Guide to the Corporate Sustainability Reporting Directive (CSRD)

The way your corporate clients report on their environmental, social, and governance (ESG) performance is undergoing a massive change, and it's called the Corporate Sustainability Reporting Directive (CSRD). For you, as a private jet operator, this isn't about your own company's compliance. It’s about a fundamental shift in what your clients need from you. Suddenly, precise and auditable flight emissions data from their supply chain—which includes you—is no longer a "nice-to-have." It's a must-have for them to satisfy their legal obligations.

Understanding the New Client Demand for Emissions Data

The ground is shifting for big businesses. For years, sustainability reporting was often a voluntary, feel-good exercise. Now, it’s being treated with the same seriousness as financial reporting, thanks to new rules demanding total transparency. For private aviation operators, this change isn't a threat; it's a huge opportunity to provide essential data to corporate clients.

At the heart of this is the CSRD. Think of it less as a complex regulation for you and more as a new, mandatory reporting language that your corporate clients must learn to speak fluently. Their annual reports now have to paint a detailed picture of their ESG impacts, and a big part of that picture is the emissions from their business travel.

Why This Matters for Private Jet Operators

Here’s the crucial part for you: the CSRD does not target private jet operators directly. Instead, it places a significant reporting burden squarely on the shoulders of your corporate clients. To stay compliant, they have to track down and report accurate emissions data from every single part of their value chain. This is what's known as their Scope 3 emissions.

When an executive from a client's company flies with you, the emissions from that journey are part of their Scope 3 footprint. They are now legally required to report this, and the numbers have to be accurate and verifiable. This is where you come in as their data provider.

From Service Provider to Indispensable Partner

This new reality creates an immediate, pressing need for the very data you have. Your clients don't just need a flight anymore. They need a partner who can provide them with reliable, audit-ready emissions figures for every single trip. This changes your role from being just a transport provider to a vital part of their corporate compliance strategy, helping them retain and satisfy their stakeholders.

The CSRD shifts the conversation from luxury to liability for your corporate clients. They are now accountable for the environmental impact of their travel, making the data you provide an essential component of their legal reporting obligations.

The CSRD came into force at the start of 2023, and it now affects over 50,000 companies across the European Union. This also includes UK companies with major EU operations—for instance, those with securities listed on an EU market or an EU net turnover of more than €150 million. These businesses are now scrambling to gather vast amounts of data and face penalties if they get it wrong, making them desperate for reliable partners. You can find more details on how CSRD impacts UK companies on Sweep.net.

By getting to grips with what your clients are now facing, you can tailor your services to meet this new demand. It’s a chance to build much stronger relationships and secure your place in a market that increasingly rewards transparency.

To make this clearer, let's break down how these new client responsibilities translate into your role as their aviation partner.

CSRD at a Glance for Aviation Partners

The table below summarises the key aspects of the CSRD and what they mean for operators supporting corporate clients.

Ultimately, the CSRD creates a direct link between the quality of the data you provide and your client's ability to meet their legal obligations. By stepping up, you become more than just a service provider—you become an essential partner in their success.

Understanding Your Client’s Scope 3 Emissions Needs

If you want to become indispensable to your corporate clients, you need to speak their new language. Under the Corporate Sustainability Reporting Directive (CSRD), they now have to track and report their greenhouse gas (GHG) emissions across three distinct categories, or "scopes." As a private aviation operator, your flights fit squarely into one of these: Scope 3.

This is where things get tricky for your clients. Scope 1 (direct emissions) and Scope 2 (indirect emissions from purchased energy) are fairly straightforward. But Scope 3 is a different animal altogether. It’s a catch-all for all other indirect emissions in a company’s value chain, from the materials they buy to the disposal of their products. And, crucially, it includes business travel.

When your clients fly with you, those flight emissions are a mandatory part of their Scope 3 reporting. They simply can't complete their CSRD obligations without that data. This puts you in a powerful position—not as a company that needs to report, but as an essential data provider for those who do.

