ESG criteria application across different sectors

ESG criteria don’t apply uniformly across sectors — and treating them as if they do is one of the most common mistakes companies make when building their first sustainability programme. A manufacturing company’s material topics under CSRD look very different from a financial institution’s, and the data infrastructure each needs to support them is fundamentally different.

This guide maps how ESG criteria apply across the major industrial sectors: which ESRS topics tend to be material, what data is typically required, and how sector-specific regulatory overlays — EU Taxonomy, ETS, supply chain due diligence — interact with the CSRD baseline obligations.

Euro 6 trucks: technology serving clean air

Regulatory framework

The Euro 6 standard, mandatory for new trucks since 2014, has revolutionized the heavy transport industry:

Strict limits:

• Nitrogen oxides (NOx) ≤ 0.4 g/kWh (80% less than Euro 5)
• Fine particles ≤ 0.01 g/kWh

The upcoming Euro 7 standard (expected for 2027) will further tighten these limits and measure emissions under real-world conditions.

Many countries incentivize the retirement of old trucks and create low emission zones that prohibit access to polluting vehicles.

Implemented technologies

To achieve Euro 6, manufacturers have incorporated:

After-treatment systems:

• SCR (Selective Catalytic Reduction) with urea injection (AdBlue) to eliminate NOx
• DPF particulate filters to trap 99% of soot

Improved efficiency:

• Combustion optimization achieving up to 6% fuel savings vs Euro 5
• Training in efficient driving
• On-board telematics to monitor consumption and emissions

Adoption challenges

Despite the benefits, barriers persist:

• High initial investment: a Euro 6 truck can cost up to 20% more than an old one
• Legacy fleet: thousands of Euro 3/Euro 4 trucks still circulating
• Euro 6 doesn't limit CO₂: low carbon emissions require electrification or alternative fuels
• AdBlue supply: crucial for proper SCR system operation

Carbon footprint measurement in construction materials

Emerging regulations

The construction sector faces increasing requirements:

At the European level:

• Revised EPBD Directive (2024): first time that environmental impact is considered throughout the entire life cycle of buildings
• Construction Products Regulation (CPR 2024): will require manufacturers to provide Environmental Product Declarations (EPDs) with carbon footprint
• CBAM (Carbon Border Adjustment Mechanism): will affect imported cement and steel

In Spain:

• Basic Document "HSA – Environmental Sustainability" of the Building Technical Code (entry into force 2026)
• Mandatory calculation of the CO₂ footprint of buildings (50-year life cycle)
• Inclusion in the energy certificate

Measurement methodologies

The main tool is Life Cycle Assessment (LCA):

Process:

1. Quantifies emissions from raw material extraction to end of life
2. Summarized in the verified Environmental Product Declaration (EPD)
3. Architects and engineers use specialized software (OneClick LCA, eTool)
4. Digital Product Passports are being created compatible with BIM

Reduction methods:

• Substitution with lower footprint materials (slag concrete vs Portland cement)
• Circular economy (reusing structural components, recycled aggregates)
• Certifications like BREEAM or LEED that grant credits for limiting embodied emissions

Sector challenges

Decarbonizing construction is not simple:

• Production of basic materials (steel, cement, glass) very CO₂-intensive
• Cement clinker involves ~700 kg CO₂/ton difficult to eliminate
• Low-carbon materials still have limited availability and cost
• Accurate measurement requires detailed data from the entire supply chain
• The sector generates nearly 40% of global CO₂ emissions

Innovators leading change

CEMEX – Vertua Range:

• Eco concretes and cements with 20-70% less CO₂ than conventional
• Through additions and alternative fuels
• Used in landmark projects like Torre Reforma (Madrid)

ArcelorMittal Sestao:

• Plan to be the world's first zero-emission steel mill in 2026
• Using 100% scrap and renewable electricity

"Indicate" Project (Spain):

• Led by Green Building Council
• Establishes baseline emissions for buildings for comparison

Beyond emissions reduction, the construction industry is also embracing broader goals of environmental sustainability, integrating resource efficiency, biodiversity protection, and life cycle thinking into every phase of building design and material selection.

