DATA FLOWS • TECHNOLOGY LENS
Digital Infrastructure
The pipes, platforms, and protocols that move sustainability data –
from farm-level collection to boardroom disclosure.
In 30 Seconds
Sustainability data infrastructure is undergoing rapid consolidation and standardisation. Multiple forces are converging: regulatory pressure (CSRD, ISSB), supply chain requirements (EUDR, Digital Product Passports), and market demand for comparable, verifiable data.
Standards & Taxonomies
What data means.
- • ESRS / ISSB convergence
- • EU Taxonomy alignment
- • GRI/SASB interoperability
- • GHG Protocol updates
Platforms & Registries
Where data lives.
- • Reporting platforms (CDP, EcoVadis)
- • Carbon registries (Verra, Gold Standard)
- • ESG data providers
- • Disclosure management tools
Emerging Infrastructure
How data moves.
- • Digital Product Passports
- • Data spaces (Catena-X)
- • API standardisation
- • Blockchain/DLT integration
The shift: From fragmented, manual data collection to interoperable, automated data exchange. The organisations that build robust data infrastructure now will have significant advantages as regulatory and market requirements intensify.
Where This Fits
This page explores the technology infrastructure that enables sustainability data flows. It sits alongside AI in Data Flows as the second Technology Lens in our Data Flows architecture.
Pillar 1: Evidence Types
MRV, Traceability, Disclosure Data, Impact Evidence – what data proves.
4/4 complete
Pillar 2: Technology Lenses
AI in Data Flows + This Page – how data is handled.
2/2 complete
Relationship to AI: This page covers the underlying infrastructure – standards, platforms, protocols. The AI in Data Flows page covers how AI processes and enhances data within this infrastructure.
Standards & Taxonomies
The grammar of sustainability data. Standards define what data means, how it's measured, and how it can be compared across organisations.
Disclosure Standards Convergence
The alphabet soup of sustainability reporting is consolidating. ESRS, ISSB, GRI, and sector standards are converging toward interoperability – though not uniformity.
Key Standards
- • ESRS (EU) – CSRD-mandated, double materiality, 2024-2026 rollout
- • ISSB/IFRS S1-S2 – Global baseline, financial materiality focus
- • GRI – Impact-focused, stakeholder materiality
- • SASB – Sector-specific, investor-focused (now under ISSB)
- • CDP – Climate, water, forests questionnaires
2025-2026 Developments
- • ESRS simplification – EFRAG cutting mandatory data points by 61%
- • ISSB amendments – Easing climate reporting requirements
- • GRI-ISSB alignment – Harmonised data quality frameworks
- • Japan/China adoption – ISSB-aligned national standards
- • TNFD integration – Nature standards joining climate
Interoperability trend: Standards bodies are moving from competition to collaboration. ESRS now explicitly maps to ISSB; GRI harmonises with both. The direction is clear – prepare once, report to many.
EU Taxonomy & Classification
The EU Taxonomy provides a classification system for environmentally sustainable activities. It's becoming the reference point for "green" definitions across Europe and beyond.
Taxonomy Structure
- • 6 environmental objectives – Climate mitigation/adaptation, water, circular economy, pollution, biodiversity
- • Technical Screening Criteria – Thresholds for "substantial contribution"
- • Do No Significant Harm – Must not harm other objectives
- • Minimum safeguards – Social and governance requirements
Data Requirements
- • Eligibility assessment – Which activities qualify?
- • Alignment reporting – % revenue, CapEx, OpEx aligned
- • Activity-level data – Granular tracking needed
- • Third-party verification – Assurance requirements
Global influence: The EU Taxonomy is shaping taxonomy development worldwide. Singapore, ASEAN, and others are developing compatible frameworks, creating a network of interoperable green classifications.
GHG Protocol & Emissions Standards
The GHG Protocol remains the foundation for corporate emissions accounting. Updates are addressing emerging challenges around Scope 3, avoided emissions, and market-based instruments.
