Use case: reporting, finance and insurance

Automatically enriching CSRD reporting

Data points tied to a location can be enriched automatically: the land cover at and around each site and its change over time, with atmospheric gas data as regional context. Satellite data adds this evidence to metered and supplier data; it does not replace them. Which data points apply follows from your materiality assessment under the ESRS.

Reference
UC-23
Technologies
  • Earth observation
  • Artificial intelligence
Industry
Challenge
Emissions and ESG reporting
Updated
Published by
LETO SPACE

01When you need it

The task

The Corporate Sustainability Reporting Directive (CSRD) requires companies in its scope to report on sustainability according to the European Sustainability Reporting Standards (ESRS). The amending Directive (EU) 2026/470 limits the reporting obligation to undertakings with a net turnover above 450 million euros and an average of more than 1,000 employees during the financial year. This scope applies to financial years starting on or after 1 January 2027 Source: European Union, EUR-Lex, 24 February 2026European Union, EUR-LexDirective (EU) 2026/470 of 24 February 2026 (Omnibus I), amending the sustainability reporting and due diligence directives24 February 2026Open source (opens eur-lex.europa.eu). The Commission adopted revised ESRS on 3 July 2026 as Delegated Regulation (EU) 2026/1563, with over 60% fewer mandatory data points Source: European Commission, DG FISMA, 3 July 2026European Commission, DG FISMACommission adopts revised sustainability reporting standards to reduce administrative burdens for EU businesses while maintaining high-quality disclosures3 July 2026Open source (opens finance.ec.europa.eu) Source: European Union, EUR-Lex, 3 July 2026European Union, EUR-LexCommission Delegated Regulation (EU) 2026/1563 of 3 July 2026 amending Delegated Regulation (EU) 2023/2772 as regards the simplification of certain sustainability reporting standards3 July 2026Open source (opens eur-lex.europa.eu).

The environmental topics of the revised standards cover climate change, pollution, water, biodiversity and ecosystems, and resource use and circular economy Source: European Union, EUR-Lex, 3 July 2026European Union, EUR-LexCommission Delegated Regulation (EU) 2026/1563 of 3 July 2026 amending Delegated Regulation (EU) 2023/2772 as regards the simplification of certain sustainability reporting standards3 July 2026Open source (opens eur-lex.europa.eu). The data for them comes from many places: meters, energy bills, supplier questionnaires and site records. Collecting it by hand every year ties up the reporting team and makes the figures hard to trace. Automation moves the collection to where the data arises and documents the origin of every value.

This page describes data and methods. It does not assess which obligations apply to your company.

02Data

Which data satellites can add

EUSPA names the CSRD as an important example of European climate, nature, water and ESG policies that increasingly require measurable and repeatable data. Companies in agriculture, mining, energy, finance and consumer goods increasingly use Earth observation to measure environmental impacts and comply with stricter reporting requirements: habitat monitoring supports deforestation-free sourcing, and satellites provide data on greenhouse gas emissions Source: EU Agency for the Space Programme (EUSPA), 26 May 2026EU Agency for the Space Programme (EUSPA)EU Space Market Report 2026, Issue 126 May 2026Open source (opens euspa.europa.eu).

Reporting areaTypical source todayWhat satellite data can add
Climate changeMeters, energy bills, emission factorsData on greenhouse gas emissions Source: EU Agency for the Space Programme (EUSPA), 26 May 2026EU Agency for the Space Programme (EUSPA)EU Space Market Report 2026, Issue 126 May 2026Open source (opens euspa.europa.eu)
Biodiversity and ecosystemsSite records, expert surveysLand cover at and around each site, and its change over time Source: Copernicus Land Monitoring Service, accessed 6 October 2026Copernicus Land Monitoring ServiceCORINE Land Coveraccessed 6 October 2026Open source (opens land.copernicus.eu)
Land and vegetation at sitesSite plans, photosVegetation and change detection from imagery at up to 10 m resolution, revisited every five days at the equator Source: European Space Agency (ESA), accessed 6 October 2026European Space Agency (ESA)Sentinel-2: Facts and figuresaccessed 6 October 2026Open source (opens esa.int)
Supply chainSupplier questionnairesChecks of supplier operations against environmental standards Source: European Space Agency (ESA), ESA Space Solutions, accessed 6 October 2026European Space Agency (ESA), ESA Space SolutionsESA Space Solutions: Space for land mobilityaccessed 6 October 2026Open source (opens business.esa.int)

Monitoring supplier sites from space is a topic of its own, covered in analysing global outdoor storage sites. How Earth observation works is explained in what Earth observation is.

