Transparabl

CSRD, Omnibus & Why Emissions Data Is Now Business-Critical

Sustainability reporting is no longer optional. And it is no longer limited to large corporations.

What the rules actually require

CSRD is in force. The Omnibus adjustments simplified the rollout — they did not remove the obligations.

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CSRD: Mandatory for Large Companies

Companies with 1,000+ employees must comply with the full Corporate Sustainability Reporting Directive. This is not voluntary.

  • Report Scope 1, 2, and 3 emissions
  • Disclose material sustainability risks
  • Follow ESRS (European Sustainability Reporting Standards)
  • Maintain audit-ready documentation
  • Establish governance and approval workflows
This is mandatory — non-compliance carries penalties
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Omnibus Adjustments: Simplified, Not Removed

The EU Omnibus package streamlined timelines and thresholds. It did not eliminate the core data requirements.

What was NOT removed:

  • Scope 3 value chain reporting
  • Data verification requirements
  • Governance and internal control obligations
  • Climate transition disclosures

Large companies must still collect emissions data from their suppliers.

Under 1,000 employees? You are still affected.

If you sell to CSRD-subject companies, you will need to provide emissions data.

Your large customers and partners are required to report Scope 3 — which includes your emissions. They will ask for them. Not having them is no longer an option if you want to stay on their supplier list.

Without emissions data, you risk:

  • Compliance risk for your customer (they bear the liability)
  • Exclusion from procurement processes
  • Loss of competitiveness in tenders
  • Risk of losing existing contracts

Tenders and industry-specific requirements

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Tenders: Climate Reporting Is Already a Requirement

Industries already affected:

  • Construction & Property
  • Transport & Logistics
  • Waste management
  • Industrial supply chains
  • Hospitality & Facilities

Tenders increasingly require:

  • CO₂ documentation per project or delivery
  • Emissions per unit of service
  • Environmental management systems
  • Verified reduction targets
  • Auditable emissions reporting
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Industry-Specific Climate Requirements

Construction

Project-level carbon documentation, embodied material emissions

Property

Energy intensity metrics, portfolio-level emissions reporting

Transport

Fleet emissions tracking, fuel efficiency by route

Manufacturing

Product carbon footprint, lifecycle data

Hospitality

Energy per guest-night, operational intensity metrics

The ripple effect beyond regulation

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Banks, Investors & Insurance

Financial institutions are integrating climate risk into every credit and investment decision. SFDR and Basel climate risk guidance are already in effect.

  • Banks require climate risk disclosure and transition plans
  • Green loan eligibility tied to emissions intensity data
  • Insurance pricing adjusting based on energy performance
  • Investors require emissions benchmarks for ESG fund inclusion
  • Climate exposure disclosure required for listed companies
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The Supply Chain Effect

Scope 3 emissions — those outside a company's own operations — typically represent 60–90% of a large company's total footprint. That means your data matters to them commercially.

  • Scope 3 covers purchased goods and services
  • Includes upstream transport and logistics
  • Employee travel and business activities
  • Downstream use of sold products
  • Your emissions data is strategically important to customers
If you are in a supply chain, your carbon data is now a commercial asset.

This Is Not About "Being Green"

Emissions compliance is now a commercial and financial imperative. It determines whether your business can compete.

Contract eligibility
Tender competitiveness
Supplier status
Revenue protection
Access to financing
Risk management

What companies actually need

Moving from awareness to operational readiness requires specific capabilities — not just intent.

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Scope 1 & 2 Tracking

Ongoing, structured measurement of direct and energy-related emissions.

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Structured Scope 3 Data

Supplier-level value chain emissions, collected and maintained systematically.

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Audit Logs

Every data point timestamped, attributed, and version-controlled for verification.

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Proof Documentation

Invoices, meter readings, and evidence attached to each emissions entry.

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Tender-Ready Reporting

Climate documentation exportable in procurement-compatible formats on demand.

Governance Workflows

Approval chains, reviewer access, and sign-off processes for data integrity.

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Cost Optimization

Connecting emissions data to energy and fuel costs to identify savings opportunities.

Built for every position in the compliance chain

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Supply chain compliance

Under 1,000 employees

You need emissions data to keep existing customers and win new business. Transparabl gives you Scope 1, 2, and structured Scope 3 — with tender-ready exports — without needing a sustainability team.

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Direct CSRD obligation

Over 1,000 employees

You are subject to CSRD directly. Transparabl covers your full reporting obligations: multi-entity consolidation, ESRS-aligned disclosures, audit logs, approval workflows, and CSRD module support.

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Cost + compliance

Operational companies

You have real energy and fuel costs to manage. Transparabl connects your emissions tracking to cost data — turning compliance into a cost reduction tool, not just a reporting exercise.

Ready to turn compliance into a competitive advantage?

Book a 30-minute discovery call. We will assess your current reporting exposure and show you exactly what Transparabl can do for your business.