CSRD Glossary

Total Gross Emissions

Under CSRD, there are two main topics: the emissions report and the social report. The emissions report requires to make an assessment of total emissions under scope 1, 2, 3 of the greenhouse gasses (GHG) emitted. The double materiality assessment is used to determine which GHGs need to be reported on - in the majority of the cases, this is only CO2.

How to Determine Total Gross Emissions

The majority of the total gross emissions can be precisely determined or estimated from internal company data, combined with supplier data. This is done by setting up a data link to systems used for logging - like an ERP, CRM, accounting, tank card data, etc. Combined with the double materiality assessment, it becomes clear (1) what to report on and (2) what data still needs to be gathered for adherence to CSRD.

Handling Incomplete Data

Data is supplemented with 3rd party data from suppliers, and where not available, with data estimates. Examples of this are reports from energy suppliers on CO2 emissions associated with the specific energy contract (green, grey energy) and downstream scope 3 reporting. When supplying data estimates, the method and logic must be supplied, too.

After performing the double materiality and initial data assessment, it is much easier to make a plan of action for obtaining missing data points. This makes the CSRD reporting an attainable step-by-step process which can be delivered by any company.

An example of total gross emissions - top contributors is shown below.