Carbon footprint in banks: financing the transition

Commitments and regulations

The financial sector has aligned with the Paris Agreement:

Global initiatives:

• Net-Zero Banking Alliance (NZBA): more than 100 international banks committed to carbon-neutral portfolios by 2050
• CSRD Directive: requires reporting Scope 3 (financed) emissions from 2024
• EU green taxonomy: defines which financed activities are considered sustainable

In Spain:

• Law 11/2018 on non-financial information
• Climate stress tests from Bank of Spain and ECB

Measurement methodologies

Banks evaluate their footprint at three levels:

Scope 1: Direct emissions (own offices) Scope 2: Purchased energy Scope 3: Financed emissions (the most significant)

For Scope 3, they use:

• GHG Protocol standard adapted to finance
• PCAF methodology (Partnership for Carbon Accounting Financials)
• Proportional attribution based on financing provided

Reduction strategies

Investment reorientation:

• Sectoral objectives (eliminate coal financing)
• Reduction of oil and gas emissions
• Increase in green finance

Own operations:

• 100% renewable electricity
• Eco-efficient buildings
• Compensation of residual emissions

Sustainable products:

• Green loans with better conditions
• Eco mortgages
• ESG investment funds

Sector-specific challenges

• Reducing financed emissions: depends on clients decarbonizing their activities
• Fossil fuel exposure: between 2016-2022, only 7% of financing to the energy sector from major Spanish banks went to renewables
• Lack of standardized data: many client companies don't report their emissions well
• Greenwashing risk: highlighting only minor achievements without tackling the core problem

Change leaders

BBVA:

• Commitment to stop financing coal companies before 2030
• 30% reduction in emissions from oil and gas portfolio by 2030

Triodos Bank:

• European ethical banking reference
• Only finances sustainable projects
• Total transparency on carbon footprint per euro invested

CaixaBank:

• Service for corporate clients to calculate and verify carbon footprint with AENOR

Carbon footprint in food: from farm to fork

European strategies

Food sustainability is key in the Green Deal:

"Farm to Fork":

• Sustainable Food Systems Framework under development
• Regulation against imported deforestation (EUDR 2023)
• Affects palm oil, cocoa, beef

Citizen demand:

• 83% of Spaniards want to see carbon footprint on food labels
• Pressure for harmonized labeling at European level

Measurement tools

Life cycle analysis in food:

• Emissions in agricultural phase (fertilizers, livestock gases)
• Industrial processing
• Transport and storage
• Cooking and waste management

Voluntary labels:

• Carbon Trust (UK): certifies products with verified footprint
• Eco-Score (France): letter according to environmental impact
• Planet Score: used by EROSKI on 29 products (A-E score)

Reduction methods

In agricultural production:

• Regenerative agriculture (improves soil, sequesters carbon)
• Lower-emission fertilizers
• Genetic improvement of livestock for less methane

In industry and retail:

• Energy efficiency in factories
• Cleaner refrigerated transport
• Local and seasonal production
• Anti-food waste initiatives

Sector challenges

• Great variability depending on origin and production method
• Complex traceability in global supply chains
• Small farmers without analysis capacity
• Price dilemma: sustainable options sometimes more expensive
• Confusing information for consumers

Pioneers in food sustainability

Danone:

• Commitment to carbon neutrality by 2050
• Environmental information on brand websites (Activia)

Oatly:

• Prints CO₂ footprint on packaging
• Leads transparency in plant-based drinks

Yara (Norway):

• First green ammonia plant in Porsgrunn
• Fertilizers allow crops with 20% less carbon footprint

Única Group (Spain):

• Measurement of emissions in greenhouse crops
• Improvements: solar energy, waste composting

Carbon footprint in events: live sustainability

Regulatory framework and certifications

ISO 20121:

• Sustainable event management systems
• Created in 2012, updated in 2024
• Adopted by Olympics, Expos, World Cups

Voluntary initiatives:

• Climate Neutral Now (UN) for neutral events
• Agreements with local administrations
• Post-event sustainability reports increasingly common

Calculation methodology

Emission sources in events:

• Attendee travel (public, speakers, staff)
• Venue energy consumption (electricity, climate control)
• Local transport
• Catering (food and sourcing)
• Materials (stands, decorations)
• Waste generated

With this data, emission factors (GHG Protocol) are applied to estimate total tons of CO₂ equivalent.

