Embracing CSRD: How KORA KONNEKT Assists in Achieving Emission Reduction Goals

Gilad Regev

In the race against climate change, KORA KONNEKT emerges as a pivotal ally for businesses aiming to navigate the complexities of scope 3 emissions and the demanding sustainability reporting landscape shaped by the Corporate Sustainability Reporting Directive (CSRD). Their services are not just about compliance but fostering a sustainability strategy that aligns with the European Commission’s vision for a net-zero emissions future, leveraging carbon accounting to empower businesses towards making more informed, eco-friendly choices.

As CSRD and the EU Green Claims Directive reshape corporate sustainability policies, requiring meticulous non-financial reporting, KORA KONNEKT stands ready with its innovative solutions. From automating the measurement of employees’ commuting to offering tailor-made dashboards and carbon credit programs, their approach to reducing carbon footprint is as much about effectiveness as it is about engaging businesses in a meaningful journey towards sustainability.

Understanding Scope 3 Emissions

Scope 3 emissions encompass the indirect emissions that arise throughout an organization’s value chain, which includes both upstream and downstream activities. These emissions, although not directly controlled by the organisation, significantly contribute to its overall carbon footprint. The GHG Protocol’s Corporate Value Chain (Scope 3) Standard categorizes these into 15 distinct types, ranging from purchased goods and services to waste generated in operations. Understanding and managing these emissions is crucial as they often represent the bulk of an organisation’s total greenhouse gas emissions, sometimes accounting for approximately 92% of the total GHG emissions.

Organisations are encouraged to measure and report Scope 3 emissions not only to comply with regulatory requirements but also to identify significant emission sources within their value chain, foster innovation in product development, and enhance their overall climate strategy. This comprehensive assessment helps businesses pinpoint where they can most effectively reduce their carbon footprint.

Scope 3 emissions include all indirect emissions from activities such as the extraction of raw materials, production, and transportation of goods and services, as well as emissions linked to the use, disposal, and end-of-life treatment of a company’s products. This broad spectrum underscores the importance of a meticulous approach to carbon accounting to fully understand and mitigate an organisation’s environmental impact.

The Impact of CSRD and EU Green Claims Directive on Businesses

The Corporate Sustainability Reporting Directive (CSRD) and the EU Green Claims Directive are pivotal in shaping the sustainability landscape for businesses within the European Union. The CSRD, which enhances transparency and promotes sustainable practices, now encompasses around 50,000 companies, significantly broadening its reach compared to its predecessor, the Non-Financial Reporting Directive (NFRD). This directive not only mandates companies to report the environmental and societal impacts of their operations but also introduces a ‘double materiality‘ concept, requiring assessments of both risks from sustainability issues and their impacts on society and the environment.

Moreover, the CSRD standardises the submission of sustainability information in digital formats, making data more accessible and comparable across the board. This move towards digitalisation is complemented by more detailed and frequent reporting requirements, ensuring that all large companies, as well as listed SMEs within the EU, maintain high levels of transparency regarding their sustainability practices.

On the other hand, the EU Green Claims Directive targets the accuracy and reliability of environmental claims made by companies. It sets stringent verification standards and substantial penalties for non-compliance, including fines up to 4% of annual turnover and severe reputational damage. This directive ensures that all environmental claims are scientifically substantiated, reflecting the entire lifecycle of the product and considering all significant environmental impacts. This rigorous approach aims to curb greenwashing, fostering a more honest and sustainable business environment across the EU.


KORA KONNEKT, a pioneering platform in the realm of decarbonisation, offers a comprehensive suite of tools designed to address the challenges of Scope 3 mobility emissions. By automating the measurement and tracking of these indirect emissions, KORA KONNEKT provides businesses with accurate and verifiable data, crucial for crafting effective carbon reduction strategies. The platform’s innovative approach includes gamifying the emission reduction process, which not only engages but also incentivises employees through the issuance of KORA’s (1 KORA = 100g of CO2e) for sustainable actions.

