The Corporate Sustainability Reporting Directive (CSRD) widened sustainability reporting duties. For non-listed Italian SMEs, pressure comes from large customers asking for emissions and governance data before signing contracts.
Three things really needed
- Emissions inventory Scope 1-2-3 computed via recognised standards (GHG Protocol).
- Structured reporting exportable in formats clients ask for (often Excel, sometimes XBRL/ESRS).
- Traceability: each datum linked to its source (invoice, consumption, supplier) for audit.
Concrete options
1. Packaged software
Plan A, Sweep, Greenly, Watershed: pricier (~€12-30k/year), great when scope justifies it. Certified calculators, quality emission-factor databases.
2. Custom on Postgres + dashboard
For clients with specific needs or tight budgets we built a small app: invoice registry (linked to ERP) + emission factor DB + PowerBI/Metabase dashboard. Cost: €8-15k one-off, €0 recurring.
3. Structured Excel
First year, under 50 employees, it works. When a client asks, export from the ERP, apply formulas. Cost: 2-3 days of consulting to set up.
The mistake to avoid
Buying enterprise ESG software before knowing what to measure. ESG maturity in mid-size SMEs is low — starting with Excel and growing is healthier than buying software nobody will really use.
When to move to packaged
- More than 100 employees.
- Multi-site or multi-country.
- Major client demanding formal certification (ISO 14064, CDP).
Under these thresholds, custom or Excel cost less and suffice.