{"id":74550,"date":"2026-01-21T13:18:47","date_gmt":"2026-01-21T12:18:47","guid":{"rendered":"https:\/\/miljogiraff.se\/kunskapshubb\/use-lca-for-csrd-reporting\/"},"modified":"2026-07-07T14:39:56","modified_gmt":"2026-07-07T12:39:56","slug":"use-lca-for-csrd-reporting","status":"publish","type":"kunskapshub","link":"https:\/\/miljogiraff.se\/en\/kunskapshubb\/use-lca-for-csrd-reporting\/","title":{"rendered":"Use LCA for CSRD-reporting"},"content":{"rendered":"\n<div style=\"height:87px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n<h2 class=\"wp-block-heading has-overlay-color has-text-color has-link-color wp-elements-0ca9be7c05184a6e26dc0aacd2d01036\">How Can LCA Support CSRD?<\/h2>\n\n<div style=\"height:11px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n<p class=\"wp-block-paragraph\">The environmental ESRS standards (E1\u2013E5) aim to describe a company\u2019s actual environmental impact. CSRD sets new and higher requirements for how companies describe, measure, and follow up on their sustainability impact. In our article <a href=\"https:\/\/miljogiraff.se\/kunskapshub\/csrd-vad-ar-det\/\"><em>CSRD \u2013 What Is It?<\/em><\/a>, we explain what the regulation means and how the reporting is structured. The next natural question is: how do you produce reliable and useful data that actually meets the requirements?  <\/p>\n\n<div style=\"height:11px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n<p class=\"wp-block-paragraph\">This is where life cycle assessment (LCA) plays a central role. It is not a requirement, but LCA can be used as practical support in CSRD work \u2014 from double materiality assessment to targets, actions, and follow-up. <\/p>\n\n<div style=\"height:87px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n<h2 class=\"wp-block-heading has-overlay-color has-text-color has-link-color wp-elements-c9b82524e1222cf5d632042e20b5b1a9\">Why LCA Is Relevant in a CSRD Context<\/h2>\n\n<div style=\"height:11px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n<p class=\"wp-block-paragraph\">CSRD aims to make sustainability reporting more comparable, transparent, and decision-relevant. This means, among other things, that companies must: <\/p>\n\n<ul class=\"wp-block-list\">\n<li>report impacts across the <strong>entire value chain<\/strong><\/li>\n\n\n\n<li>show<strong> actual environmental<\/strong> impact, not only activities and policies<\/li>\n\n\n\n<li>be able to justify why certain topics are considered material<\/li>\n<\/ul>\n\n<p class=\"wp-block-paragraph\">LCA is an established and standardized tool (ISO 14040\/44) for quantifying environmental impact from a life cycle perspective. This makes LCA particularly well suited as a data foundation for CSRD, where a holistic view, traceability, and transparency are specifically required.  <\/p>\n\n<div style=\"height:87px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n<h2 class=\"wp-block-heading has-overlay-color has-text-color has-link-color wp-elements-66e13e71a92fc04408b417fd17dcfa9b\">Support for Reporting According to ESRS \u2014 Especially the Environmental Standards<\/h2>\n\n<div style=\"height:11px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n<p class=\"wp-block-paragraph\">LCA serves as a data-based tool primarily for the ESRS E category \u2014 the environmental area. The results we obtain from a life cycle assessment through the different environmental impact categories are directly or indirectly linked to reporting points.  <\/p>\n\n<div style=\"height:11px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n<figure class=\"wp-block-image size-large\"><a href=\"https:\/\/miljogiraff.se\/app\/uploads\/2025\/12\/ESRSE1_Impact-categories-01-1-1024x427.png\"><img loading=\"lazy\" decoding=\"async\" width=\"1024\" height=\"427\" src=\"https:\/\/miljogiraff.se\/app\/uploads\/2025\/12\/ESRSE1_Impact-categories-01-1-1024x427.png\" alt=\"\" class=\"wp-image-62504\" srcset=\"https:\/\/miljogiraff.se\/app\/uploads\/2025\/12\/ESRSE1_Impact-categories-01-1-1024x427.png 1024w, https:\/\/miljogiraff.se\/app\/uploads\/2025\/12\/ESRSE1_Impact-categories-01-1-300x125.png 300w, https:\/\/miljogiraff.se\/app\/uploads\/2025\/12\/ESRSE1_Impact-categories-01-1-768x320.png 768w, https:\/\/miljogiraff.se\/app\/uploads\/2025\/12\/ESRSE1_Impact-categories-01-1-1536x640.png 1536w, https:\/\/miljogiraff.se\/app\/uploads\/2025\/12\/ESRSE1_Impact-categories-01-1-2048x854.png 2048w\" sizes=\"auto, (max-width: 1024px) 100vw, 1024px\" \/><\/a><\/figure>\n\n<h3 class=\"wp-block-heading has-overlay-color has-text-color has-link-color wp-elements-dd0ce8a5c81df09ef814d27d14bfdace\">ESRS E1 \u2013 Climate Change <\/h3>\n\n<div style=\"height:11px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n<ul class=\"wp-block-list\">\n<li>calculate and structure climate impact in <strong>Scope 1, 2, and 3<\/strong><\/li>\n\n\n\n<li>identify <strong>hotspots <\/strong>in the value chain, which is central to Scope 3 reporting<\/li>\n\n\n\n<li>support transition plans and climate targets with quantitative data<\/li>\n<\/ul>\n\n<div style=\"height:11px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n<p class=\"wp-block-paragraph\">Through a life cycle perspective, it becomes clearer which actions actually provide the greatest climate benefit.