Enhancing Sustainability Reporting in Energy Distribution : Aligning Climate Change, Biodiversity, and Circular Economy Data with CSRD Compliance

Sammanfattning

This study examines how large energy companies (LEC) in Sweden can better support their real estate and industrial customers in aligning with the Corporate Sustainability Reporting Directive (CSRD), by improving the provision of sustainability data related to climate change, biodiversity, and circular economy. Through a qualitative case-study approach combining the methods data analysis, and semi-structured interviews, the study focuses on the information needs of real estate customers using district heating and industrial customers using electricity distribution. The study was conducted in collaboration with the energy company E.ON. Findings indicate a clear imbalance in how companies report on the three environmental areas outlined in the European Sustainability Reporting Standards (ESRS). Climate change related disclosures (E1) are comparatively well developed and often supported by measurable indicators and internal targets. In contrast, biodiversity (E4) and circular economy (E5) receive less attention and are typically reported in broad, qualitative terms. This disparity appears to be linked to limited knowledge about the actual environmental impacts in these areas, as well as a lack of internal expertise, clear responsibilities, and standardized metrics. Companies also tend to prioritize topics that are easier to quantify and perceived more commonly expected by external stakeholders. Underreporting of areas like biodiversity and resource flows leads to incomplete information across the value chain, limiting customers’ ability to make informed decisions and weakening sustainability credibility. Since energy systems influence other sectors’ climate transitions, poor visibility of upstream impacts can hinder planning and reduce opportunities for innovation and long-term environmental improvements. Ultimately, the study highlights a need for a more proactive and collaborative approach to sustainability data sharing. To meet both regulatory expectations and broader environmental goals, large energy providers should invest in more integrated data systems, foster clearer communication channels, and work jointly with customers to identify relevant indicators. These improvements will be essential to ensure that sustainability reporting reflects what truly matters, environmentally, strategically, and societally.