From Footprint to Transparency
The New Era of Travel Reporting
Author: Lea Schuh04. February 2025 SAP Concur
Content:
Since 2024, the EU's Corporate Sustainability Reporting Directive (CSRD) has introduced a significant change that is fundamentally altering the manner in which companies record and report their sustainability data. But what are the driving factors behind the CSRD and why is it of such relevance?
Key facts at a glance
- Who is affected? Large companies (more than 250 employees, >€40 million turnover, >€20 million balance sheet total) from 2024. From 2026 also listed SMEs.
- What is required? Transparent reporting on environmental, social and governance (ESG) issues along the entire value chain.
- Audit: Sustainability reports are audited externally in the same way as financial reports.
- EU-wide standards: harmonised European Sustainability Reporting Standards (ESRS) ensure comparability.
A central component: the recording of CO₂ emissions
The CSRD places particular emphasis on the reporting of emissions. Companies must disclose all three emission categories (scopes):
Why is Scope 3 so important?
Scope 3 is of particular significance as it considers the entire life cycle of an activity.
The CSRD requires companies to comprehensively record and report their indirect CO2 emissions along the value chain of a company that are not directly controlled by the company itself. Business travel in particular is a significant source of these emissions in many companies and is a relevant area for focus:
- Flights are the largest single source of emissions, especially for long-haul journeys.
- Rail travel and car hire also generate emissions.
- Accommodation contributes to the carbon footprint through its energy consumption, water consumption and waste management.
The CSRD outlines the requirement for companies to not only measure their emissions but also to report them in a standardised form. This means:
- Detailed recording of travel data: Kilometres, means of transport, length of stay and purpose of the trip must be documented.
- Use of emissions calculators: SAP Concur, or other specialised emissions calculators help to make precise calculations and create reports.
This is where SAP Concur provides a powerful solution.
Through its partnership with Thrust Carbon, SAP Concur enables organisations to accurately and efficiently measure Scope 3 emissions from business travel. This is not only a necessary step towards CSRD compliance, but also a key lever for developing sustainable business strategies.
The seamless integration within SAP Concur ensures that all travel activities are captured and analysed in a single system. This creates transparency for businesses and equips them with the necessary tools to actively manage their climate goals.
Benefits of Emissions Calculation with SAP Concur
Reliable Emissions Data
ISO 14083 ensures accurate emissions calculations for regulatory compliance and transparent CO₂ reporting.
Automated Data Processing
SAP Concur bookings automatically include emissions data.
Improved Decision-Making
Transparent emissions figures help companies make sustainable decisions and implement targeted reductions.
Sustainability Reports at the Push of a Button
Easily generate CSRD-compliant reports for Scope 3 emissions.
Travel & Expense Management with SAP Concur
National or international business travel is part of everyday life for many companies. Planning, approving and invoicing these trips is the core competence of SAP Concur, the cloud-based solution for business travel management from SAP.