Demystifying the Three Emissions Scopes

Let's break down the three scopes from your corporate client's perspective. Imagine their company is a factory.

• Scope 1: Direct emissions from the factory. This includes emissions from fuel burned in the factory's own furnaces or from its fleet of delivery trucks.

• Scope 2: Indirect emissions from the power plant. These are emissions generated to produce the electricity the factory buys to run its machinery and lights.

• Scope 3: All other indirect emissions. This is the big one. It covers emissions from the entire value chain, from the raw materials shipped to the factory to the business trips their executives take.

Your flights fall under Scope 3, Category 6: Business Travel. For your corporate clients, every trip they take with you is a data point they must now capture and report accurately.

Your Role is Data Provider, Not Reporter

There’s a common misunderstanding that private jet operators themselves will have to comply with the CSRD. For most, that’s not the case, as the directive targets large corporations. The impact on you is indirect, but it’s huge. Your corporate clients are the ones under pressure, and they desperately need your data to fulfil their own reporting duties.

Your primary role under the CSRD is not to file your own sustainability report. It is to supply the accurate, auditable, and transparent flight emissions data that your corporate clients are legally required to include in theirs.

This distinction is everything. Your focus shouldn't be on a massive internal reporting project. It should be on building a rock-solid process for providing your clients with the Scope 3 emissions data they need.

They’re no longer just buying a flight; they’re buying a compliance solution. The better you understand their Scope 3 headaches, the more you can anticipate their needs and make their lives easier. By providing this vital data, you stop being just another vendor and become a strategic partner in their sustainability efforts. This is your chance to forge deeper, more loyal client relationships in a world that now runs on transparency.

What Your Clients Need to Report Under CSRD

To really help your clients in this new CSRD era, you need to get inside their heads and understand what they're up against. This isn't just about handing over a number anymore. They're now bound by three core requirements that dictate exactly what sustainability data they need to collect and report. Suddenly, the flight data you provide isn't just an operational detail; it's a critical piece of their corporate compliance puzzle.

The directive pulls sustainability out of the vague, "nice-to-have" category and places it squarely into a structured, rule-based framework. Your clients aren't just being encouraged to be green; they are now legally required to report on their environmental footprint with the same rigour as their financial accounts. This means they need precise, verifiable data from everyone they work with, including you for every single flight.

European Sustainability Reporting Standards (ESRS)

First up are the European Sustainability Reporting Standards (ESRS). The simplest way to think about the ESRS is as the detailed instruction manual for CSRD reporting. It’s no longer good enough for a company to simply state it’s "working on its emissions." The ESRS demands very specific disclosures, including a granular breakdown of all greenhouse gas (GHG) emissions.

What does this mean for you? Well, under the standard known as ESRS E1 (which covers climate change), your corporate clients must report their Scope 3 emissions. This category explicitly includes business travel. They can't use ballpark figures; the ESRS requires them to provide detailed data that is transparent, based on a solid methodology, and directly linked to their flights with you.

Double Materiality

The second key concept is double materiality. It sounds a bit like accounting jargon, but the idea is actually quite simple. Your clients now have to look at sustainability through two distinct lenses:

1. Financial Materiality: How do sustainability issues (like new carbon taxes or the reputational hit from excessive flying) impact the company's financial health and value?
2. Impact Materiality: How does the company's own activity (like flying its team on private jets) impact the planet and society?

When you look at it this way, business travel emissions are almost always going to be a "material" topic. The financial risks are obvious—climbing fuel costs, potential carbon pricing, and brand damage. The environmental impact is also undeniable. Because of this, your clients can't just brush their flight emissions under the carpet. Double materiality forces them to measure, manage, and report on them, making the data you hold a non-negotiable part of their process.

Double materiality makes sustainability reporting a two-way street. Your clients have to disclose not only how climate change affects their business but also how their business—including their travel choices—affects the climate.