<\/p>\n\n<div style=\"height:50px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n<h3 class=\"wp-block-heading has-overlay-color has-text-color has-link-color wp-elements-3019a9de093d4f09261ab81fb2410f8a\">ESRS E2\u2013E5 \u2013 Other Environmental Areas<\/h3>\n\n<div style=\"height:11px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n<p class=\"wp-block-paragraph\">Depending on the choice of method and data availability, LCA can also contribute data related to:<\/p>\n\n<ul class=\"wp-block-list\">\n<li>waste and potential burden shifting between environmental aspects<\/li>\n\n\n\n<li>resource and energy use<\/li>\n\n\n\n<li>material flows and circularity<\/li>\n<\/ul>\n\n<div style=\"height:87px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n<h2 class=\"wp-block-heading has-overlay-color has-text-color has-link-color wp-elements-483d365a3d8669a9bba03ae1849c4804\">From Product LCA to Company Level in CSRD Reporting<\/h2>\n\n<div style=\"height:11px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n<p class=\"wp-block-paragraph\">LCA is often conducted at product or service level, while CSRD reporting takes place at company or group level. For LCA to be used effectively in CSRD work, these levels need to be connected in a transparent way. This is usually done by using representative product LCAs for central parts of the product range and scaling them up using volumes, purchasing data, or revenue. LCA results are often combined with other operational data to provide a more comprehensive picture of the company\u2019s total environmental impact. Clear assumptions, system boundaries, and uncertainties are essential for the reporting to be understandable and reviewable.    <\/p>\n\n<div style=\"height:87px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n<h2 class=\"wp-block-heading has-overlay-color has-text-color has-link-color wp-elements-2c710890e4acfa99d1d398302093b9bf\">LCA as Support for Targets, Actions, and Follow-Up Under CSRD<\/h2>\n\n<div style=\"height:11px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n<p class=\"wp-block-paragraph\">CSRD is not only about describing the current situation, but also about how companies set targets, implement actions, and follow up on their sustainability work over time. Here, LCA can serve as a central decision-support tool. By comparing different scenarios, such as material choices or energy sources, it becomes possible to quantify the effect of planned actions and prioritize the right measures. LCA also contributes to greater alignment between product development, purchasing, and sustainability reporting, making the work more strategic and less reactive.   <\/p>\n\n<div style=\"height:87px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n<div class=\"wp-block-buttons is-layout-flex wp-block-buttons-is-layout-flex\">\n<div class=\"wp-block-button\"><a class=\"wp-block-button__link wp-element-button\" href=\"https:\/\/miljogiraff.se\/kunskapshub\/scope-3-produktspecifik-eller-generell-data\/\">Further reading: Report GHG Scope 3 with generic or specific data from LCA\/EPD? <\/a><\/div>\n<\/div>\n\n<div style=\"height:87px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n","protected":false},"excerpt":{"rendered":"<p>This is how LCA can help companies meet the CSRD regulations &#8211; from materiality analysis to follow-up.<\/p>\n","protected":false},"author":7,"featured_media":62496,"template":"","omrade":[83],"etikett":[89,86],"class_list":["post-74550","kunskapshub","type-kunskapshub","status-publish","has-post-thumbnail","hentry","omrade-from-analysis-to-business-value","etikett-csrd","etikett-lca"],"acf":[],"_links":{"self":[{"href":"https:\/\/miljogiraff.se\/en\/wp-json\/wp\/v2\/kunskapshub\/74550","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/miljogiraff.se\/en\/wp-json\/wp\/v2\/kunskapshub"}],"about":[{"href":"https:\/\/miljogiraff.se\/en\/wp-json\/wp\/v2\/types\/kunskapshub"}],"author":[{"embeddable":true,"href":"https:\/\/miljogiraff.se\/en\/wp-json\/wp\/v2\/users\/7"}],"version-history":[{"count":1,"href":"https:\/\/miljogiraff.se\/en\/wp-json\/wp\/v2\/kunskapshub\/74550\/revisions"}],"predecessor-version":[{"id":74551,"href":"https:\/\/miljogiraff.se\/en\/wp-json\/wp\/v2\/kunskapshub\/74550\/revisions\/74551"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/miljogiraff.se\/en\/wp-json\/wp\/v2\/media\/62496"}],"wp:attachment":[{"href":"https:\/\/miljogiraff.se\/en\/wp-json\/wp\/v2\/media?parent=74550"}],"wp:term":[{"taxonomy":"omrade","embeddable":true,"href":"https:\/\/miljogiraff.se\/en\/wp-json\/wp\/v2\/omrade?post=74550"},{"taxonomy":"etikett","embeddable":true,"href":"https:\/\/miljogiraff.se\/en\/wp-json\/wp\/v2\/etikett?post=74550"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}