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.
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) |
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| 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 Data Architecture
5.0 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
6.0 Non-functional Descriptions
6.1 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.
6.2 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.
6.3 Security
User authentication, user authorization, and access privileges ensure the security of data, processes, and company information. Only authorized users can view or edit data in Google Sheets (Templates), Jira, Dashboard, Google Cloud Platform (GCP) where access control is independently managed for each platform.
6.4 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.
6.5 Reliability
Reliability is essential for consistent operation, and the system is designed to function without interruptions under standard conditions. In cases of refresh delays or failures we can have some alerts but normally is managed by ticket.
6.6 Scalability
The solution is built to be scalable, able to accommodate growth in users, KPIs, templates and data volume.
6.7 Compatibility
Compatibility with other systems is ensured through seamless integration with external data sources and applications.
6.8 Availability - EDITTTTT
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).
6.9 Refresh of the Data
Frequency, data, and time of the data refresh in the data product.