Mandatory Assurance

The third pillar is mandatory assurance, and this is the real game-changer. All sustainability information reported under CSRD, including the emissions data from your flights, must now be independently checked and verified by a third-party auditor.

This means a single number scribbled on an invoice just won't cut it anymore. Your clients need a complete, transparent, and auditable data package from you. They have to be able to show an auditor exactly how the emissions for each flight were calculated—the methodology used, the specific data points like fuel burn and distance, and a clear audit trail from start to finish. Your role has to evolve from just providing a flight to delivering a compliance-ready data solution that can stand up to professional scrutiny.

The pressure to get this right is huge. A recent global survey showed that around 80% of UK and US companies are planning to align their reporting with CSRD, even if they aren't directly mandated yet. But they're running into problems, with 59% saying that getting their hands on quality data is a massive challenge. You can read more about these findings on CSRD readiness at EcoVadis. This is where you come in. There's a clear and urgent need for reliable data partners who can help them bridge this critical gap.

CSRD Timelines and Who Needs to Report

The requests you're getting from corporate clients for detailed emissions data aren't just a sign of things to come—they're happening right now. The Corporate Sustainability Reporting Directive (CSRD) is rolling out in stages, which means different companies are on different schedules. For any private jet operator, getting a handle on this timeline is critical. It tells you exactly which of your clients are feeling the compliance pressure today and which will need your data soon.

This isn't about your own company's direct reporting duties. It’s about getting ahead of your clients' needs. They are now legally on the hook to report a huge amount of sustainability information, and that includes their Scope 3 business travel emissions from your flights. Knowing their deadlines lets you get your data systems in order and show them you’re a partner who’s on the ball.

The timeline below gives you a clear picture of how the CSRD rollout is unfolding, showing when various corporate clients have to start reporting.

As you can see, this isn't a "one-size-fits-all" deadline. The rules are being phased in, starting with the biggest players and expanding to include more companies over the next few years.

A Phased Approach to Reporting

The CSRD's staggered rollout is meant to give companies time to adapt, but the clock has already started for the largest corporations. This directive is a major expansion of the old Non-Financial Reporting Directive (NFRD), pulling thousands more businesses into its orbit.

Here’s a quick rundown of the deadlines that matter for your clients.

CSRD Reporting Deadlines for Corporate Clients

The table below breaks down the phased CSRD timeline, making it easy to see when different groups of companies need to start reporting. This will help you anticipate which of your clients need accurate flight emissions data, and when.

Essentially, the demand for precise, auditable flight data is already here from the largest corporations, and it's only going to grow as more of your clients fall under these rules each year.

The key takeaway for operators is that a growing number of your clients are under pressure to gather this emissions data today. The staggered timeline means the demand for your auditable flight data will only increase year after year.

What About UK and Non-EU Companies?

Don't assume this is just an EU problem. The CSRD’s influence stretches well beyond its borders, impacting UK and other non-EU companies that do significant business in the European market. As the timeline shows, certain large non-EU companies will have reporting obligations starting from the 2028 financial year.

These rules generally apply to non-EU companies that generate a net turnover of more than €150 million in the EU and have at least one subsidiary or branch in the EU meeting certain thresholds. To learn more about how the CSRD affects UK and non-EU companies, Normative.io provides a detailed explanation.

Understanding these timelines gives you a real strategic advantage. You can pinpoint which clients are up against immediate reporting deadlines and provide the verifiable emissions data they desperately need. This doesn't just solve a problem for them; it cements your role as an indispensable partner in their sustainability efforts.

Getting Your Emissions Data CSRD-Ready: A Practical Checklist

Understanding the theory behind the Corporate Sustainability Reporting Directive (CSRD) is one thing, but putting it into practice is what will really make your operation stand out. Your corporate clients aren't just buying a flight anymore; they're looking for a partner who can provide compliance-ready data. This checklist breaks down the abstract rules into concrete steps, giving you a clear path to turn your flight data into an auditable, high-value asset.

