CSRD (Corporate Sustainability Reporting Directive) is the EU framework for sustainability reporting. Its purpose is to make reporting on climate, energy, resources and social matters comparable and auditable, in the same way as financial statements.

ESRS: the standards behind CSRD

CSRD is applied through the ESRS (European Sustainability Reporting Standards). Companies only report what is material based on a double materiality assessment. The standards most relevant to energy data are:

• E1 Climate change: energy consumption and scope 1, 2 and 3 emissions
• E3 Water: water consumption
• E5 Resource use and circular economy: materials and waste

Who is covered after the Omnibus?

The EU simplification package Omnibus I entered into force on 18 March 2026. It raises the thresholds so that CSRD applies to companies with more than 1,000 employees and net turnover above EUR 450 million. The new thresholds apply from financial year 2027 and must be transposed into national law. Check the guidance from your national authority for your specific situation.

Even companies outside CSRD are often asked for climate data by customers, banks and supply chains. For smaller companies, the EU points to the voluntary VSME standard.

What does CSRD mean for your data?

• Climate data must be traceable and documented
• Calculation methods and emission factors must be explainable
• The data foundation must be auditable
• Methods and data should be stored for each reporting period

How Enity EMS supports CSRD

Enity EMS connects operational data with carbon accounting and includes a built-in CSRD format, where data is mapped to the relevant sections. Reports and documentation can be stored in the system for audit.

Related terms

• ESG
• Carbon accounting
• Scope 1, 2 and 3

See it in action

Want to see how Enity EMS provides data for CSRD? Book a demo and we will show you how it works with your own data.