En industria, la CSRD no es “hacer un informe”.
Es poner el reporting al nivel del financiero: datos estandarizados, comparables y listos para revisión.
Dcycle centraliza tu información ESG entre plantas, compras y operaciones para que puedas ejecutar doble materialidad, cubrir ESRS, controlar alcance 1, 2 y 3, y preparar un reporting defendible, sin ahogarte en hojas de cálculo.
Integra fuentes de datos típicas de manufactura: energía, EHS, compras, RRHH, logística y producción. Centraliza y elimina duplicados.
Define perímetros, metodologías, factores y validaciones. Crea controles internos: aprobaciones, versiones y reconciliaciones clave.
Genera outputs CSRD y ESRS con trazabilidad y evidencias. Deja el dato listo para revisión y para responder a clientes y bancos aunque no te aplique por umbral.
Menos tiempo para reporter
Más cobertura de datos
Ahorros operativos
Centraliza datos de planta y cadena de valor. Define responsables.
Documenta metodología. Deja evidencias listas para revisión.
Fuente y versión controladas
Propietario, cadencia y validación
Facturas, logs, mediciones, anexos
Evidencias adjuntas por KPI, metodología documentada y coherencia entre energía, producción y emisiones.
The Corporate Sustainability Reporting Directive transforms how industrial companies report their environmental and social impact. Here's what you need to know to comply.
Not just "headquarters".
CSRD requires reporting at the company or group level (same perimeter as financial reporting).
In manufacturing, this translates to production centers: plants, warehouses, workshops, laboratories, logistics centers.
Also includes subcontracted operations over which you have operational control.
Requires disaggregating operations.
The standard doesn't mandate "one table per plant" in all cases.
However, in industry it's usually necessary because key impacts and metrics (energy, emissions, water, waste, incidents, permits) vary by facility.
This is what supports an auditable statement.
What this means in practice:
CSRD requires reporting with ESRS.
ESRS starts with double materiality:
Impact materiality
How your activity impacts people and the environment.
Financial materiality
How ESG risks and opportunities affect your P&L, balance sheet, cash flow and cost of capital.
Important: The assessment considers the entire value chain, not just your own operations.
Typical material topics in manufacturing:
Although CSRD is "reporting," in industry it becomes an operational data system.
Here's what you'll need to track:
Energy
Consumption by vector: electricity, gas, fuel, steam
Self-consumption and PPA
Guarantees of origin and intensity per unit produced
Emissions
Scope 1: combustion, processes, refrigerant leaks
Scope 2: market-based and location-based
Scope 3: raw materials, transport, waste, travel, use and end-of-life
Water
Intake by source and consumption
Water stress assessment
Discharges and quality
Waste & Circularity
Hazardous vs. non-hazardous
Recovery and disposal methods
Traceability by waste manager
Key point: Numbers aren't enough.
ESRS pushes you to link policies, actions, resources, metrics and objectives.
You must also explain methodology and document any changes.
CSRD, via ESRS, requires material information from both directions:
Upstream (suppliers) and downstream (customers, end-of-life).
Upstream
Extraction and processing of raw materials.
Tier 1 suppliers and, if material, beyond.
Includes chemicals, minerals, critical components.
Downstream
Distribution and product use.
Maintenance and consumables.
End-of-life and recycling.
In manufacturing this usually translates to:
ESRS 2 applies to all companies.
It requires describing governance, processes, controls and procedures to manage sustainability topics.
What they expect to see in a manufacturer:
CSRD requires the sustainability statement to be subject to assurance.
This must be done by an auditor or authorized provider.
At EU level, a limited assurance framework is envisioned.
The Commission must adopt standards by October 1, 2026.
Practical implication:
CSRD seeks comparable and accessible information.
"Digital reporting" is moving toward XHTML + XBRL/iXBRL tagging.
This will apply when the taxonomy and ESEF framework are adopted.
Specific mandatory requirements depend on applicable acts.
The direction is clear: structured, machine-readable, comparable data.
This enables stakeholders to analyze and compare sustainability performance across companies.
Sí, en la práctica muchas empresas industriales tienen que responder igual. Clientes y bancos piden datos de cadena de valor, huella y controles.
Puedes no publicar, pero vas a tener que demostrar.
Depende de tu doble materialidad, pero en industria suelen aparecer con frecuencia E1 (clima), E2 (contaminación y sustancias), E5 (circularidad), S1 (seguridad y condiciones laborales), S2 (cadena de valor) y G1 (conducta y controles).
Se estructura como proceso: inventario de IROs por planta y proceso, criterios de evaluación, umbrales, evidencias y decisiones registradas.
Así puedes defender el por qué ante revisión y repetirlo cada año sin reinventarlo.
Lo mínimo viable suele estar ya en tu organización: facturas y contadores de energía, datos EHS, compras y proveedores, RRHH y PRL, y registros de residuos y agua.
Se puede arrancar con un piloto por planta y escalar.
Con un enfoque realista: datos primarios cuando existan, y factores secundarios justificables cuando no.
Con trazabilidad de supuestos, versiones y evidencias por categoría.
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