Current Framework
- • Scope 1 – Direct emissions from owned sources
- • Scope 2 – Indirect from purchased energy
- • Scope 3 – Value chain emissions (15 categories)
- • Land sector guidance – Removals and storage
Evolution
- • Scope 3 refinements – Better allocation methods
- • Market instruments – Credits, certificates, PPAs
- • Avoided emissions – Clearer guidance emerging
- • ISO alignment – 14064 harmonisation
Reporting Platforms & Registries
Where sustainability data lives and moves. A growing ecosystem of platforms collects, aggregates, and distributes sustainability information.
Disclosure & Assessment Platforms
Major platforms that collect sustainability data from companies, often serving as de facto standards due to investor and customer requirements.
Environmental Focus
- • CDP – Climate, water, forests questionnaires; 23,000+ disclosers
- • SBTi Portal – Science-based target registration and tracking
- • Climate TRACE – Open emissions data, 352M+ assets
Supply Chain & ESG
- • EcoVadis – Supplier sustainability ratings, 130,000+ companies
- • Sedex – Social/ethical audit platform, 85,000+ members
- • IntegrityNext – Supplier compliance monitoring
ESG Management Software
Enterprise platforms for collecting, managing, and reporting sustainability data internally. The market is consolidating rapidly around CSRD/ESRS compliance needs.
Enterprise Platforms
- Workiva – Unified ESG/financial reporting, audit trails
- Sphera – EHS + ESG integrated platform
- Enablon (Wolters Kluwer) – Comprehensive EHS/ESG suite
- SAP Sustainability Control Tower – ERP-integrated
CSRD/Carbon Specialists
- Sweep – CSRD/ESRS automation, real-time tracking
- Position Green – ESRS templates, data traceability
- Plan A – Carbon tracking, decarbonisation planning
- KEY ESG – 70,000+ emission factors, all-in-one
Market dynamics: CSRD is driving explosive growth in ESG software. Expect continued consolidation as larger players acquire specialists and ERP vendors build native sustainability modules.
Carbon & Credit Registries
Registries that track the issuance, transfer, and retirement of carbon credits and other environmental certificates. Critical infrastructure for voluntary and compliance markets.
Voluntary Market
- • Verra (VCS) – Largest voluntary registry, 1.3B+ credits issued
- • Gold Standard – High-integrity focus, SDG co-benefits
- • American Carbon Registry – US-focused, forestry strength
- • Plan Vivo – Community and smallholder focus
Compliance & Emerging
- • EU ETS Registry – EU Emissions Trading System
- • Article 6.4 Registry – UN-backed, replacing CDM
- • Biodiversity registries – Emerging (Verra, Plan Vivo)
- • REC registries – Renewable energy certificates
Infrastructure evolution: Registries are integrating blockchain for enhanced traceability and exploring interoperability via ICVCM Core Carbon Principles. The direction is toward unified, transparent infrastructure.
Emerging Infrastructure
The next generation of sustainability data systems. Digital Product Passports, data spaces, and new interoperability frameworks are reshaping how data moves.
Digital Product Passports (DPP)
The EU's Ecodesign for Sustainable Products Regulation (ESPR) mandates Digital Product Passports for priority product categories. This creates unprecedented product-level sustainability data infrastructure.
DPP Requirements
- • Material composition – What products are made of
- • Origin & traceability – Supply chain visibility
- • Environmental impact – LCA-based data
- • Recyclability – End-of-life information
- • Repair & durability – Circular economy support
Implementation Timeline
- • 2026 – Pilots and preparation; end of voluntary phase
- • 2027 – Batteries first, textiles delegated acts
- • 2028 – Phase 1 enforcement (textiles, electronics)
- • 2030 – Expanded data categories
Infrastructure implication: DPPs require product-level data infrastructure that most companies don't have. This is driving investment in PLM integration, supplier data systems, and LCA capabilities.
Data Spaces & Federated Exchange
European data spaces enable secure, sovereign data sharing across organisations without centralising data. Catena-X (automotive) is the leading example for sustainability applications.
Catena-X Capabilities
- • Product Carbon Footprint (PCF) – Supply chain emissions sharing
- • Battery Passport – Health, recycling, second-life data
- • Material traceability – Provenance verification
- • Quality management – Real-time error notification
Other Data Spaces
- • Green Deal Data Space – EU environmental data
- • Energy Data Space – Grid and consumption data
- • Agriculture Data Space – Farm-level sustainability
- • Gaia-X – Infrastructure for European data spaces
2025-2026 momentum: BMW mandated Catena-X registration for suppliers from April 2025. AIAG is leading North American adoption. Expect rapid expansion beyond automotive as the model proves out.