In this new era of reporting, becoming a preferred operator means proving your professionalism and accuracy. Following these steps will help you build a solid system that not only meets client demands but also stands up to the tough scrutiny of their third-party auditors.

1. Nail Down Your Data Collection Process

Everything starts with good, clean data. The quality of your final report hinges entirely on the raw information you collect. For every single flight, you need a bulletproof process for capturing the essentials. This is your foundation, and it’s the first thing an auditor will look at.

Your process must consistently log:

• Precise Fuel Burn: This is the big one. You need the actual fuel consumed for each leg of the journey, not just an estimate.
• Accurate Flight Distance: Log the great circle distance at a minimum, but the actual flight path is even better.
• Specific Aircraft Type: Make sure you note the exact aircraft model and registration, as this has a direct impact on its emissions profile.

2. Use a Credible Calculation Method

Once you have the raw data, you need to apply a recognised and consistent methodology to calculate the emissions. Making up your own formula simply won't cut it when an auditor comes knocking. Your clients need to be able to show that the numbers are based on established, defensible standards.

The aim here isn't just to produce a number. It's to produce a number with a clear, traceable pedigree. A credible methodology means your calculations are repeatable and aligned with industry best practice, making them audit-ready from day one.

Stick to well-known frameworks. This transparency is vital for clients reporting under the strict European Sustainability Reporting Standards (ESRS).

3. Verify Your Data Internally

Before any data goes out the door, it needs a thorough check. Mistakes happen, but a simple verification process can catch them before they become a headache for your client's audit. This internal quality control shows you’re serious about reliability.

A good verification workflow could be as simple as having a second person review the data against flight logs. You could also use automated software checks to flag anomalies, like a fuel burn figure that looks way too high or low for a particular route and aircraft.

4. Build a Clear and Accessible Audit Trail

A core part of the CSRD is mandatory assurance, which means every number your client reports must be backed by solid evidence. For you, that means creating an unshakeable audit trail for every single piece of data you supply.

Your system should make it easy to trace any final emissions figure right back to its source: the flight log, the fuel receipt, the calculation formula you used, and who signed off on the verification. This traceability is what gives your data its authority.

5. Create Professional, Client-Specific Reports

Finally, you need to present the data in a way your client can actually use. A single number scribbled on an invoice is no longer good enough. You should be providing a dedicated, professional report for each client that is clear, concise, and ready to be handed straight to their auditors.

This report should clearly show:

• The total emissions for their reporting period.
• A flight-by-flight breakdown of the data.
• A clear statement on the methodology used.

By following these five steps, you stop being just another operator and become an indispensable partner. You’re not just flying your clients from A to B; you're providing a critical piece of their corporate compliance puzzle, building trust and ensuring they stick with you for the long haul.

How Technology Makes Your Data Provision Easier

In a world governed by the Corporate Sustainability Reporting Directive (CSRD), using manual spreadsheets to track flight data for your clients is like navigating with a paper map in the age of GPS. It’s slow, full of opportunities for costly mistakes, and simply won't stand up to the mandatory assurance your clients now need. Sticking to the old way is a serious business risk—bad data could put your client's compliance in jeopardy and tarnish your reputation.

Thankfully, the right technology gives us a much better, more reliable way forward. Purpose-built digital platforms are here to get you away from manual entry, automating the whole process of providing data. Instead of being buried in spreadsheets, you can get back to what you do best: delivering an exceptional service.

Automating for Accuracy and Efficiency

The biggest win from adopting a specialised digital tool is automated data collection. These systems can connect directly with the flight operations software you already use or let you upload flight logs in a simple, organised way. This immediately gets rid of the manual typing that causes so many errors.

Once the data is in, the platform uses clear, standard methods to calculate the emissions for every flight. This consistency is absolutely vital for your clients. They need to be able to tell their auditors exactly how their Scope 3 business travel numbers were calculated. The whole process becomes repeatable, reliable, and easy to defend.

