What counts as material under the ESRS depends on the sector you operate in. Browse consultants by the industries they have reported in.
Software and hardware companies report on data centre energy, e-waste and a value chain dominated by purchased cloud and manufactured devices.
Banks, insurers and asset managers face a value chain made of their own balance sheet: financed and insurance-associated emissions dwarf everything else.
Waste, water and remediation businesses report on the impacts they exist to manage, which makes their own operational data unusually load-bearing.
Manufacturers report across energy-intensive processes, material inputs and a supplier base that is often several tiers deep.
Consumer businesses carry most of their impact upstream, in agriculture, textiles and packaging, and downstream in what customers do with the product.
Pharmaceutical and life sciences companies combine an outsourced manufacturing base with product impacts that reach patients directly.
Chemical producers sit at the front of many other sectors' value chains, and their disclosures are read by every downstream customer.
Universities, schools and research institutes report mostly on people and estates, often voluntarily or under national rules rather than the CSRD itself.
Property companies report on building energy they often do not control and on embodied carbon decided years before a tenant moves in.
Transport and logistics operators report on fuel they burn and on a great deal more that subcontracted carriers burn on their behalf.
Construction firms report project by project, on embodied carbon, site waste and a workforce largely employed by someone else.
Public bodies, charities and social enterprises report to funders and citizens, usually adapting the ESRS rather than being caught by them.
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