What maps cleanly
- Entity and site-level boundaries; organizational structure; reporting year/period.
- Energy and emissions KPIs (Scope 1 & 2) with intensity metrics (e.g., tCO₂e / unit).
- Water withdrawal/discharge, waste generated/treated—core volumes and trends.
Where CSRD/ESRS asks for more
- Double materiality (impact & financial) and a documented methodology.
- Transition plan for climate (ESRS E1) including targets, capex alignment, and progress.
- Scope 3 coverage breadth, data quality statements, and category methodologies.
- Governance: roles, responsibilities, policies, and due-diligence procedures.
- Assurance readiness: controls, evidence trails, factor versioning, and change logs.
Practical mapping tips
- Start from your BRSR disclosures; add ESRS-specific fields (targets, plans, data-quality notes).
- Harmonize KPIs: use consistent organizational boundaries and intensity denominators.
- Version your emission factors and document sources (year, region, library).
- Create an evidence vault (invoices, meter photos, PPAs/RECs, methodology memos).
Next step: export the
ESRS E1 Disclosure Checklist
and align your BRSR dataset with CSRD fields. For initial data capture, use the
BRSR Data Collection template
.