CSRD in Europe is all about providing information on twelve topics. Some of them are not required because it's not in to the scope of your business. (But most of them will be required!)

At this moment, the chart of sustainability accounts deliver results for the ESRS E2 - pollution. What's also very important (for the CSRD) is to reduce your polution, in other words: what wil you do to not polute to much CO2 next year. For this you can analyse your sustainability entries which cause a high CO2.

I think creating a report of your current pollution is very interesting, but it would be interesting if you could create the same report for your goals for reducing your pollution amount. This report can you involve in to your complete company sustainability report. + Add your entries which you will focus on next year and your polution-part in the report is complete.

Some more entries to track (probably in the next waves):

• Amount of water consumption
• Amount of plastic consumption bases on trash