CSRD Directive

CSRD (Corporate Sustainability Reporting Directive) is an EU directive that aims to improve corporate sustainability reporting. The directive is part of the EU's broad initiative to achieve its sustainability goals. Through increased transparency, CSRD makes it clearer which companies are seriously involved in sustainability issues. 


Continuous measuring and implementing of sustainability initiatives does not only provide a competitive advantage. It also enhances the company's visibility in sustainability reports, especially regarding Scope 3 emissions.

What is CSRD?

The CSRD directive is a EU initiative that places higher demands on sustainability reporting for larger companies. The aim is to make the reporting of companies' sustainability work more standardised, transparent and detailed. Initially this affects large companies with high turnover and many employees, but over time more companies will be included. 

The reporting is based on a so-called double materiality analysis. The analysis evaluates both how the company affects and how it is affected by various aspects of sustainability. The three overall reporting areas are described below.  

Higher demands will be placed on data quality and reporting processes, which in turn increases demands for clear activity plans with goals, key figures and measures, from management level all the way down to operational activities.

Environmental impact

This area covers, among other things, the climate impact from factors such as energy use and environmental effects in the local environment.

Social matters

The covers the company's impact on social issues, including working conditions, human rights and community involvement.


How the company handles governance and monitoring of sustainability goals, including ethical management and risk management linked to sustainability issues.


The Data Your Customers Demand

As part of the environmental reporting according to CSRD, emissions related to Scope 1, 2 and 3 must be reported. Scope 1 includes direct emissions, for example combustion in production. Scope 2 concerns indirect emissions from purchased energy, i.e. use of electricity, steam, district heating and district cooling. Finally, Scope 3 covers both upstream and downstream emissions, which account for 65–95 percent of the total climate impact of the vast majority of companies. 

Upstream and Downstream Emissions

In Scope 3 data, you must report what your product's emissions before and after it leaves your company's hands. It includes everything from raw materials to emissions during actual use.

Data Requested by Your Customers

Since Scope 3 refers to emissions outside your company, your customers will also want data on your products' emissions. Larger companies and company groups generally make greater demands on their subcontractors.


The most useful data for your customers is the emissions generated by each individual product. With SenseNode you will be able to deliver credible numbers for your products' emissions related to their energy usage.


Understanding the CSRD Directive - How SenseNode Can Help Your Business

Did you miss our live webinar? No problem, watch the webinar now. Here we will walk you through the CSRD directive in a clear and educational way. Our goal is to make the information easily accessible and understandable for everyone, regardless of prior knowledge. 


Discover how SenseNode can support your company in meeting the new CSRD sustainability reporting requirements. 

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"Through careful systematization and measurement of the business's energy usage, the reporting of energy data linked to Scope 3 is simplified."

Maria Blomberg

Product Owner, SenseNode

The CSRD Directive as a Competitive Advantage

Prioritizing the energy issue by measuring energy usage and implementing improvements, it becomes clear that you as a company take sustainability seriously. Below are some examples of how SenseNode helps you with reporting.

Scope 3 data your customers want

Through detailed measurement and careful follow-up, you can deliver precise and in-depth figures to your customers within the framework of Scope 3. Our solution also helps to make the continuous improvement work visible.

Reporting at the touch of a button

With all energy data collected in one place, it is easy to transfer it to your accounting tool. You choose the transfer method - we provide the technology, from table export to API integration.

Objectives and results

Continuous work with energy efficiency is an actual way to demonstrate actual change and that sustainability work is part of daily operations.

What Do Your Customers' Requirements for Scope 3 Data Look Like?

Talk to us about questions related to energy data. It can be anything from how your business is affected by CSRD, to how you can deliver high-quality Scope 3 data to your customers. 

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