Compliance baseline

Compliance and reporting

Compliancebaseline

A compliance baseline maps the impact data required for sustainability reporting, including CSRD-oriented materiality, GHG Protocol calculations and value-chain emissions.

View the approachSchedule an introduction

Regulation requires substantiated and comparable sustainability data. A compliance baseline brings the relevant impact into focus through recognised frameworks, so reporting can be structured around applicable requirements and supported by traceable calculations.

Structured around the frameworks

Materiality

Double materiality determines which topics are relevant for reporting and decision-making.

Measurement

Emissions and impact are calculated through the GHG Protocol, including scope 3 where relevant.

Reporting

Data is structured for CSRD-aligned reporting and related compliance requirements.

The approach

1Map the applicable obligations, reporting needs and relevant frameworks.
2Determine double materiality and the sustainability topics that matter.
3Collect and calculate data according to the GHG Protocol and related standards.
4Deliver a reportable baseline with assumptions, sources and calculation logic.

What the baseline delivers

  • A baseline aligned with applicable reporting requirements.
  • Substantiated data for sustainability reporting, including scope 3 where relevant.
  • A materiality-based structure for choices and priorities.
  • A starting point for strategy, reduction and follow-up reporting.

Further reading in the knowledge base

Core frameworks and concepts behind sustainability reporting obligations.

What is the CSRD? What is double materiality? What is scope 3? What is the GHG Protocol? What is a baseline measurement? What is the CSDDD?

Related services

Footprint baseline Strategy and action plan Social cost-benefit analysis (MKBA) for businesses
In practice

Projects and insights

Projecten

Recente projecten

RAPPORT
Industry in the Gelderland Climate Opportunities Snapshot 2025

The Industry sector page for the Gelderland 2025 snapshot shows modest emission decline and the remaining role of energy efficiency, landfill gas capture, CCS/CCU and biobased building.

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Mobility in the Gelderland Climate Opportunities Snapshot 2025

The Mobility sector page for the Gelderland 2025 snapshot highlights rising emissions and the remaining implementation task for zero-emission vehicles, zero-emission zones, smarter transport and cycling.

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RAPPORT
Agriculture and land use: 2025 snapshot

The Agriculture and Land Use sector page for the Gelderland 2025 snapshot shows rising emissions, remaining reduction potential and the role of manure digestion, dietary shifts, forests and regenerative agriculture.

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RAPPORT
Climate Action Recap Gelderland: Built Environment, 2025 Snapshot

The Built Environment sector page for the Gelderland 2025 snapshot shows emission reduction, realised potential and the remaining implementation task for renovation, heat pumps and heat networks.

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RAPPORT
Energy in the Gelderland Climate Opportunities Snapshot 2025

The Energy sector page for the Gelderland 2025 snapshot places the strong emissions decrease between 2021 and 2023 in relation to remaining potential, grid congestion and implementation capacity.

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RAPPORT
Climate Opportunities Gelderland: Snapshot & Reflection 2025

The Gelderland Climate Opportunities Snapshot & Reflection 2025 shows progress since the 2023-2024 Climate Opportunities Map and brings implementation, traction, remaining gaps and carbon storage into one progress layer.

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Frequently asked questions

What is a compliance baseline?

A compliance baseline maps the impact data required by recognised sustainability frameworks and regulation, such as the CSRD.

What does the CSRD require?

The CSRD requires standardised and substantiated sustainability reporting based on double materiality, including relevant value-chain emissions.

What is double materiality?

Double materiality looks at impact in two directions: effects on people and the environment, and financial effects of sustainability topics on the organisation.

How does this differ from a footprint baseline?

A footprint baseline maps environmental impact as a basis for strategy and reduction. A compliance baseline focuses on the structure and data required by regulation.

Ready for reporting that holds up?

A compliance baseline lays the foundation for substantiated sustainability reporting.

Schedule an introduction
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