CSRD — Corporate Sustainability Reporting
CSRD — Corporate Sustainability Reporting Directive
Early Adoption: FY2026 Mandatory: FY2027EU Directive 2022/2464. Requires large companies to report on sustainability impacts under European Sustainability Reporting Standards (ESRS). Climate-relevant standards: ESRS E1 (Climate Change) and ESRS E4 (Biodiversity).
Framework Mapping
| CSRD Requirement | ESRS | Framework Component |
|---|---|---|
| GHG emissions Scope 1/2/3 | ESRS E1-6 | IoT sensor data + satellite biomass estimates → emission factor calculations |
| Transition plan | ESRS E1-1 | Not in scope for framework v1.0 — requires company-level data |
| Biodiversity impact | ESRS E4-5 | KoboToolbox biodiversity surveys → PROV-O linked to parcel DTEs |
| Value chain engagement | ESRS G1-3 | Supplier credential status dashboard — are all cooperatives EUDR-certified? |
| Double materiality | ESRS 1 §25 | Framework provides data layer; materiality assessment remains with reporting company |
⚠️ Important: CSRD requires double materiality assessment — both financial materiality (how climate affects the company) and impact materiality (how the company affects climate). The framework provides the impact data layer; financial materiality analysis is out of scope.
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