The Corporate Sustainability Reporting Directive (CSRD) is an EU regulation requiring companies to disclose detailed information about their environmental, social, and governance (ESG) impacts. It expands reporting obligations to include all large companies and listed SMEs, as well as non-EU companies with significant EU revenues.
The purpose is to provide stakeholders (investors, customers, regulators) with clear, reliable, and comparable sustainability data and to integrate sustainability into business decision-making.
Under the CSRD, companies must report in line with the European Sustainability Reporting Standards (ESRS). These standards aim to improve transparency and consistency in sustainability reporting, supporting the EU's climate and social goals.
Describe the key User profiles that exist for the application.
- Data Producer
- Data Approver
Assignment for each KPI's Data Producer and Data Approver is found in DTT Gap Assessment Sheet
VERSION | DATE | MODIFIED BY | DESCRIPTION |
0.01 | dd.mm.yyyy | Fagr Nasser | Initial draft |
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2.0 Business Process
Capture the business process that the application supports . This can be describe through a process diagram or a business capability model.
2.1 KPIs References
Refer to the file: DTT Gap Assessment ESRS analysis Reporting Standard design
For further details, access the Commission Delegated Regulation (EU) supplementing Directive 2013/34/EU of the European Parliament and of the Council regarding sustainability reporting standards. (link?)
3.0 ESRS Reports Overview
Data Collection Templates (Manual)
| ESRS Code | Description | Link | Latest update in production (DD/MM/YYYY) |
|---|---|---|---|
| E1 | Climate Change | CSRD | E1 Climate Change |
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E2 | Pollution | CSRD | E2 Pollution |
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E3 | Water and Marine Resources | CSRD | E3 Water and Marine Resources |
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| E4 | Biodiversity and Ecosystems | CSRD | E4 Biodiversity and Ecosystems |
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| E5 | Resource Use and Circular Economy | CSRD | E5 Resource Use and Circular Economy |
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| G1 | Business Conduct | CSRD | G1 Business Conduct |
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| S1 | Own Workforce | CSRD | S1 Own Workforce |
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4.0 Business Objects
This section should contain a table with the business objects used in the reports with links to the business object definition in LeanIX. The purpose is to ensure that all DA&AI Products adhere to a centrally maintained list of business objects and definitions to allow us to achieve our digital ambitions. For any questions about business objects and LeanIX, contact Data Governance or the Enterprise Information Architect.
| Data Domain | Business Object (in LeanIX) | Business Object Definition (only use when the object is not yet in LeanIX) |
|---|---|---|
| ex: Marketing & Sales | ex: Customer | |
5.0 Data Architecture
6.0 Data Visualization
The purpose of this part is to describe the physical components that supports the functionalities of the product. From that point of view, this part should capture and visualizes the physical components of the data products such as backend, front end, data providers, libraries for ML models, etc.
Deep dive into power bi
Someone with access
7.0 Non-functional Descriptions
7.1 Usability
The solution prioritizes usability to ensure that users can easily navigate and interact with the CSRD reporting system, making it intuitive to learn and use effectively. Key functionalities, such as filtering ESG data, exporting reports, and accessing compliance dashboards, are designed for simplicity and ease of recall. The system is integrated with Google Cloud Platform (GCP) to ensure centralized data storage and seamless access for reporting and analysis.
7.2 Regulatory Compliance
The CSRD reporting solution complies with EU regulatory standards, including CSRD, ESRS, and GDPR, to ensure the secure handling of sustainability data. Access is strictly granted to authorized users only, maintaining data confidentiality and integrity while meeting compliance requirements.
7.3 Security - ????
Security refers to essential aspects that assure a solution and its components will be protected against unauthorized access or malware attacks. Important considerations related to security aspects of a system are User authentication, User authorization or User access privileges, data theft, malware attacks, data encryption, and maintaining audit trails, e.g., only Users with administrator access shall be able to create new accounts and assign data access privileges to the new accounts e.g.,
- All data will be encrypted in the dashboard
- Only authorised Users / Administrative Users will be able to access data.
- Maintenance data will be split between either SCO or ECO, and Users will only have authority to one Entity data.
7.4 Performance
The CSRD reporting solution is designed for high performance, ensuring swift response times during user interactions. Background processes, such as data ingestion, validation, and report generation, are optimized to run seamlessly with minimal impact on the user experience. The system infrastructure is configured to handle the current and growing user base efficiently, providing fast and reliable access to sustainability data even during peak usage.
7.5 Reliability - No?
Reliability is the ability of a solution or its component to perform its required functions without failure under predefined conditions for a specified time / period. Reliability can possibly be specified in terms of average time system runs before failure occurs, percentage of operations completed successfully within a time / period, maximum acceptable failure probability, or number of failures within a period. Reliability aspects are in reference to (but not limited to) evaluation of the system to be considered as reliable, classification of reliability defining failures vs. regular failures, and the impact of failure on business operations. The Maintenance Dashboard will display data from the previous refresh of data.
7.6 Scalability - No?
Scalability refers to the degree to which a solution can evolve to handle increased amounts of work. The increased amount of work could be in terms of the user base, transactions, data, network traffic, or other factors e.g., the system should be able to handle an additional load of a maximum of 5,000 Users every month for the next 6 months without any noticeable performance impacts.
7.7 Compatibility - No?
Interoperability is the degree to which the solution is compatible with other components. It is a measure of how effectively the system interoperates with other software systems and how easily it integrates with external hardware devices.
Interoperability aspects to be discussed during elicitation are in reference to (but not limited to) software systems to be interfaced with along with data / messages to be exchanged and any standard data formats, hardware components to be integrated with, and any standard communication protocols to be followed e.g., Order Management system will push the order file into a secured file transfer protocol server from where it will be loaded into the system through a daily job. To guarantee between Google Cloud platform and SAP BW Queries e.g., BW_QRY_MVPMOR01_0002, Solvay has introduced a new tool called Xtract (Xtract).
7.8 Availability - No?
Availability is the degree to which the solution is operable and accessible when required. It is a measure of time during which the system is fully operational e.g., available for use and sometimes included as a Service Level Agreement (SLA) considering its criticality to the business, e.g., the system shall be at least 99% available on weekdays between 09:00 to 18:30 Central European Time (CET).
7.9 Refresh of the Data - Yes??
Frequency, data, and time of the data refresh in the data product.