Compliancebaseline
A compliance baseline maps the impact data required for sustainability reporting, including CSRD-oriented materiality, GHG Protocol calculations and value-chain emissions.
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
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.
Related services
Projects and insights
Frequently asked questions
A compliance baseline maps the impact data required by recognised sustainability frameworks and regulation, such as the CSRD.
The CSRD requires standardised and substantiated sustainability reporting based on double materiality, including relevant value-chain emissions.
Double materiality looks at impact in two directions: effects on people and the environment, and financial effects of sustainability topics on the organisation.
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.
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