Analytics Legends The knowledge platform for SAP Analytics
Academy module

ESG & CSRD Reporting

ESG and CSRD reporting data flow: SAP source systems feed the Sustainability Control Tower calculation engine, gated by a double materiality check, into an audited CFO-signed ESRS report — architecture diagram for ESG & CSRD Reporting, Analytics Legends Academy module M093

As of 2026-08-16

Edited by , sole editor and publication director — 27 years in the SAP ecosystem. How these pages are produced, and where automation is used.

CSRD turns an SAP data-governance problem into a board-level deliverable: an emissions and workforce report signed by the CFO and checked by an external assurer, built from data that already sits in S/4HANA, EHS, SuccessFactors and Ariba but has never been structured for audit. The first decision is not which dashboard to build — it is whether to calculate through SAP Sustainability Control Tower or a custom build, and first-time filers have roughly one reporting cycle to get the emission-factor library and audit trail right before an external assurer tests it. Consultants who can trace a reported emissions figure back to its source transaction — not just make it plausible — are scarce, and that scarcity is the rate lever: this work sits closer to statutory audit support than to BI delivery, and it will stay that way for at least two to three reporting cycles while the first companies file under limited assurance.

What you will learn

  • Map each ESRS E1 emission category (Scope 1, 2, 3) to the SAP transaction or module that actually produces the activity data.
  • Choose between SAP Sustainability Control Tower, Sustainability Footprint Management, and a custom Datasphere build for a first-time CSRD filing.
  • Build a defensible Scope 3 Category 1 calculation and disclose its data-quality gaps instead of hiding them.
  • Position CSRD/ESG delivery as audit-adjacent work in the rate conversation, not as a standard BI engagement.

Module overview

ESG and CSRD reporting is not a reporting project — it is a data governance transformation that ends with a PDF signed by the CFO and audited by an external assurer. The European Corporate Sustainability Reporting Directive (CSRD) entered force in 2024 and requires in-scope companies to publish auditable sustainability data alongside financial statements, using the European Sustainability Reporting Standards (ESRS). For SAP analytics consultants, this is a major multi-year engagement opportunity, because the data for Scope 1, 2, and 3 emissions, workforce indicators, and supply chain due diligence already exists in SAP S/4HANA and SuccessFactors — but it is not structured, governed, or auditable in its current form.

Prerequisites

  • Intermediate hands-on experience on SAP analytics projects
  • Review core concepts first: C044, C087, C083

Outcomes

  • Understand the core concepts behind esg & csrd reporting
  • Apply ESG in a typical SAP analytics engagement
  • Explain the core architecture and decision points for ESG & CSRD Reporting
  • Apply a repeatable implementation pattern in a 15-minute lab format

Full module available to members. The full module adds: the decision framework · the end-to-end scenario walkthrough · the KPI scorecard · the anti-patterns · the code blocks · the knowledge check · the diagrams.

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