CSRD

Under the Corporate Sustainability Reporting Directive (CSRD), companies must disclose their greenhouse gas (GHG) emissions according to the Scope 1, Scope 2, and Scope 3 framework . These categories, defined by the GHG Protocol and embedded into ESRS E1 – Climate Change , demand detailed reporting, data traceability, and reduction planning. In this guide, we break down: What each scope means CSRD's specific disclosure rules Calculation methods How EcoPrism simplifies Scope 1, 2, and 3 emissions tracking and compliance Understanding Scope 1, 2, and 3 Emissions Scope Description Example Sources Scope 1 Direct emissions from owned or controlled sources Company vehicles, boilers, on-site manufacturing Scope 2 Indirect emissions from purchased electricity, heating, cooling Grid electricity, district heating Scope 3 All other indirect emissions in the value chain Purchased goods, business travel, product use, waste 🔗 GHG Protocol – Emission Scopes What CSRD Requires...