CSRD mapping¶
Which methodology output maps to which ESRS disclosure datapoint, with worked examples for the dual-method climate disclosure (E1-6), water consumption (E3-1), and resource use (E5-1), plus the structure of the evidence pack and an ISAE 3000 walkthrough.
What this section is for¶
CSRD (Corporate Sustainability Reporting Directive) Wave-1 reporters under active assurance review need a defensible audit trail for their AI-related scope-3 disclosure. This section is the bridge between the methodology output (the per-query receipt) and the ESRS-shaped disclosure your auditor expects.
What we map¶
| Methodology output | Maps to | Page |
|---|---|---|
co2e per receipt + quarterly aggregates |
ESRS E1-6 (climate, dual-method) | E1-6 dual-method |
water per receipt + quarterly aggregates |
ESRS E3-1 (water consumption) | E3-1 water |
| Embodied amortisation share | ESRS E5-1 (resource use, circular economy) | E5-1 resource use |
| Annual aggregates with calculation lineage | ISAE 3000 evidence | Evidence pack, ISAE 3000 walkthrough |
Wave-1 vs. Wave-2 context¶
Following Omnibus I (Directive (EU) 2026/470, in force 18-19 March 2026), CSRD scope was raised to >1,000 employees + €450M turnover, narrowing in-scope companies from approximately 50,000 to approximately 5,000. Wave 1 continues under current ESRS plus July 2025 quick-fix reliefs. Newly-in-scope companies report FY2027 first.
The simplified ESRS — 61% datapoint reduction, all voluntary disclosures removed — are due mid-2026 in a delegated act adopted within six months of 18 March 2026. The mapping in this section reflects the simplified ESRS where they have been published; Wave-1 reporters using the original ESRS should consult the full ESRS text for additional datapoints.
How to use this section¶
- Start at the disclosure your auditor is reviewing (E1-6, E3-1, or E5-1)
- Read the corresponding mapping page
- Pull the relevant aggregate from your account dashboard
- Cross-reference with the evidence pack format
- If under ISAE 3000 review, walk through the ISAE 3000 walkthrough with your assurance partner
What this section does not cover¶
- ESRS E1-1 through E1-5 (transition plan, policies, climate-related opportunities/risks). These are entity-level disclosures that we cannot pre-populate; we provide the AI-component scope-3 inputs only.
- ESRS E2 (pollution) — not applicable to inference workloads
- ESRS E4 (biodiversity) — not directly applicable; locality-of-impact contributions to biodiversity are tracked separately under our Articles § 11(g)
- ESRS S and G — social and governance disclosures are not in scope here
Acronyms¶
- CSRD — Corporate Sustainability Reporting Directive
- ESRS — European Sustainability Reporting Standards
- ISAE 3000 — International Standard on Assurance Engagements, Other than Audits
- EFRAG — European Financial Reporting Advisory Group (publishes ESRS)
- AWARE-100 — water-stress weighting framework used in our water disclosure
- CML-IA ADP — abiotic resource depletion potential (resource indicator)