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Module 2 of 5 · Sustainability · Block 2

Environmental indicators (E)

The environmental dimension covers resource consumption, emissions, and waste management from the activity.

Content reviewed on

Carbon footprint

Calculating the greenhouse gas emissions of the activity, aligned with the GHG Protocol or ISO 14064 standard.

Resource consumption

Energy, water, and raw material consumption indicators, with their associated reduction targets.

Circular economy

Measures to reduce, reuse, and recycle waste generated by the activity.

What an auditor usually asks for

  • Carbon footprint calculated and updated annually
  • Resource consumption indicators tracked
  • Environmental impact reduction targets defined
  • Circular economy indicators documented

How to cover this block in Kimobox

  1. 1Reuse the emissions inventory from the ISO 14064 path in Kimobox.
  2. 2Log resource consumption indicators in the dashboard.
  3. 3Track reduction targets year after year.

Environmental indicators are calculated once and available for every report that needs them.

See the ISO 14064 learning path

Where each figure comes from

References to the official text in force. If a standard is revised, this page is updated and the review date says so.

  1. Directive (EU) 2022/2464 on corporate sustainability reporting (CSRD) EUR-Lex · 14 December 2022
  2. Delegated Regulation (EU) 2023/2772, European Sustainability Reporting Standards (ESRS) EUR-Lex · 31 July 2023
  3. Directive (EU) 2025/794 postponing certain sustainability reporting deadlines EUR-Lex · April 2025