Blockchain & Distributed Ledger Technology
Blockchain offers immutability and transparency for sustainability claims. Use cases are maturing beyond hype – but adoption remains selective where the benefits justify complexity.
Where DLT Adds Value
- • Credit registries – Preventing double-counting
- • Supply chain traceability – Immutable provenance records
- • Certificate management – RECs, Guarantees of Origin
- • Tokenised carbon – Fractional ownership, liquidity
Limitations & Realities
- • "Garbage in" problem – Immutable doesn't mean accurate
- • Integration complexity – Legacy system challenges
- • Energy consumption – PoW chains problematic
- • Regulatory uncertainty – Evolving frameworks
Reality check: Blockchain is a useful tool, not a silver bullet. The most successful implementations combine DLT with traditional verification – immutability supports trust, but doesn't replace it.
Interoperability Challenges
Despite progress, sustainability data infrastructure faces significant interoperability gaps. These create friction, cost, and risk of inconsistent reporting.
Data Silos
Sustainability data sits in disconnected systems – ERP, procurement, facilities, HR, supplier portals. Integration is manual and error-prone.
- • No single source of truth for ESG data
- • Different definitions across systems
- • Manual reconciliation required
- • Audit trail gaps
Format Inconsistencies
Data arrives in different formats, units, and structures. Normalisation is time-consuming and introduces transformation risk.
- • PDF reports vs structured data
- • Different emission factor databases
- • Inconsistent boundary definitions
- • Varying reporting periods
API Limitations
Many platforms lack robust APIs, or charge premium prices for API access. Real-time data exchange remains difficult.
- • Limited or no public APIs
- • Rate limiting and access restrictions
- • Inconsistent API standards
- • Costly enterprise integrations
Methodology Differences
Same metric, different numbers. Calculation methodologies vary across standards, making comparison difficult.
- • Scope 3 calculation approaches
- • Materiality assessment methods
- • Emission factor choices
- • Allocation methods for shared facilities
Supply Chain Data Gaps
Supplier data is often the weakest link. Tier 2+ visibility is limited; smaller suppliers lack capacity for detailed reporting.
- • Low supplier response rates
- • Estimated vs actual data
- • Tiered visibility limits
- • Capacity constraints at SME suppliers
The Pandion View
Digital infrastructure is becoming the backbone of credible sustainability. The organisations that invest in robust data systems now will have structural advantages as requirements intensify.
Strategic Priorities
- • Standards readiness: Track ESRS/ISSB convergence; prepare for interoperable reporting
- • Platform strategy: Choose platforms that support multiple frameworks and offer API access
- • Data architecture: Build toward a single source of truth for sustainability data
- • Supply chain visibility: Invest in supplier data collection before it's mandated
- • Future-proofing: Monitor DPP, data spaces, and emerging infrastructure
What We See Changing
- • From compliance to asset: Data infrastructure becoming competitive differentiator
- • From annual to continuous: Real-time data replacing point-in-time reports
- • From manual to automated: AI and APIs replacing spreadsheet collection
- • From siloed to connected: Data spaces enabling secure exchange
- • From voluntary to mandatory: DPP and CSRD driving infrastructure investment
Our Approach
As a hybrid professional combining sustainability expertise with technology capability, we help clients navigate infrastructure decisions:
- • Requirements mapping: What data infrastructure do your obligations require?
- • Platform evaluation: Which tools fit your needs and budget?
- • Integration design: How does sustainability data connect to existing systems?
- • Future planning: What infrastructure will you need in 3-5 years?
The organisations winning in sustainability will be those with robust data infrastructure – not just for compliance, but for decision-making, stakeholder trust, and competitive positioning.
Where To Go Next
AI in Data Flows
How AI processes data within this infrastructure
Disclosure Data
CSRD, ISSB, CDP – where data meets reporting
Traceability
Supply chain data and EUDR compliance
Reporting (L5)
Corporate disclosure and communication
AI Capability
What Pandion offers for data infrastructure