CSRD — Corporate Sustainability Reporting

CSRD — Corporate Sustainability Reporting Directive
Early Adoption: FY2026 Mandatory: FY2027
EU 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.