error.ts) |    6    |
+|  Severity  | Message                                 | Source                                                    | Location |
+| :--------: | :-------------------------------------- | :-------------------------------------------------------- | :------: |
+| 🚨 _error_ | TS9999: Unknown error code encountered. | [`path/to/unknown-error.ts`](../path/to/unknown-error.ts) |    6     |
 
 ---
 
diff --git a/packages/utils/src/index.ts b/packages/utils/src/index.ts
index f019b8055..495bd46ab 100644
--- a/packages/utils/src/index.ts
+++ b/packages/utils/src/index.ts
@@ -125,6 +125,11 @@ export {
   listGroupsFromAllPlugins,
 } from './lib/reports/flatten-plugins.js';
 export { formatIssueSeverities, wrapTags } from './lib/reports/formatting.js';
+export {
+  isFileIssue,
+  isFileSource,
+  isUrlSource,
+} from './lib/reports/type-guards.js';
 export { generateMdReport } from './lib/reports/generate-md-report.js';
 export {
   generateMdReportsDiff,
diff --git a/packages/utils/src/lib/reports/__snapshots__/generate-md-report.unit.test.ts.snap b/packages/utils/src/lib/reports/__snapshots__/generate-md-report.unit.test.ts.snap
index a8304ca33..efc87173f 100644
--- a/packages/utils/src/lib/reports/__snapshots__/generate-md-report.unit.test.ts.snap
+++ b/packages/utils/src/lib/reports/__snapshots__/generate-md-report.unit.test.ts.snap
@@ -26,10 +26,10 @@ exports[`auditDetails > should render complete details section 1`] = `
 
 #### Issues
 
-|  Severity  | Message                                         | Source file         | Line(s) |
-| :--------: | :---------------------------------------------- | :------------------ | :-----: |
-| 🚨 _error_ | Use design system components instead of classes | \`list.component.ts\` | 400-200 |
-| 🚨 _error_ | File size is 20KB too big                       | \`list.component.ts\` |         |
+|  Severity  | Message                                         | Source              | Location |
+| :--------: | :---------------------------------------------- | :------------------ | :------: |
+| 🚨 _error_ | Use design system components instead of classes | \`list.component.ts\` | 400-200  |
+| 🚨 _error_ | File size is 20KB too big                       | \`list.component.ts\` |          |
 
 </details>
 "
@@ -38,11 +38,11 @@ exports[`auditDetails > should render complete details section 1`] = `
 exports[`auditDetailsIssues > should render complete section 1`] = `
 "#### Issues
 
-|   Severity   | Message                            | Source file    | Line(s) |
-| :----------: | :--------------------------------- | :------------- | :-----: |
-|  ℹ️ _info_   | File \`index.js\` is 56Kb.           | \`index.js\`     |         |
-| ⚠️ _warning_ | Package license is has to be "MIT" | \`package.json\` |    4    |
-|  🚨 _error_  | no unused vars                     | \`index.js\`     | 400-200 |
+|   Severity   | Message                            | Source         | Location |
+| :----------: | :--------------------------------- | :------------- | :------: |
+|  ℹ️ _info_   | File \`index.js\` is 56Kb.           | \`index.js\`     |          |
+| ⚠️ _warning_ | Package license is has to be "MIT" | \`package.json\` |    4     |
+|  🚨 _error_  | no unused vars                     | \`index.js\`     | 400-200  |
 "
 `;
 
@@ -130,11 +130,11 @@ Search engines are unable to include your pages in search results if they don't
 
 #### Issues
 
-|   Severity   | Message                            | Source file    | Line(s) |
-| :----------: | :--------------------------------- | :------------- | :-----: |
-|  ℹ️ _info_   | File \`index.js\` is 56Kb.           | \`index.js\`     |         |
-| ⚠️ _warning_ | Package license is has to be "MIT" | \`package.json\` |    4    |
-|  🚨 _error_  | no unused vars                     | \`index.js\`     | 400-200 |
+|   Severity   | Message                            | Source         | Location |
+| :----------: | :--------------------------------- | :------------- | :------: |
+|  ℹ️ _info_   | File \`index.js\` is 56Kb.           | \`index.js\`     |          |
+| ⚠️ _warning_ | Package license is has to be "MIT" | \`package.json\` |    4     |
+|  🚨 _error_  | no unused vars                     | \`index.js\`     | 400-200  |
 