Packages Tailored for Diverse Business Needs

KORA KONNEKT caters to businesses of all sizes with its tiered service packages. The SME Package, free for up to 25 users, includes basic features like employee CO2 measurement and access to the Rewards Hub. For larger organisations, the Professional Package offers enhanced capabilities such as API access and a standardised dashboard for a nominal fee. The most comprehensive, the Enterprise Package, is custom-designed for over 500 users and includes aggregated measurements, a customised employee dashboard, and bespoke Rewards Hub access.

Preparing for the Future with KORA KONNEKT 2.0

Anticipating the launch of KORA KONNEKT 2.0 on May 1, 2024, the platform promises to revolutionise sustainability efforts with advanced analytics and streamlined project management. This upgrade is set to enhance user experience and empower businesses to meet their sustainability goals more effectively. In preparation for this launch, KORA KONNEKT is offering a 1-month free trial to all new sign-ups, providing an excellent opportunity for businesses to start their journey towards effective Scope 3 emission management.

Strategies for Reducing Scope 3 Emissions

Identifying and managing indirect emissions sources is a cornerstone for companies aiming to minimise their ecological footprint. Engaging stakeholders through life cycle assessments (LCA) and employing emission factors and benchmarks are critical first steps. Additionally, leveraging technology and data solutions enhances accuracy in tracking and managing these emissions.

Collaboration with supply chain partners is pivotal. By integrating sustainability criteria into procurement processes and aligning goals with suppliers and customers, companies can create a more sustainable supply chain. This includes setting clear expectations and strategically engaging with vendors to drive emissions reduction and requesting environmental disclosures to manage the Scope 3 footprint more transparently.

To directly reduce emissions, companies can encourage sustainable commuting options, invest in energy-efficient technologies, and transition to renewable energy sources. Engaging employees in sustainability efforts by educating them about their role in emission reduction and recognising their efforts can foster a more committed workforce towards achieving these goals. Furthermore, aligning financial investments with climate strategies ensures that every business decision contributes towards a lower carbon footprint.


  1. What is the main goal of the Corporate Sustainability Reporting Directive (CSRD)?
    The CSRD aims to increase transparency by informing European stakeholders about the sustainability impacts of investments. It also facilitates the comparison of financial products based on their sustainability credentials.
  2. How many businesses are expected to adhere to the CSRD regulations?
    Nearly 50,000 companies across the European Union are required to comply with the CSRD, which mandates comprehensive reporting on their environmental and climate impacts.
  3. How many indicators must be reported under the CSRD, and how does it relate to the CDP’s climate change questionnaire?
    The CSRD requires companies to report approximately 140 indicators related to climate change. Of these, 85-90% align with the indicators used in the CDP 2023 Climate Change Questionnaire, aiding companies in meeting CSRD standards.
  4. What is the Corporate Sustainability Responsibility Directive (CSRD)?
    The CSRD is legislation by the European Union, effective from January 5, 2023, which obliges EU businesses, including EU subsidiaries of non-EU companies, to disclose their environmental and social impacts. This directive also covers how their environmental, social, and governance (ESG) activities influence their overall business operations.


[1] – https://www.carbontrust.com/our-work-and-impact/guides-reports-and-tools/what-are-scope-3-emissions-and-why-do-they-matter
[2] – https://www.epa.gov/climateleadership/scope-3-inventory-guidance
[3] – https://carboncredits.com/how-to-reduce-scope-3-emissions-key-strategies-that-work/
[4] – https://www.linkedin.com/pulse/corporate-sustainability-reporting-directive-csrd-bark-gilad-regev-ekewe
[5] – https://kora.app/konnekt/
[6] – https://kora.app/for-businesses/
[7] – https://www.linkedin.com/posts/clarejmckeeve_sustainability-carbonemissions-scope3-activity-7185637213177552898-pMj1
[8] – https://www.linkedin.com/posts/kora-sustainability_konnekt-decarbonization-emissionsavings-activity-7140960998366126080-dvkr
[9] – https://www.cdp.net/en/articles/supply-chain/4-steps-for-reducing-scope-3-emissions-and-accelerating-action-through-your-supply-chain
[10] – https://www.mckinsey.com/industries/metals-and-mining/our-insights/the-scope-three-challenge-solutions-across-the-materials-value-chain
[11] – https://watchwire.ai/reduce-your-scope-1-2-and-3-emissions/
[12] – https://sustainabilitymag.com/top10/top-10-scope-3-strategies


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