Solutions / CSRD

ESRS E1 disclosure, built from the data up.

Carbonkindle is structured around CSRD ESRS E1 requirements — GHG inventory, double materiality assessment, and value chain Scope 3 data — in the structured format statutory auditors and LSAE assurance providers expect.

CSRD overview

Who CSRD applies to — and when it applies to you.

The EU Corporate Sustainability Reporting Directive requires structured sustainability disclosure under the European Sustainability Reporting Standards (ESRS). Phased implementation began with large EU entities in 2024 and extends to non-EU companies with material EU revenues through 2027. The ESRS E1 climate standard is mandatory for all in-scope entities.

CSRD compliance timeline showing phased reporting obligations by company size from 2024 through 2027

ESRS E1 requirements

What ESRS E1 actually requires.

GHG emissions disclosure — ESRS E1-6

Gross Scope 1, 2, and 3 emissions disaggregated by category, with data quality indicators per Scope 3 category. Populated directly from your inventory — no manual reformatting.

Transition plan — ESRS E1-1

ESRS E1-1 requires disclosure of a climate transition plan. Carbonkindle's target module links emission reduction milestones to your measured Scope 1/2/3 baseline, so commitments are grounded in actual inventory data.

Value chain data — ESRS E1-6

Scope 3 Categories 1–15 with the granularity ESRS E1-6 requires. Each category is labelled by calculation method (spend-based, activity-based, or supplier-specific) and data quality score.

Double materiality

Double materiality: financial and impact axes, structured for ESRS IRO-1.

CSRD requires double materiality assessment — both the financial impact of climate risks on the company (inside-out) and the company's impact on the climate (outside-in). ESRS requires this documented in an IRO-1 disclosure. Carbonkindle provides the structured workflow to complete and version this assessment.

  • Issue identification across transition and physical risk categories
  • Scoring matrix for financial and impact axes
  • Output formatted for ESRS IRO-1 disclosure
  • Version history for year-over-year comparison

Materiality matrix — illustrative

Financial materiality → Impact

Start your ESRS E1 preparation now.

CSRD is not a future obligation for most in-scope companies — phase-in is underway. Request access to see how Carbonkindle structures your emissions data for a first ESRS E1 disclosure.