No ESRS standard addresses AI directly: it falls under Scope 3 within ESRS E1, and its materiality is assessed case by case. For most organisations in 2026, AI is not a material emission source in the strict sense. If you fall within the scope of the CSRD, which Directive (EU) 2026/470 has now refocused on companies with more than 1,000 employees and more than €450 million in turnover, you may ask your suppliers for these data, within the limit of the value chain cap, which protects those with 1,000 employees or fewer. In every case, the trajectory of use is a reason to scope the issue now.
Read the source article: AI Scope 3 emissions: how to count AI in your carbon footprint