Note
Access to this page requires authorization. You can try signing in or changing directories.
Access to this page requires authorization. You can try changing directories.
In this tutorial, you add a response for one of the Corporate Sustainability Reporting Directive (CSRD) requirements, E1-6-44. This requirement is for disclosing Scope 1, Scope 2, and Scope 3 emissions, along with the gross total. Responses are framed with eXtensible Business Reporting Language (XBRL) terms: concepts, facts, dimensions, evidences. You can learn more about these terms in Create concepts.
This tutorial shows you how to:
Prerequisite
- Power Apps environment with external reporting in Sustainability Manager installed. For more information about deploying, go to Deploy external reporting in Sustainability Manager.
Add concepts for CSRD requirement E1-6-44
Concepts capture semantic information and characteristics of the data, such as data type.
On the left navigation, select Concepts.
Select New.
Name the concept GrossScope1Emissions and select Numeric under Data type.
Select Save or Save & Close.
Similarly, add three more concepts with the Numeric data type:
- GrossScope2Emissions
- GrossScope3Emissions
- TotalGHGEmissions
Add facts for CSRD requirement E1-6-44
Facts are the actual data points or values you report for each concept.
On the left navigation, select Facts.
Select New.
Name the fact Scope1CO2e, and then select the concept GrossScope1Emissions that you created in the previous task from the Concept dropdown.
Leave the Fact status as Draft and select 2024 from the Period dropdown.
For Precision, enter 1. Set Numeric value as 100 with unit mtCO2e. You can leave the Approval policy empty for now and update it later when you look at approvals.
Select Save & Close.
Similarly, create three more facts with the values in this table by repeating steps 2 through 6.
Name Concept Fact status Period Precision Numeric value Unit Scope2CO2e GrossScope2Emissions Draft 2024 1 250 mtCO2e Scope3CO2e GrossScope3Emissions Draft 2024 1 350 mtCO2e TotalGHGCO2e TotalGHGEmissions Draft 2024 1 700 mtCO2e
Link concepts to the CSRD requirement E1-6-44
After you create the concepts and facts to respond to E1-6-44, link them to the requirement E1-6-44. Start with concepts.
Go to the assessment CSRD assessment 2024 that you created earlier, and select the Requirements tab.
Go to the requirement E1-6-44 under the section ESRS E1 Climate Change.
Select the ellipses beside E1-6-44, and then select Link Concept.
Select GrossScope1Emissions from the Concept Id dropdown.
Select Save & close.
Link the other three concepts:
- GrossScope2Emissions
- GrossScope3Emissions
- TotalGHGEmissions
You should see all four concepts linked to E1-6-44.
Link facts to the CSRD requirement E1-6-44
In this task, you link the facts to the requirement E1-6-44.
Go to the assessment CSRD assessment 2024 that you created earlier, and select the Requirements tab.
Go to the requirement E1-6-44 under the ESRS E1 Climate Change section, where the concepts you created now appear.
Select the link fact icon next to the concept GrossScope1Emissions.
Select Scope1CO2e from the Fact dropdown. You can leave the Fact type as Primary.
Select Save & close.
Similarly, link the other three facts:
Fact Link to concept Scope2CO2e GrossScope2Emissions Scope3CO2e GrossScope3Emissions TotalGHGCO2e TotalGHGEmissions You should now have all the concepts and facts linked to the requirement E1-6-44.
Extra practice: Add another response
For extra practice, add a response for CSRD ESRS S1 Own workforce requirement S1-13_03 with dimensions and evidence.
Create a concept called Average no. of training hours by gender.
Add a dimension called Gender by going to Dimensions in the left navigation.
Select New dimension, name it Gender, and then select Save & close.
Open the Gender dimension you created, select Related, and then select Dimension Members.
Select New dimension member, enter Female in the Name field, and then select Save & close.
Similarly, add other dimension members for Gender, such as Male or Other.
Add a new fact called No. of training hours by female employees tied to the concept Average no. of training hours by gender.
Add dimension member Female by selecting New dimension link under Dimensions.
Enter the Gender-Female in the Name field, select Female under Dimension Member, and then select Save & close.
Add evidence by selecting New evidence under Evidence documents. You need to upload the files before adding them as evidence by going to Files in the left navigation.
Similarly, add other facts like No. of training hours by male employees and No. of training hours by other employees.
Link the concept Average no. of training hours by gender to the S1-13-01 requirement under ESRS S1 Own workforce.
Link the facts No. of training hours by Female employees, No. of training hours by male employees, and No. of training hours by other employees to the concept Average no. of training hours by gender.