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Glossary

CSRD

The CSRD is Directive (EU) 2022/2464 on corporate sustainability reporting, which requires the companies within its scope to publish information on impacts, risks and opportunities.

Reviewed on

Directive (EU) 2026/470 (Omnibus I), published on 26 February 2026, limits the obligation to companies with more than 1,000 employees on average and more than EUR 450 million in net turnover. Reporting companies may ask their suppliers for data to cover their Scope 3, with protections for suppliers of up to 1,000 employees.

Official sources: Directiva (UE) 2026/470, que modifica la 2022/2464 / Directive (EU) 2026/470, amending 2022/2464 (opens in a new tab)

  • ESRS E1

    ESRS E1 is the European climate change reporting standard within the CSRD’s ESRS, which includes the disclosure of Scope 1, 2 and 3 emissions.

  • Scope 1, 2 and 3

    They are the three GHG Protocol categories used to classify an organisation’s emissions: Scope 1 is direct emissions, Scope 2 is purchased energy, and Scope 3 is every other emission in the value chain.

  • Scope 3 for purchases

    Measure purchased-goods Scope 3 (Categories 1 and 2) with physical factors. Xain Insight needs only the ERP spreadsheet: less than 10 minutes.

Tell us what you want to measure

One product, a catalogue or your purchases. We reply with the next steps.

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