The EU's Mandatory Sustainability Reporting Law
The Corporate Sustainability Reporting Directive (CSRD) replaces the Non-Financial Reporting Directive (NFRD) and requires tens of thousands of companies — including non-EU companies operating in Europe — to disclose detailed sustainability information under the European Sustainability Reporting Standards (ESRS).
Unlike the NFRD, CSRD requires double materiality — companies must report both how sustainability issues affect the business, and how the business affects people and the environment. This catches marketing emissions and green claims in both directions.
When Does It Apply to You?
Large EU public-interest entities (500+ employees) begin first disclosures.
Large EU companies (250+ employees, €40M+ turnover) required to report.
Listed EU SMEs included. GHG Protocol revision makes digital ad emissions mandatory Scope 3.
Non-EU companies with significant EU operations must comply. No hiding place.
Which Standards Touch Marketing?
Must disclose Scope 3 Category 4 emissions — which includes your digital advertising supply chain.
Green claims and environmental marketing must be substantiated. Vague claims = material risk.
Ad tech supply chain labour practices and data broker use may fall under ESRS S2 disclosure.
How WE7 Closes the CSRD Gap
Marketing emissions not captured in Scope 3 reporting
WE7 automatically calculates per-campaign Scope 3 Category 4 emissions aligned to GHG Protocol
Green claims not reviewed before publication
Greenwashing Guard scans every claim against CSRD and EU Green Claims Directive in real time
No audit trail for campaign carbon data
Immutable audit logs with confidence intervals for every score calculation
Sustainability team lacks marketing data access
Shared dashboards and one-click CSRD-formatted exports bridge the gap between teams