The environmental pillar of the EINF is where most companies spend the bulk of their reporting effort. Understanding exactly what is required, and where to find the data, helps organizations avoid last-minute scrambles during audit preparation. Here’s a detailed breakdown of what’s required.
Greenhouse gas emissions
Report your carbon footprint following a recognised methodology (GHG Protocol is the most common):
- Scope 1: Direct emissions from owned or controlled sources (fleet, heating, refrigerants)
- Scope 2: Indirect emissions from purchased electricity, heat, or steam
- Scope 3: Other indirect emissions (business travel, commuting, purchased goods) where material
Include year-over-year comparison and emission intensity ratios (e.g., tCO2e per employee or per EUR M revenue). These intensity metrics help stakeholders understand your emissions trajectory regardless of company growth.
Energy consumption
- Total energy consumption in MWh or GJ
- Breakdown by source: electricity, natural gas, diesel, renewables
- Percentage of renewable energy
- Energy efficiency measures implemented and their results
Energy data is typically the most straightforward to collect since it comes directly from utility invoices. However, companies with multiple facilities must ensure consistent reporting boundaries and avoid double-counting shared energy sources.
Water and pollution
- Total water consumption by source
- Wastewater discharge volumes and treatment
- Air pollutant emissions (NOx, SOx, particulate matter) where relevant
- Soil contamination incidents and remediation
Circular economy and waste
- Total waste generated by type (hazardous vs non-hazardous)
- Recycling and recovery rates
- Measures to reduce waste and promote circularity
- Food waste (for food industry companies)
Biodiversity
- Operations in or adjacent to protected areas
- Impact assessment and mitigation measures
- Commitments to biodiversity conservation
Companies transitioning to CSRD reporting should note that the ESRS environmental standards (E1 through E5) expand significantly on these EINF requirements, adding topics such as pollution of water and soil, and resource use in greater detail.
How Dcycle helps
Dcycle automates the entire environmental pillar. Connect your energy provider, upload invoices, and the platform calculates your emissions using verified emission factors. The carbon footprint module feeds directly into your EINF report, no manual calculations needed. With automated data collection, your environmental data stays current throughout the year rather than being compiled in a rush at reporting time. Request a demo to see how it works.