The point of this technology isn't just to make your job simpler; it's to produce data that is fundamentally more trustworthy. An automated system creates a clear, unbroken trail from the flight log to the final number, which is precisely what third-party auditors want to see.

Building a Rock-Solid Audit Trail

One of the biggest hurdles for your clients under CSRD is the required audit of their sustainability reporting. A spreadsheet with a final emissions figure just won't cut it anymore; they need to show their work. This is where technology really shines, creating that proof without any extra effort on your part.

A platform built for verification automatically creates a detailed audit trail for every single flight. This digital paper trail captures everything:

• Where the raw data came from (e.g., flight logs).
• The exact calculation method that was used.
• Timestamps and records of any verification checks.

What this means in practice is that when a client’s auditor comes asking for backup, you can generate a complete, professional report in just a few clicks. A request that could have been a major headache becomes a simple, everyday task.

By adopting the right tools, you're doing more than just helping clients tick a compliance box. You’re offering a high-value service that saves them time, lowers their audit risk, and cements your status as a modern, professional partner. In an industry where trust and precision are everything, this step up in technology isn't just a nice-to-have—it’s essential.

Your CSRD Questions Answered

As the Corporate Sustainability Reporting Directive (CSRD) starts to reshape the business landscape, private aviation operators are finding themselves on the front lines of new client questions. Getting your head around your role in this is the key to handling these conversations with confidence. Here are some straightforward answers to the questions we hear most often.

The big takeaway is that CSRD is your corporate client's responsibility, not yours directly. Your job isn't to create your own CSRD report but to give them the accurate flight data they now legally need for theirs.

Do I Have to Report My Own Company’s Emissions Under CSRD?

For almost all private jet operators, the answer is a simple no. CSRD reporting rules are aimed at very large companies. Your role comes into play because you're a key part of your corporate client's value chain.

The emissions from the flights they take with you are part of their ‘Scope 3’ emissions—a category they are now forced to report on. So, while you don't file the report, you have a critical indirect responsibility: supplying the precise data they need to do it right.

What Kind of Data Will My Corporate Clients Actually Need From Me?

Clients will need more than just a single carbon emissions number. To get their reports past an auditor, they'll have to show their work. That means you need to be ready to hand over the building blocks of that calculation.

Be prepared to provide:

• Actual Fuel Burn: The exact amount of fuel used for each leg of the journey.
• Aircraft Details: The specific model and tail number of the aircraft.
• Flight Distance: The precise distance flown.
• Calculation Methodology: A clear note on the standard used to calculate the emissions (e.g., ICAO, EMEP/EEA).

This level of detail is non-negotiable. It’s what creates the transparent, auditable trail that a CSRD report demands.

Let's be clear: providing emissions data is a totally different ball game to carbon offsetting. Offsetting is a voluntary choice to compensate for emissions. CSRD data is a mandatory reporting requirement for your client. One doesn't replace the other. Your client needs the raw data first, whatever you both decide to do about offsetting it later.

What Happens if the Data I Give Them Is Wrong?

Handing over inaccurate or unverified data is a serious misstep. It creates major problems for your client, and the fallout will almost certainly hit you, too. If an audit uncovers dodgy data in their report, your client could be looking at hefty fines and a major blow to their reputation. The trail will lead straight back to you.

Fundamentally, bad data breaks trust. In a relationship-driven industry like private aviation, becoming a compliance headache for your clients is the fastest way to lose them. In this new CSRD world, delivering verified, audit-ready data isn't a nice-to-have anymore; it's a must-have for keeping your corporate clients.

Orizscore takes this complex new client demand and makes it simple. Our platform automatically generates the audit-ready emissions data you need for every flight. It helps you meet your client's requirements without the hassle, cementing your status as a reliable, go-to partner. See how you can make your data reporting effortless at https://orizscore.webflow.io.