 </details>
 
diff --git a/packages/utils/src/lib/reports/__snapshots__/report.md b/packages/utils/src/lib/reports/__snapshots__/report.md
index b8722d513..61d5597e3 100644
--- a/packages/utils/src/lib/reports/__snapshots__/report.md
+++ b/packages/utils/src/lib/reports/__snapshots__/report.md
@@ -73,14 +73,14 @@ Performance metrics [📖 Docs](https://developers.google.com/web/fundamentals/p
 
 #### Issues
 
-|   Severity   | Message                                          | Source file                     | Line(s) |
-| :----------: | :----------------------------------------------- | :------------------------------ | :-----: |
-| ⚠️ _warning_ | 'onCreate' is missing in props validation        | `src/components/CreateTodo.jsx` |   15    |
-| ⚠️ _warning_ | 'setQuery' is missing in props validation        | `src/components/TodoFilter.jsx` |   10    |
-| ⚠️ _warning_ | 'setHideComplete' is missing in props validation | `src/components/TodoFilter.jsx` |   18    |
-| ⚠️ _warning_ | 'todos' is missing in props validation           | `src/components/TodoList.jsx`   |    6    |
-| ⚠️ _warning_ | 'todos.map' is missing in props validation       | `src/components/TodoList.jsx`   |    6    |
-| ⚠️ _warning_ | 'onEdit' is missing in props validation          | `src/components/TodoList.jsx`   |   13    |
+|   Severity   | Message                                          | Source                          | Location |
+| :----------: | :----------------------------------------------- | :------------------------------ | :------: |
+| ⚠️ _warning_ | 'onCreate' is missing in props validation        | `src/components/CreateTodo.jsx` |    15    |
+| ⚠️ _warning_ | 'setQuery' is missing in props validation        | `src/components/TodoFilter.jsx` |    10    |
+| ⚠️ _warning_ | 'setHideComplete' is missing in props validation | `src/components/TodoFilter.jsx` |    18    |
+| ⚠️ _warning_ | 'todos' is missing in props validation           | `src/components/TodoList.jsx`   |    6     |
+| ⚠️ _warning_ | 'todos.map' is missing in props validation       | `src/components/TodoList.jsx`   |    6     |
+| ⚠️ _warning_ | 'onEdit' is missing in props validation          | `src/components/TodoList.jsx`   |    13    |
 
 </details>
 
@@ -93,11 +93,11 @@ ESLint rule **prop-types**, from _react_ plugin. [📖 Docs](https://github.com/
 
 #### Issues
 
-|   Severity   | Message                                                            | Source file             | Line(s) |
-| :----------: | :----------------------------------------------------------------- | :---------------------- | :-----: |
-| ⚠️ _warning_ | 'data' is already declared in the upper scope on line 5 column 10. | `src/hooks/useTodos.js` |   11    |
-| ⚠️ _warning_ | 'data' is already declared in the upper scope on line 5 column 10. | `src/hooks/useTodos.js` |   29    |
-| ⚠️ _warning_ | 'data' is already declared in the upper scope on line 5 column 10. | `src/hooks/useTodos.js` |   41    |
+|   Severity   | Message                                                            | Source                  | Location |
+| :----------: | :----------------------------------------------------------------- | :---------------------- | :------: |
+| ⚠️ _warning_ | 'data' is already declared in the upper scope on line 5 column 10. | `src/hooks/useTodos.js` |    11    |
+| ⚠️ _warning_ | 'data' is already declared in the upper scope on line 5 column 10. | `src/hooks/useTodos.js` |    29    |
+| ⚠️ _warning_ | 'data' is already declared in the upper scope on line 5 column 10. | `src/hooks/useTodos.js` |    41    |
 
 </details>
 
@@ -110,11 +110,11 @@ ESLint rule **no-shadow**. [📖 Docs](https://eslint.org/docs/latest/rules/no-s
 
