CSRD energy and water datapoints under the simplified ESRS
The CSRD requires large companies in the EU to report sustainability information under the European Sustainability Reporting Standards, with limited assurance. Its energy, emissions and water datapoints start from site meters. Aqueduct supplies those quantities by site, with the trail an assurer checks.
Who it applies to
After the Omnibus directive of February 2026, companies with more than 1,000 employees and net turnover above EUR 450 million. Non-EU groups are covered if they turn over more than EUR 450 million in the EU for two consecutive years and have an EU subsidiary or branch above EUR 200 million.
First-wave reporters outside the new scope drop out from financial year 2027. Assurance stays limited; the planned move to reasonable assurance was removed.
Datapoints that need measured data
Disclosure requirement numbers from the simplified ESRS, Delegated Regulation (EU) 2026/1563, applying from financial year 2027. Your auditor provides limited assurance.
| Requirement | What it asks for | Data Aqueduct supplies |
|---|---|---|
| E1-7, energy consumption and mix | Total energy from own operations in MWh, split into fossil, nuclear and renewable. | Metered electricity, gas and fuel per site, tagged by source. |
| E1-7, high climate impact sectors | Fossil energy split by coal, oil and gas, plus purchased electricity, heat, steam and cooling. | Fuel and thermal meters by type. |
| E1-8, gross Scope 1 and 2 | Scope 1, and Scope 2 both location-based and market-based, in tCO2e. | The activity data behind both, by site and month. |
| E3-4, water consumption | Total consumption, and consumption in areas of water stress. | Withdrawal minus discharge per site from inlet and outlet meters. |
| E3-4, other water metrics | Withdrawal, discharge, recycled and reused water, and water stored. | Sub-meters on each source, outlet and recycling line, in m3. |
Dates that matter
Simplified ESRS apply to financial years starting on or after 1 January 2027; FY 2026 reporters may choose either version.
Source: Delegated Regulation (EU) 2026/1563Deadline for member states to transpose the Omnibus changes.
Source: Directive (EU) 2026/470Related standards
Sources3 references cited on this page
sites in 21 countries run on Aqueduct.
and 9 clinics in one of India’s top hospital chains.
US airport running water intelligence on Aqueduct.
of commercial real estate under Aqueduct.
FMCG manufacturing campus.
operations run on Aqueduct.
Related
Common questions
Yes. The application requirements allow measured, modeled, estimated or calculated figures, but the method has to be disclosed and assured. Meter data reduces what has to be explained, and Aqueduct flags any period filled by estimate.
Only if water is material in its double materiality assessment. Energy and emissions under E1 are material for most companies with physical sites, so energy metering comes first, and water meters matter most at sites in areas of water stress.
Only if they meet the new thresholds. Member states may also exempt companies that fall out of scope for financial years 2025 and 2026, so check the national transposition before dropping the data work.
They sample reported energy and water figures and trace them to source records. Aqueduct keeps interval meter data by site, with gaps and estimated periods flagged, so each sampled figure leads back to readings. See ESG reporting.
See Aqueduct on your own facility.
Bring a site, a utility bill or a question. We will show you where the loss is.