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  3. /Corporate Sustainability Reporting Directive
CSRD

Corporate Sustainability Reporting Directive

EU directive requiring in-scope companies to publish sustainability information to European Sustainability Reporting Standards (ESRS), including energy and climate metrics.

Also known asESRSsustainability reporting

CSRD / ESRS E1 asks for energy consumption and mix, energy intensity, and GHG scopes. An operating ISO 50001 EnMS is often the most reliable source of those energy datapoints.

AEYS reporting templates are intended to reuse EnMS time series rather than a parallel spreadsheet inventory at year end.

Sources

  • EU Directive 2022/2464
  • ESRS

Related terms

  • Carbon Border Adjustment Mechanism
  • Greenhouse gas scopes
  • ISO 14064
  • ISO 50001
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