Position Green

🇪🇺 Under the original ESRS, impacts were scored on a gross basis, with no credit for mitigation. The Revised ESRS allows net scoring, but there’s a catch. Mitigation only counts if it’s implemented, effective and evidenced. Here’s what you need to know.⬇️

🇪🇺 The Revised ESRS is now published in the EU’s Official Journal, bringing 61% fewer mandatory datapoints, less detailed reporting and less dense text to work through. It applies from FY2027, with the option to start early for FY2026. Here’s what’s actually changed and what it means for your reporting.⬇️

🇪🇺 The Revised ESRS keeps the DMA but changes how you carry it out. You no longer need to score every possible IRO, though your judgement still needs to be well documented. Here’s what you need to keep in mind.⬇️

🇪🇺 The Revised ESRS introduces two reliefs, one for undue cost or effort and one for lack of skills, capabilities or resources. They add flexibility, but they’re not a shortcut. With no clear line between legitimate use and failing fair presentation, you’ll need to justify every relief you use. Here’s how to approach it.⬇️

Is a report all you get from your carbon data?🌿 Next-Gen Carbon Management gives you suggestions on how to slash emissions and costs based on your company context. So you can take concrete action and discover the ROI potential of decarbonizing.

What if your invoices could build your emissions baseline automatically?🌿 Next-Gen Carbon Management extracts activity data from invoices and matches it with emission factors, so you get a trusted baseline faster. Without the manual work.