STAY COMPLIANT and Lead
on Sustainability with CSRD-ALIGNED Scope 1, 2, and 3 REPORTING

WHAT IS CSRD?

CSRD stands for Corporate Sustainability Reporting Directive and is the European Commission's directive for sustainability reporting. From 2025, it will be mandatory for many companies to report their climate impact in accordance with this directive.

WHO IS AFFECTED BY CSRD?

CSRD affects companies within the EU or trading with the EU. Implementation of the CSRD will begin in 2025 and apply to fiscal year 2024, with full rollout by 2028 for fiscal year 2027. Companies that must comply with these reporting standards include large listed EU-based companies, large private EU companies, listed SMEs. and non-EU companies with a listed subsidiary, or a branch in the EU.

WHAT DO YOU HAVE TO DO?

Companies covered by CSRD must comply with mandatory standards for sustainability reporting, called ESRS (European Sustainability Reporting Standards). They cover environmental, social and corporate governance topics. ESRS E1, the Climate Change standard, is of  central focus within the CSRD as it pertains to all F&B businesses. Within ESRS E1, companies are mandated to report on their Scope 1, 2, and 3 emissions.

Scope 1, 2, and 3
Emissions Under CSRD

The Corporate Sustainability Reporting Directive (CSRD) requires food businesses to disclose their climate impact across all three emission scopes. For restaurants, caterers, and hotels, that means going beyond in-house energy use and capturing emissions across the entire value chain.

Scope 1: Direct emissions: Fuel burned on site, company vehicles, refrigerant leakage.
Scope 2: Purchased energy: Electricity, heating, cooling used in your kitchens, restaurants, and hotels.
Scope 3: Value chain emissions: The largest share of your footprint, from agricultural production and supplier logistics to packaging, waste, and outsourced services.

In foodservice, Scope 3 often represents 80–90% of total emissions. Omitting it means reporting an incomplete picture, and failing to meet CSRD requirements.

How Klimato Makes CSRD Scope Reporting Simple

Klimato’s reporting tools are built for the food industry, making Scope 1–3 reporting accurate, automated, and CSRD-ready.

Automatic Scope allocation: We categorize emissions into Scope 1, 2, and 3 directly from your procurement and sales data.

Ingredient-level Scope 3 insights: Identify high-impact items like meat, dairy, or imported products.

Supplier & menu comparisons: See how changes affect your Scope 3 footprint.

Exportable reports: Generate CSRD-compliant reports in formats ready for auditors, clients, or stakeholders.