CSRD and ESRS.
The EU's Corporate Sustainability Reporting Directive and the European Sustainability Reporting Standards — evidence organised by ESRS datapoint, prepared for disclosure and review.
CSRD requires in-scope companies to report sustainability information under ESRS: cross-cutting disclosures (ESRS 2) and topical standards on environment, social and governance matters, selected through a double-materiality assessment, with metrics, targets, policies and value-chain information and limited assurance over the report. The 2026 revision reduces the datapoint set; the structure is unchanged.
What the disclosures rest on.
| Disclosure area | Data required | Evidence that supports it |
|---|---|---|
| ESRS E1 — Climate change | E1-5 energy consumption and mix; E1-6 gross Scope 1, 2 and 3 GHG emissions and total | Meter readings, fuel records, utility bills, supplier evidence, emission and grid factors with vintages |
| ESRS E3 — Water | E3-4 water consumption, withdrawal and discharge; intensity | Meter readings, utility bills, discharge records, water-stress references |
| ESRS E5 — Circular economy | E5-5 resource outflows: waste generated, diverted and disposed by type | Weighbridge tickets, hauler manifests, recycler certificates |
| ESRS S1 / S2 — Own workforce and value-chain workers | Headcount, health and safety, working conditions; value-chain worker information | HR and safety extracts, policies, supplier declarations — reported evidence, reviewed and versioned |
| ESRS 2 — General disclosures | Governance, strategy, materiality process, policies and targets | Board records, materiality assessment outputs, target documentation — held as reviewed documents |
| Double materiality | Impact and financial materiality per topic | Assessment records and rationale, versioned |
From requirement to output, on synthetic figures.
E1-6 gross Scope 1 for one facility and one month.
| Requirement | Data | Evidence | Check | Output |
|---|---|---|---|---|
| E1-6 — Gross Scope 1 GHG, May | Diesel consumed at Facility A | Fuel meter reading (measured); diesel invoices (reported) | Meter vs invoices within 0.5 %; factor and vintage recorded | 1,245 tCO₂e · PASS · Data-Trust 92 / 100 |
| E1-6 — Gross Scope 2, location-based | Electricity purchased, all facilities | Utility meters and bills; grid factor with vintage | Meter vs bill; factor vintage matches period | 4,753.4 tCO₂e (30-day total) · PASS |
| E1-5 — Energy consumption and mix | Electricity and fuel consumed; renewable share | Meters, fuel logs, renewable-energy certificates | Certificates cover the period and site | 10,861 MWh (30 days) · mix 62 % grid, 21 % solar, 9 % diesel, 8 % other |
| E3-4 — Water consumption | Withdrawal and discharge by site | Meter readings, utility bills | Withdrawal minus discharge reconciles to consumption | 24,901 m³ withdrawn (30 days) · PASS |
| E5-5 — Resource outflows | Waste generated and diverted by type | Weighbridge tickets, manifests | Manifest quantities reconcile to weighbridge totals | 79 % diverted (30-day mean) · REVIEW on one manifest |
Representative, synthetic figures from the three fictional facilities used across this site. Evidence references are illustrative.
What is in place, and what is not yet.
- Disclosure pack in the ESRS 2 plus topical-standard structureDemonstrated
The platform renders a CSRD/ESRS disclosure pack with the material disclosure rows in the standard's structure, from the shared evidence base.
- Environmental datapoints (E1-5, E1-6, E3-4, E5-5) with an evidence row per valueDemonstrated
Energy, emissions, water and waste figures come from the same KPI engines and factor library shown in the Evidence Console.
- Row-by-row binding of each ESRS datapoint to live evidencePlanned
Today the disclosure rows are prepared by the sustainability team against the evidence base; automatic binding of every row is roadmap work.
- Double-materiality assessment workflowPlanned
The assessment is held as a reviewed document; a guided assessment module is on the roadmap.
- Social and governance disclosures as organised, reviewed evidencePrepared
S1, S2 and G1 information is held as reported evidence with review status; no automated cross-check exists for it.
- Limited-assurance hand-offPrepared
The evidence pack, review history and certificate are exported for the assurance provider; EcoVeraZ does not provide the assurance.
Answers, at a glance.
Does EcoVeraZ produce a CSRD-compliant sustainability statement?
It produces a disclosure pack in ESRS structure from the evidence base, for the company to complete, review and publish. Compliance, materiality judgements and assurance remain with the company and its auditor.
Which ESRS datapoints have measured evidence behind them today?
Energy (E1-5), gross Scope 1 and 2 (E1-6), water (E3-4) and waste (E5-5) draw on metered and invoiced data; Scope 3 draws on supplier evidence for the categories the supplier module covers.
Does the 2026 ESRS revision change this?
The revision reduces the number of datapoints; the evidence behind each remaining datapoint is unchanged, so the same records serve the smaller set.
Scope, timing and the datapoint set are being revised by the EU; the versions cited were current at the review date and should be confirmed with counsel for each reporting entity. Framework names are the property of their respective owners and are referenced for identification only. EcoVeraZ prepares evidence for disclosure and review; it does not certify compliance and does not issue assurance opinions.
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