 #### Issues
 
-|   Severity   | Message                      | Source file             | Line(s) |
-| :----------: | :--------------------------- | :---------------------- | :-----: |
-| ⚠️ _warning_ | Expected property shorthand. | `src/hooks/useTodos.js` |   19    |
-| ⚠️ _warning_ | Expected property shorthand. | `src/hooks/useTodos.js` |   32    |
-| ⚠️ _warning_ | Expected property shorthand. | `src/hooks/useTodos.js` |   33    |
+|   Severity   | Message                      | Source                  | Location |
+| :----------: | :--------------------------- | :---------------------- | :------: |
+| ⚠️ _warning_ | Expected property shorthand. | `src/hooks/useTodos.js` |    19    |
+| ⚠️ _warning_ | Expected property shorthand. | `src/hooks/useTodos.js` |    32    |
+| ⚠️ _warning_ | Expected property shorthand. | `src/hooks/useTodos.js` |    33    |
 
 </details>
 
@@ -127,10 +127,10 @@ ESLint rule **object-shorthand**. [📖 Docs](https://eslint.org/docs/latest/rul
 
 #### Issues
 
-|   Severity   | Message                                                                                                                  | Source file             | Line(s) |
-| :----------: | :----------------------------------------------------------------------------------------------------------------------- | :---------------------- | :-----: |
-| ⚠️ _warning_ | React Hook useCallback does nothing when called with only one argument. Did you forget to pass an array of dependencies? | `src/hooks/useTodos.js` |   17    |
-| ⚠️ _warning_ | React Hook useCallback does nothing when called with only one argument. Did you forget to pass an array of dependencies? | `src/hooks/useTodos.js` |   40    |
+|   Severity   | Message                                                                                                                  | Source                  | Location |
+| :----------: | :----------------------------------------------------------------------------------------------------------------------- | :---------------------- | :------: |
+| ⚠️ _warning_ | React Hook useCallback does nothing when called with only one argument. Did you forget to pass an array of dependencies? | `src/hooks/useTodos.js` |    17    |
+| ⚠️ _warning_ | React Hook useCallback does nothing when called with only one argument. Did you forget to pass an array of dependencies? | `src/hooks/useTodos.js` |    40    |
 
 </details>
 
@@ -143,9 +143,9 @@ ESLint rule **exhaustive-deps**, from _react-hooks_ plugin. [📖 Docs](https://
 
 #### Issues
 
-|   Severity   | Message                                    | Source file                   | Line(s) |
-| :----------: | :----------------------------------------- | :---------------------------- | :-----: |
-| ⚠️ _warning_ | Missing "key" prop for element in iterator | `src/components/TodoList.jsx` |  7-28   |
+|   Severity   | Message                                    | Source                        | Location |
+| :----------: | :----------------------------------------- | :---------------------------- | :------: |
+| ⚠️ _warning_ | Missing "key" prop for element in iterator | `src/components/TodoList.jsx` |   7-28   |
 
 </details>
 
@@ -158,9 +158,9 @@ ESLint rule **jsx-key**, from _react_ plugin. [📖 Docs](https://github.com/jsx
 
 #### Issues
 
-|   Severity   | Message                                       | Source file   | Line(s) |
-| :----------: | :-------------------------------------------- | :------------ | :-----: |
-| ⚠️ _warning_ | 'loading' is assigned a value but never used. | `src/App.jsx` |    8    |
+|   Severity   | Message                                       | Source        | Location |
+| :----------: | :-------------------------------------------- | :------------ | :------: |
+| ⚠️ _warning_ | 'loading' is assigned a value but never used. | `src/App.jsx` |    8     |
 
 </details>
 
@@ -173,9 +173,9 @@ ESLint rule **no-unused-vars**. [📖 Docs](https://eslint.org/docs/latest/rules
 
 #### Issues
 
-|   Severity   | Message                                                        | Source file             | Line(s) |
-| :----------: | :------------------------------------------------------------- | :---------------------- | :-----: |
-| ⚠️ _warning_ | Arrow function has too many lines (71). Maximum allowed is 50. | `src/hooks/useTodos.js` |  3-73   |
+|   Severity   | Message                                                        | Source                  | Location |
+| :----------: | :------------------------------------------------------------- | :---------------------- | :------: |
+| ⚠️ _warning_ | Arrow function has too many lines (71). Maximum allowed is 50. | `src/hooks/useTodos.js` |   3-73   |
 
