What is CSRD?

The Corporate Sustainability Reporting Directive is a new European Union law that requires companies to report on sustainability matters. Companies will disclose how their activities impact people and the environment, highlighting any risks and opportunities.



This new framework expands the scope of the existing Non-Financial Reporting Directive (NFRD) to improve the transparency and reliability of non-financial data. By increasing the requirements, CSRD elevates the standards of sustainability reporting.


Companies impacted by the CSRD will report their sustainability data in compliance with the European Sustainability Reporting Standards (ESRS). This data, submitted alongside financial reports, will be audited by third parties.


CSRD’s requirements

The CSRD extends sustainability reporting and requires the disclosure of data on environmental, social and governance (ESG) topics.


Emitwise primarily focuses on ESRS E1, the climate change section of CSRD, which covers greenhouse gas emissions, energy consumption, reduction targets, and carbon removals.


As a carbon management platform, Emitwise recognises how material climate change is to your organisation and ensures your environmental data meets the CSRD’s disclosure standards.



Learn more about CSRD from our expert team

Watch back and learn about how to ensure CSRD compliance and benefit from your emissions inventory.

Report auditable and CSRD-compliant data through Emitwise’s platform

Transparent targets

  • Report emission reduction targets aligned with a 1.5$\degree$C scenario
  • Disclose scope 1, 2 and 3 targets as well as entity and facility-specific targets
  • Report intensity reduction targets with their base year and output (e.g. revenue)

Energy consumption

  • Disclose energy production from renewable and non-renewable sources
  • Break down energy consumption from renewables and non-renewables by source type
  • Share the energy intensity of your activities (e.g. energy consumption/net revenue)

Greenhouse gas emissions

  • Disaggregate from owned entities and franchises within scope 1 and 2 emissions
  • Break down your scope 3 emissions by scope and ISO14064 categories
  • Disclose both market-based and location-based total greenhouse gas emissions

Reporting compliance

  • Access audit trails of your emissions data for internal and external review
  • Download an automatically generated CSRD emissions report
  • Meet CSRD’s requirement for disclosure with Emitwise’s data format