ESRS indicators in climate reporting

What are ESRS Indicators?

European Sustainability Reporting Standards (ESRS) contain a list of specific metrics that companies should use to monitor their sustainability efforts. This standard is required for those who need to report in accordance with the EU’s Corporate Sustainability Reporting Directive (CSRD), but it is relevant for most companies. These indicators help your company measure and document how you impact the environment, society, and governance (ESG).

To determine which ESRS indicators are relevant for your company, you (or your parent company) can start by conducting a double materiality analysis. In this analysis, you assess two areas:

Impact – How the company impacts the environment and society.
Financial Risk – How sustainability issues affect the company’s finances and operations.

Once the materiality analysis is completed, you choose the indicators that are most important for the company to monitor.

The complexity of this analysis depends on how complex your company’s operations and value chain are. For some, it might be enough to select key topics and then find relevant metrics, while others may need to delve deeper into all topics before determining what’s essential to monitor over time.

What Can You Use ESRS Indicators For?

ESRS indicators provide insights into how your company is performing in terms of sustainability and help you to:

✅ Comply with Legal Requirements – Ensure the company meets CSRD requirements and delivers reporting in accordance with regulations.
✅ Measure Development Over Time – See how efforts to reduce climate footprints or improve social conditions actually yield results.
✅ Reduce Risk – Identify potential sustainability risks that could impact the company’s finances or reputation.
✅ Communicate with Stakeholders – Provide investors, customers, and employees with a transparent and credible overview of sustainability work.

In short, ESRS indicators give you control over sustainability reporting and help you make informed decisions for more responsible and forward-thinking operations.

Available ESRS Indicators in Climate Reporting

To assist companies in reporting on climate in accordance with CSRD, we have made the energy and energy type indicators (ESRS E1-5: 1-17) available in our climate reporting tool. These indicators are specifically developed to measure and monitor the company’s energy use and to measure reductions in consumption and emissions from energy over time. They provide a structured way to track progress and ensure that climate measures have a lasting impact.

Here is an overview of the available ESRS E1-5 indicators related to energy and energy types:

✅ E1-5_01: Total energy consumption (MWh)
✅ E1-5_02: Fossil energy consumption (MWh)
✅ E1-5_03: Nuclear energy consumption (MWh)
✅ E1-5_04: Fossil energy consumption (%)
✅ E1-5_05: Renewable energy consumption (MWh)
✅ E1-5_06: Purchased renewable fuels (MWh)
✅ E1-5_07: Purchased renewable energy (electricity, etc.) (MWh)
✅ E1-5_08: Self-generated non-fuel renewable energy (MWh)
✅ E1-5_09: Renewable energy consumption (%)
✅ E1-5_10: Coal and coal products (MWh)
✅ E1-5_11: Crude oil and petroleum products (MWh)
✅ E1-5_12: Natural gas (MWh)
✅ E1-5_13: Other fossil fuels (MWh)
✅ E1-5_14: Purchased fossil energy (electricity, etc.) (MWh)
✅ E1-5_15: Nuclear energy consumption (%)
✅ E1-5_16: Nuclear energy consumption (%)
✅ E1-5_17: Non-renewable energy production (MWh)

These indicators are defined by the EU to be measured and reported in MWh or %. The climate reporting tool has made the indicators available based on both estimated values from where energy consumption is recorded in accounts and with the ability to overwrite and adjust with actual consumption (kWh), thus fulfilling the requirement for reporting energy consumption in CSRD.

These indicators provide a comprehensive picture of the company’s energy consumption and a quick overview of changes compared to the previous year.

Here is a link to the ESRS standard, for those who wish to delve deeper into the various indicators.

More ESRS Indicators in Climate Reporting

Throughout 2025, new indicators will be released, allowing us to cover all indicators that help you measure the ‘E’ in ESRS. In addition, we will release a selection of ‘S’ and ‘G’ indicators, relevant to most companies. Indicators for climate emissions Scope 1, 2, and 3 are already planned and expected to be delivered during Q2 2025.

By following these indicators over time, companies can ensure that their climate strategy has a real effect.

Do you need to understand how to use these indicators in practice?
Feel free to contact us – we’ll help you get started! 😊