- The carbon footprint (GHG inventory) feeds the climate standard ESRS E1 of the CSRD.
- It covers Scope 1 (direct), Scope 2 (energy) and Scope 3 (value chain) emissions.
- ESRS E1 goes further: transition plan, targets, and financial effects of climate.
- A reliable, auditable footprint is the backbone of credible CSRD climate reporting.
Carbon footprint and CSRD: the link
Under the CSRD, climate is almost always material, so the ESRS standard E1 requires detailed climate disclosure. The carbon footprint — the GHG emissions inventory — provides the core data that E1 builds on.
Scopes 1, 2 and 3
A footprint covers Scope 1 (direct emissions), Scope 2 (purchased energy) and Scope 3 (value-chain emissions). Scope 3 is often the largest and the hardest to collect, spread across the value chain — which is exactly what ESRS E1 asks companies to disclose.
100 ESG indicators to structure your reporting
Identify the climate indicators to feed your ESRS E1 disclosure
From footprint to E1 disclosure
The footprint provides the quantitative indicators; E1 wraps them into a narrative (governance, strategy, targets) integrated into the CSRD report. Because the report is audited, the footprint methodology and data must be documented and traceable.
Making the footprint audit-ready
Use a consistent methodology (GHG Protocol), document sources and emission factors, and centralize the data so it can feed E1 year after year. A structured carbon accounting approach turns a one-off footprint into an audit-ready climate dataset.
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Our experts help you turn your carbon footprint into audit-ready ESRS E1 data
Carbon footprint and CSRD — Key Takeaways
| Key point | Explanation |
|---|---|
| Role | The footprint feeds the climate standard ESRS E1 |
| Scopes | 1 (direct), 2 (energy), 3 (value chain — often the largest) |
| Beyond the footprint | E1 adds transition plan, targets, financial effects |
| Key | A reliable, documented, auditable inventory |
