When reporting under the Corporate Sustainability Reporting Directive (CSRD), companies must disclose their greenhouse gas (GHG) emissions, including key gases such as methane (CH4), nitrous oxide (N2O), and carbon dioxide (CO2). These gases are critical because they contribute differently to global warming, with methane and nitrous oxide having higher global warming potentials than CO2. The CSRD requires organizations to provide transparent, standardized, and comparable data on their direct (Scope 1), indirect (Scope 2), and value chain (Scope 3) emissions. Reporting these GHGs enables stakeholders to assess a company’s environmental impact and progress toward climate targets. Companies must use recognized methodologies, often aligned with the Greenhouse Gas Protocol, to quantify and report emissions accurately. This comprehensive GHG reporting supports EU climate goals by encouraging companies to identify reduction opportunities, manage risks, and improve sustainability performance. Ultimately, CSRD GHG disclosures enhance accountability and drive corporate contributions to the EU’s carbon neutrality ambitions by 2050.

Published on: 2025-12-29 at 00:17:52