 </details>
 
@@ -188,9 +188,9 @@ ESLint rule **max-lines-per-function**. [📖 Docs](https://eslint.org/docs/late
 
 #### Issues
 
-|   Severity   | Message                                          | Source file     | Line(s) |
-| :----------: | :----------------------------------------------- | :-------------- | :-----: |
-| ⚠️ _warning_ | 'root' is never reassigned. Use 'const' instead. | `src/index.jsx` |    5    |
+|   Severity   | Message                                          | Source          | Location |
+| :----------: | :----------------------------------------------- | :-------------- | :------: |
+| ⚠️ _warning_ | 'root' is never reassigned. Use 'const' instead. | `src/index.jsx` |    5     |
 
 </details>
 
@@ -203,9 +203,9 @@ ESLint rule **prefer-const**. [📖 Docs](https://eslint.org/docs/latest/rules/p
 
 #### Issues
 
-|   Severity   | Message                                                                                                | Source file                     | Line(s) |
-| :----------: | :----------------------------------------------------------------------------------------------------- | :------------------------------ | :-----: |
-| ⚠️ _warning_ | Unexpected block statement surrounding arrow body; move the returned value immediately after the `=>`. | `src/components/TodoFilter.jsx` |  3-25   |
+|   Severity   | Message                                                                                                | Source                          | Location |
+| :----------: | :----------------------------------------------------------------------------------------------------- | :------------------------------ | :------: |
+| ⚠️ _warning_ | Unexpected block statement surrounding arrow body; move the returned value immediately after the `=>`. | `src/components/TodoFilter.jsx` |   3-25   |
 
 </details>
 
@@ -218,9 +218,9 @@ ESLint rule **arrow-body-style**. [📖 Docs](https://eslint.org/docs/latest/rul
 
 #### Issues
 
-|   Severity   | Message                              | Source file             | Line(s) |
-| :----------: | :----------------------------------- | :---------------------- | :-----: |
-| ⚠️ _warning_ | Expected '===' and instead saw '=='. | `src/hooks/useTodos.js` |   41    |
+|   Severity   | Message                              | Source                  | Location |
+| :----------: | :----------------------------------- | :---------------------- | :------: |
+| ⚠️ _warning_ | Expected '===' and instead saw '=='. | `src/hooks/useTodos.js` |    41    |
 
 </details>
 
diff --git a/packages/utils/src/lib/reports/formatting.ts b/packages/utils/src/lib/reports/formatting.ts
index 4ecb7d0d0..0fbfac8ae 100644
--- a/packages/utils/src/lib/reports/formatting.ts
+++ b/packages/utils/src/lib/reports/formatting.ts
@@ -9,11 +9,12 @@ import type {
   AuditReport,
   Issue,
   IssueSeverity,
+  IssueSource,
   SourceFileLocation,
   Table,
   Tree,
 } from '@code-pushup/models';
-import { pluralizeToken } from '../formatting.js';
+import { UNICODE_ELLIPSIS, pluralizeToken } from '../formatting.js';
 import { formatAsciiTree } from '../text-formats/ascii/tree.js';
 import {
   columnsToStringArray,
@@ -27,6 +28,7 @@ import {
   getGitHubBaseUrl,
   getGitLabBaseUrl,
 } from './environment-type.js';
+import { isUrlSource } from './type-guards.js';
 import type { MdReportOptions } from './types.js';
 import { compareIssueSeverity } from './utils.js';
 
@@ -113,6 +115,19 @@ export function linkToLocalSourceForIde(
   return md.link(formatFileLink(file, position, outputDir), md.code(file));
 }
 