Reduction strategies

Effective measures:

• Venues with 100% renewable energy
• Facilitation of collective transport (shuttle buses)
• Lower-impact menus (local products, less meat)
• Recyclable or reusable materials
• Waste management with maximum recycling rates
• Compensation of unavoidable emissions

Specific challenges

• Air travel: dominates footprint in international events
• Portable generators (festivals): typically run on diesel
• Coordination with suppliers and subcontractors
• Public collaboration (transport, waste separation)
• Complex measurement in decentralized events

How to Apply ESG Criteria Effectively by Sector

Align Materiality with Sector Risk Profile

ESRS requires double materiality, but the starting point should always be your sector’s known ESG risk profile. Financial services: financed emissions, governance, systemic risk. Manufacturing: climate transition, product impacts, supply chain labour. Retail: product traceability, packaging, Scope 3 from purchased goods. Energy: physical climate risk, just transition, biodiversity. Starting from sector norms reduces the risk of under-identifying material topics.

Map Sector-Specific Regulatory Overlays

Beyond CSRD, most sectors face additional ESG obligations that must integrate with your sustainability reporting: ETS (energy-intensive industries), EU Taxonomy (financial products and capital allocation), CSDDD supply chain due diligence (large companies with complex value chains), and sector-specific product regulations (ESPR, batteries regulation, deforestation regulation). These overlays determine data requirements that go beyond baseline ESRS.

Build Data Infrastructure Around Material Topics

Once material topics are confirmed, the data architecture question becomes: what source systems contain the underlying data? For manufacturers, this is typically ERP, MES, and PLM. For logistics companies, TMS and fleet telematics. For financial institutions, portfolio management and loan data systems. Map material topics to source systems before selecting your ESG platform.

How Dcycle facilitates sectoral ESG management

We've seen how each sector has its particularities, but all share a critical need: centralize, automate and trace their ESG data.

And that's where Dcycle makes the difference.

One platform, all sectors

Our solution is designed to adapt to any industry:

Logistics and transport:

• Automatic calculation of fleet emissions (Scope 1, 2, 3)
• Integration with route management systems
• Reporting for clients with ESG clauses

Construction:

• Management of material EPDs
• Life cycle analysis of projects
• Preparation for Building Technical Code

Banking:

• Calculation of financed emissions (PCAF)
• CSRD and green taxonomy reporting
• Climate risk analysis in portfolios

Food:

• Carbon footprint per product
• Supply chain traceability
• Preparation for environmental labeling

Fashion:

• Tracking of sustainable materials
• Supplier audits
• Due diligence reporting

Dcycle's competitive advantages

Intelligent centralization:

• All ESG data in a single system
• No duplications or information loss
• Global vision of performance by area or project

Complete automation:

• Collection from data sources (ERP, CRM, sheets)
• Calculations according to standard methodologies (GHG Protocol, PCAF, LCA)
• Report generation for any framework (CSRD, GRI, ISO)

Total traceability:

• Each data point with its source and date
• Complete audit trail
• Ready for audits and certifications

Real scalability:

• Start with the basics
• Add modules according to your ESG maturity
• Grow at your business pace

Beyond compliance

With Dcycle, ESG management stops being reactive to become strategic:

• Identify savings opportunities (energy efficiency, process optimization)
• Anticipate future regulations
• Strengthen your position in tenders and financing
• Improve your reputation with stakeholders

Conclusion: ESG management is sectoral, but data is universal

Each industry faces specific challenges, but all need the same thing: reliable, traceable, and ready-to-use data.

Because without data there's no improvement. Without traceability there's no credibility. And without automation there's no efficiency.

Companies that are leading the ESG transformation in their sectors have something in common: they've stopped managing their ESG data manually and have adopted platforms that centralize, automate, and structure all their information.

It doesn't matter if you're a logistics company, a bank, a construction firm, or a fashion brand. The question is the same: Do you have total control of your ESG data?

If the answer is no, you're losing competitive advantage every day that passes.

With Dcycle, sustainability stops being a formality and becomes what it should always have been: a business lever.

Ready to transform your ESG management? In an increasingly demanding market, measuring well means competing better. And competing better starts with having the right data at the right time.

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