03Technology

How the automation works

  1. List the sites. Every plant, warehouse and owned or leased plot, with its coordinates and boundary.
  2. Select the data points. Your materiality assessment decides which data points matter. Only quantitative, location-based ones are candidates for satellite data.
  3. Produce the indicators. Automated processing derives indicators per site from satellite products, for example the land cover within a radius or the change in vegetation since the last period.
  4. Document the origin. Each value carries its source, date and method, so the auditor can follow it. The Commission is required to adopt standards for the limited assurance of sustainability reports by 1 July 2027 Source: European Union, EUR-Lex, 24 February 2026European Union, EUR-LexDirective (EU) 2026/470 of 24 February 2026 (Omnibus I), amending the sustainability reporting and due diligence directives24 February 2026Open source (opens eur-lex.europa.eu).
  5. Repeat. The same processing runs every period, so changes become visible and comparable.
  • radius around the site
  • change since last period
One record per site and period. Atmospheric gas data stays regional context. Schematic site, illustrative values. Source: European Space Agency (ESA)

04Deliverables

What you get

  • A table of indicators per site, each with source, date and method.
  • Changes in land cover and vegetation at your sites between two reporting periods.
  • An outside view of land cover and vegetation at your sites, next to the figures from internal records.
  • Indicators produced the same way in every reporting cycle, so they stay comparable.

05Limits

Limits

06Our work

Our client project in this sector

One of our four anonymised client projects covers this topic, at an industrial company. It used Earth observation and AI.

07Next steps

How we help

In strategy and use cases we check which of your data points can be enriched with satellite data and what that saves per reporting cycle. In implementation we take the processing into your reporting routine and document it for the audit.

To find providers, Spacegraph, our discovery platform, has a use-case category "Carbon & ESG verification".

08Use cases

Frequently asked questions

Q1Can satellite data replace our own emissions data in the CSRD report?

No. Satellites provide data on greenhouse gas emissions, and EUSPA notes that companies in agriculture, mining, energy, finance and consumer goods increasingly use Earth observation to measure environmental impacts and comply with stricter reporting requirements Source: EU Agency for the Space Programme (EUSPA), 26 May 2026EU Agency for the Space Programme (EUSPA)EU Space Market Report 2026, Issue 126 May 2026Open source (opens euspa.europa.eu). But the resolution of atmospheric missions such as Sentinel-5P is several kilometres Source: European Space Agency (ESA), accessed 6 October 2026European Space Agency (ESA)Sentinel-5P: Facts and figuresaccessed 6 October 2026Open source (opens esa.int), far coarser than a single plant. Satellite data adds evidence on land and vegetation at your sites and regional context on the atmosphere, next to your metered data.

Q2Do the revised ESRS change what we can automate?

They change which data points are mandatory. The Commission adopted revised ESRS on 3 July 2026 that cut mandatory data points by over 60% Source: European Commission, DG FISMA, 3 July 2026European Commission, DG FISMACommission adopts revised sustainability reporting standards to reduce administrative burdens for EU businesses while maintaining high-quality disclosures3 July 2026Open source (opens finance.ec.europa.eu), and the amending directive asks for quantitative data points to take priority over narrative text Source: European Union, EUR-Lex, 24 February 2026European Union, EUR-LexDirective (EU) 2026/470 of 24 February 2026 (Omnibus I), amending the sustainability reporting and due diligence directives24 February 2026Open source (opens eur-lex.europa.eu). Quantitative, location-based data points are the ones that automation handles best. Which ones apply to you is a question for your materiality assessment and your auditor, not for this page.

Q3How do we start?

Start with the list of your sites with their coordinates and the data points your materiality assessment marks as relevant. Then test for a few sites whether satellite-based indicators can be produced, documented and repeated for the next reporting period. Our consulting overview shows the path from the problem to operation.

Sources (9)

  1. European Union, EUR-Lex, 24 February 2026Directive (EU) 2026/470 of 24 February 2026 (Omnibus I), amending the sustainability reporting and due diligence directives (opens eur-lex.europa.eu)
  2. European Commission, DG FISMA, 3 July 2026Commission adopts revised sustainability reporting standards to reduce administrative burdens for EU businesses while maintaining high-quality disclosures (opens finance.ec.europa.eu)
  3. European Union, EUR-Lex, 3 July 2026Commission Delegated Regulation (EU) 2026/1563 of 3 July 2026 amending Delegated Regulation (EU) 2023/2772 as regards the simplification of certain sustainability reporting standards (opens eur-lex.europa.eu)
  4. EU Agency for the Space Programme (EUSPA), 26 May 2026EU Space Market Report 2026, Issue 1 (opens euspa.europa.eu)
  5. European Space Agency (ESA), ESA Space Solutions, accessed 6 October 2026ESA Space Solutions: Space for land mobility (opens business.esa.int)
  6. Copernicus Land Monitoring Service, accessed 6 October 2026CORINE Land Cover (opens land.copernicus.eu)
  7. European Space Agency (ESA), accessed 6 October 2026Sentinel-2: Facts and figures (opens esa.int)
  8. European Space Agency (ESA), accessed 6 October 2026Sentinel-5P: Facts and figures (opens esa.int)
  9. NASA Goddard Earth Sciences Data and Information Services Center (GES DISC), accessed 8 October 2026Sentinel-5P TROPOMI Tropospheric NO2 1-Orbit L2 5.5km x 3.5km V2 (S5P_L2__NO2____HiR) (opens disc.gsfc.nasa.gov)

Contact

Which data points cost your reporting team the most effort? Start the conversation there.

Prefer to talk?

Tell one of our experts about your project. Together we work out where you stand, whether satellite data and AI can help and what a sensible next step would be.

Both calls are free of charge and take place online. You choose a date in our booking calendar.