+/**
+ * Link to source (handles both file and URL sources)
+ */
+export function linkToSource(
+  source: IssueSource,
+  options?: Pick<MdReportOptions, 'outputDir'>,
+): InlineText {
+  if (isUrlSource(source)) {
+    return md.link(source.url, source.url);
+  }
+  return linkToLocalSourceForIde(source, options);
+}
+
 export function formatSourceLine(
   position: SourceFileLocation['position'],
 ): string {
@@ -212,3 +227,8 @@ export function wrapTags(text: string | undefined): string {
   }
   return text.replace(/<[a-z][a-z\d]*[^>]*>/gi, '`$&`');
 }
+
+export function formatSelectorLocation(selector: string): string {
+  const lastSegment = selector.split(/\s*>>?\s*/).at(-1) ?? selector;
+  return selector === lastSegment ? selector : UNICODE_ELLIPSIS + lastSegment;
+}
diff --git a/packages/utils/src/lib/reports/formatting.unit.test.ts b/packages/utils/src/lib/reports/formatting.unit.test.ts
index a2f29de37..7d5339d4f 100644
--- a/packages/utils/src/lib/reports/formatting.unit.test.ts
+++ b/packages/utils/src/lib/reports/formatting.unit.test.ts
@@ -5,6 +5,7 @@ import {
   formatGitHubLink,
   formatGitLabLink,
   formatIssueSeverities,
+  formatSelectorLocation,
   formatSeverityCounts,
   formatSourceLine,
   linkToLocalSourceForIde,
@@ -429,3 +430,17 @@ describe('wrapTags', () => {
     expect(wrapTags(input)).toBe(expected);
   });
 });
+
+describe('formatSelectorLocation', () => {
+  it.each([
+    ['img.logo', 'img.logo'],
+    ['main > article > img.logo', '…img.logo'],
+    ['main >> iframe >> img', '…img'],
+    [
+      'tr:nth-child(1) > td[align="center"] > a > img[width="24"]',
+      '…img[width="24"]',
+    ],
+  ])('should format %j selector as %j', (input, expected) => {
+    expect(formatSelectorLocation(input)).toBe(expected);
+  });
+});
diff --git a/packages/utils/src/lib/reports/generate-md-report.ts b/packages/utils/src/lib/reports/generate-md-report.ts
index 423f6018d..0d56a9185 100644
--- a/packages/utils/src/lib/reports/generate-md-report.ts
+++ b/packages/utils/src/lib/reports/generate-md-report.ts
@@ -9,8 +9,9 @@ import {
   REPORT_HEADLINE_TEXT,
 } from './constants.js';
 import {
+  formatSelectorLocation,
   formatSourceLine,
-  linkToLocalSourceForIde,
+  linkToSource,
   metaDescription,
   tableSection,
   treeSection,
@@ -20,6 +21,7 @@ import {
   categoriesDetailsSection,
   categoriesOverviewSection,
 } from './generate-md-report-category-section.js';
+import { isFileSource, isUrlSource } from './type-guards.js';
 import type { MdReportOptions, ScoredReport } from './types.js';
 import {
   formatReportScore,
@@ -82,8 +84,8 @@ export function auditDetailsIssues(
       [
         { heading: 'Severity', alignment: 'center' },
         { heading: 'Message', alignment: 'left' },
-        { heading: 'Source file', alignment: 'left' },
-        { heading: 'Line(s)', alignment: 'center' },
+        { heading: 'Source', alignment: 'left' },
+        { heading: 'Location', alignment: 'center' },
       ],
       issues.map(({ severity: level, message, source }: Issue) => {
         const severity = md`${severityMarker(level)} ${md.italic(level)}`;
@@ -92,12 +94,20 @@ export function auditDetailsIssues(
         if (!source) {
           return [severity, formattedMessage];
         }
-        const file = linkToLocalSourceForIde(source, options);
-        if (!source.position) {
-          return [severity, formattedMessage, file];
+
+        const sourceLink = linkToSource(source, options);
+
+        if (isFileSource(source) && source.position) {
+          const location = formatSourceLine(source.position);
+          return [severity, formattedMessage, sourceLink, location];
         }
-        const line = formatSourceLine(source.position);
-        return [severity, formattedMessage, file, line];
+
+        if (isUrlSource(source) && source.selector) {
+          const location = formatSelectorLocation(source.selector);
+          return [severity, formattedMessage, sourceLink, md.code(location)];
+        }
+
+        return [severity, formattedMessage, sourceLink];
       }),
     );
 }
diff --git a/packages/utils/src/lib/reports/generate-md-report.unit.test.ts b/packages/utils/src/lib/reports/generate-md-report.unit.test.ts
index 28caf1c36..f53fb1f03 100644
--- a/packages/utils/src/lib/reports/generate-md-report.unit.test.ts
+++ b/packages/utils/src/lib/reports/generate-md-report.unit.test.ts
@@ -226,6 +226,48 @@ describe('auditDetailsIssues', () => {
       ])?.toString(),
     ).toContainMarkdownTableRow(['⚠️ _warning_', '', '`index.js`', '4-7']);
   });
+
+  it('should include URL source with selector as location', () => {
+    expect(
+      auditDetailsIssues([
+        {
+          message: 'Element does not have an alt attribute',
+          severity: 'error',
+          source: {
+            url: 'https://example.com/page',
+            selector: 'img.logo',
+            snippet: '<img class="logo" src="logo.png">',
+          },
+        },
+      ])!.toString(),
+    ).toContainMarkdownTableRow([
+      '🚨 _error_',
+      'Element does not have an alt attribute',
+      '[https://example.com/page](https://example.com/page)',
+      '`img.logo`',
+    ]);
+  });
+
+  it('should show only target element for multi-segment selectors', () => {
+    expect(
+      auditDetailsIssues([
+        {
+          message: 'Element has insufficient color contrast',
+          severity: 'warning',
+          source: {
+            url: 'https://example.com/page',
+            selector:
+              'main > article > section > div.container > ul > li:nth-child(2) > a > span',
+          },
+        },
+      ])!.toString(),
+    ).toContainMarkdownTableRow([
+      '⚠️ _warning_',
+      'Element has insufficient color contrast',
+      '[https://example.com/page](https://example.com/page)',
+      '`…span`',
+    ]);
+  });
 });
 
