Sustainability Reporting software.

CSRD's Scope 3 reporting requirement is the one that breaks most sustainability-reporting spreadsheets, because it asks a company to account for emissions across its entire value chain — supplier production, logistics, product use and disposal — categories that live in ERP and procurement systems never built to expose an assurance-ready emissions figure. The Energy Efficiency Directive adds a parallel, more narrowly scoped obligation for data-center operators to disclose energy and water performance.

Meeting CSRD's assurance requirement means the Scope 3 calculation has to trace back to source ERP activity data with a defined category boundary and methodology an external auditor can actually check, not a once-a-year consultant-assembled estimate — the same evidentiary standard the EED's data-center disclosures require for their narrower but equally auditable metrics.