What is the difference between CSRD and ESRS?

The CSRD is the directive: it states who must disclose sustainability information and in what framework. The ESRS are the standards specifying the expected content, indicator by indicator. You comply with the CSRD by reporting in line with the ESRS.

Which ESRS standards matter most to IT?

The climate standard ESRS E1 first, because it covers greenhouse gas emissions and reduction targets. Standards on resource use and the circular economy also apply directly to IT hardware and its end of life.

Do cloud emissions have to be reported?

Cloud services bought from a provider are indirect value-chain emissions, so scope 3 under the GHG Protocol. Provider-published data varies widely in boundary and method: document the source you used.

Is a spreadsheet enough to prepare this data?

For a first exercise, often yes. The problem appears in year two: the data must be comparable, traceable and refreshable. That is what automated collection with retained history solves.

Where can I find the official texts?

The ESRS standards and their implementation guidance are published by EFRAG; the directive and its revisions by the European Union. For Switzerland, non-financial reporting obligations are set out in art. 964a ff. of the Code of Obligations.

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CSRD & ESRS

CSRD and IT: which data your IT department must provide

The CSRD relies on the ESRS standards to frame sustainability reporting. Part of the required data can only come from IT: hardware inventory, cloud, IT procurement, end-of-life of equipment.

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What is the CSRD, and what are the ESRS for?

The CSRD (Corporate Sustainability Reporting Directive) is the European directive governing how companies disclose sustainability information. It relies on the ESRS (European Sustainability Reporting Standards), developed by EFRAG, which define the expected content topic by topic.

The ESRS are structured into cross-cutting and topical standards. The climate standard ESRS E1 requires, among other things, disclosure of gross scope 1, 2 and 3 greenhouse gas emissions, together with the related targets and reduction actions.

The exact scope and timeline of the CSRD have been revised several times at European level. Always check your own situation against the official publications of the European Commission and EFRAG before setting your plan.

Is a Swiss company concerned?

The CSRD is European Union law. A Swiss company can still be affected indirectly: because it belongs to a group in scope, because it has EU subsidiaries, or because its customers request data to feed their own reporting.

In parallel, Switzerland has its own non-financial reporting obligations (art. 964a ff. of the Code of Obligations), covering environmental objectives and related risks.

What IT must actually produce

Sustainability reporting does not ask IT for a report: it asks for sourced data, comparable year over year, and auditable. That is a change in nature. A spreadsheet rebuilt every year does not meet it.

In practice, four data families come back: hardware inventory and its age, energy consumption of devices and server rooms, IT purchases and cloud services, and end-of-life handling of equipment (reuse, recycling, destruction).

How to prepare the IT data behind your reporting

The goal is not to measure everything at once, but to build a reliable, repeatable baseline and refine it each year.

1. Set the boundary
Which entities, sites, devices and cloud services are in scope. Write down what is excluded and why: an auditor will ask.
2. Identify the sources
Inventory, MDM, ITSM tools, purchase invoices, cloud portals, end-of-life providers. Every data point needs a named source and an update frequency.
3. Calculate against a recognised framework
The GHG Protocol remains the reference framework for carbon accounting. Document the emission factors used and their vintage.
4. Make the exercise repeatable
Automate the import and keep the history. Without comparable history, neither targets nor progress can be demonstrated.

MIKUJY modules relevant to CSRD reporting

The platform covers the full chain, from collecting IT data to producing the reporting inputs.

Measure

Measure the footprint and costs of your IT estate, with automated import of your inventory data.

Deploy

Turn the action plan into concrete actions, assigned to the right departments and tracked over time.

Anticipate

Simulate scenarios to assess the effect of a decision on footprint and costs before committing to it.

Report

Produce the data required for your environmental reporting and sustainability commitments.

The Sustainable IT label as external proof

Reporting gains credibility when it rests on an approach verified by a third party. The label anchors your strategy through external audits and ensures you work on the most relevant actions. MIKUJY supports you step by step towards it.

Learn more about the label

Frequently asked questions about CSRD and IT

What is the difference between CSRD and ESRS?: The CSRD is the directive: it states who must disclose sustainability information and in what framework. The ESRS are the standards specifying the expected content, indicator by indicator. You comply with the CSRD by reporting in line with the ESRS.
Which ESRS standards matter most to IT?: The climate standard ESRS E1 first, because it covers greenhouse gas emissions and reduction targets. Standards on resource use and the circular economy also apply directly to IT hardware and its end of life.
Do cloud emissions have to be reported?: Cloud services bought from a provider are indirect value-chain emissions, so scope 3 under the GHG Protocol. Provider-published data varies widely in boundary and method: document the source you used.
Is a spreadsheet enough to prepare this data?: For a first exercise, often yes. The problem appears in year two: the data must be comparable, traceable and refreshable. That is what automated collection with retained history solves.
Where can I find the official texts?: The ESRS standards and their implementation guidance are published by EFRAG; the directive and its revisions by the European Union. For Switzerland, non-financial reporting obligations are set out in art. 964a ff. of the Code of Obligations.

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