 describe('tableSection', () => {
@@ -492,8 +534,8 @@ describe('auditsSection', () => {
     expect(md).toContainMarkdownTableRow([
       'Severity',
       'Message',
-      'Source file',
-      'Line(s)',
+      'Source',
+      'Location',
     ]);
     expect(md).toContainMarkdownTableRow(['value']);
   });
diff --git a/packages/utils/src/lib/reports/type-guards.ts b/packages/utils/src/lib/reports/type-guards.ts
new file mode 100644
index 000000000..ce4ce5cc0
--- /dev/null
+++ b/packages/utils/src/lib/reports/type-guards.ts
@@ -0,0 +1,30 @@
+import type {
+  FileIssue,
+  Issue,
+  IssueSource,
+  SourceFileLocation,
+  SourceUrlLocation,
+  UrlIssue,
+} from '@code-pushup/models';
+
+/** Type guard for file-based source */
+export function isFileSource(
+  source: IssueSource,
+): source is SourceFileLocation {
+  return 'file' in source;
+}
+
+/** Type guard for URL-based source */
+export function isUrlSource(source: IssueSource): source is SourceUrlLocation {
+  return 'url' in source;
+}
+
+/** Type guard for issue with file source */
+export function isFileIssue(issue: Issue): issue is FileIssue {
+  return issue.source != null && isFileSource(issue.source);
+}
+
+/** Type guard for issue with URL source */
+export function isUrlIssue(issue: Issue): issue is UrlIssue {
+  return issue.source != null && isUrlSource(issue.source);
+}
diff --git a/packages/utils/src/lib/reports/utils.ts b/packages/utils/src/lib/reports/utils.ts
index 65e6a19b3..12c9ad39c 100644
--- a/packages/utils/src/lib/reports/utils.ts
+++ b/packages/utils/src/lib/reports/utils.ts
@@ -7,8 +7,11 @@ import type {
   IssueSeverity as CliIssueSeverity,
   Group,
   Issue,
+  IssueSource,
+  SourceFileLocation,
 } from '@code-pushup/models';
 import { SCORE_COLOR_RANGE } from './constants.js';
+import { isFileSource } from './type-guards.js';
 import type {
   ScoreFilter,
   ScoredReport,
@@ -241,6 +244,10 @@ export function getPluginNameFromSlug(
   );
 }
 
+function getSourceIdentifier(source: IssueSource): string {
+  return isFileSource(source) ? source.file : source.url;
+}
+
 export function compareIssues(a: Issue, b: Issue): number {
   if (a.severity !== b.severity) {
     return -compareIssueSeverity(a.severity, b.severity);
@@ -251,15 +258,22 @@ export function compareIssues(a: Issue, b: Issue): number {
   if (a.source && !b.source) {
     return 1;
   }
-  if (a.source?.file !== b.source?.file) {
-    return a.source?.file.localeCompare(b.source?.file || '') ?? 0;
+  if (a.source && b.source) {
+    const aId = getSourceIdentifier(a.source);
+    const bId = getSourceIdentifier(b.source);
+    if (aId !== bId) {
+      return aId.localeCompare(bId);
+    }
+    if (isFileSource(a.source) && isFileSource(b.source)) {
+      return compareSourceFilePosition(a.source.position, b.source.position);
+    }
   }
-  return compareSourceFilePosition(a.source?.position, b.source?.position);
+  return 0;
 }
 
 function compareSourceFilePosition(
-  a: NonNullable<Issue['source']>['position'],
-  b: NonNullable<Issue['source']>['position'],
+  a: SourceFileLocation['position'],
+  b: SourceFileLocation['position'],
 ): number {
   if (!a && b) {
     return -1;
diff --git a/testing/test-fixtures/src/lib/utils/os-agnostic.ts b/testing/test-fixtures/src/lib/utils/os-agnostic.ts
index e00d0f175..4cfd63924 100644
--- a/testing/test-fixtures/src/lib/utils/os-agnostic.ts
+++ b/testing/test-fixtures/src/lib/utils/os-agnostic.ts
@@ -1,6 +1,15 @@
-import type { AuditOutput, AuditReport } from '@code-pushup/models';
+import type {
+  AuditOutput,
+  AuditReport,
+  IssueSource,
+  SourceFileLocation,
+} from '@code-pushup/models';
 import { osAgnosticPath } from '@code-pushup/test-utils';
 
+function isFileSource(source: IssueSource): source is SourceFileLocation {
+  return 'file' in source;
+}
+
 export function osAgnosticAudit<T extends AuditOutput | AuditReport>(
   audit: T,
   transformMessage: (message: string) => string = s => s,
@@ -12,18 +21,19 @@ export function osAgnosticAudit<T extends AuditOutput | AuditReport>(
   return {
     ...audit,
     details: {
-      issues: issues.map(issue =>
-        issue.source == null
-          ? issue
-          : {
-              ...issue,
-              source: {
-                ...issue.source,
-                file: osAgnosticPath(issue.source.file),
-              },
-              message: transformMessage(issue.message),
-            },
-      ),
+      issues: issues.map(issue => {
+        if (issue.source == null || !isFileSource(issue.source)) {
+          return issue;
+        }
+        return {
+          ...issue,
+          source: {
+            ...issue.source,
+            file: osAgnosticPath(issue.source.file),
+          },
+          message: transformMessage(issue.message),
+        };
+      }),
     },
   };
 }
diff --git a/testing/test-setup/src/lib/extend/markdown-table.matcher.unit.test.ts b/testing/test-setup/src/lib/extend/markdown-table.matcher.unit.test.ts
index 727ca6289..f79e6ed28 100644
--- a/testing/test-setup/src/lib/extend/markdown-table.matcher.unit.test.ts
+++ b/testing/test-setup/src/lib/extend/markdown-table.matcher.unit.test.ts
@@ -46,7 +46,7 @@ describe('markdown-table-matcher', () => {
 
   it('should match table rows with an empty cell', () => {
     const markdown = `
-      |  Severity  | Message                   | Source file           | Line(s) |
+      |  Severity  | Message                   | Source                | Location |
       | :--------: | :------------------------ | :-------------------- | :-----: |
       | 🚨 _error_ | File size is 20KB too big | \`list.component.ts\` |         |
     `;