Signal CSRD, CSDDD and ISSB are named as the instruments pushing reporting toward evidence-based reduction

Summary

NTT DATA names three regulatory frameworks as forces pushing sustainability reporting toward measurable reduction. They are the EU Corporate Sustainability Reporting Directive, the Corporate Sustainability Due Diligence Directive and the standards of the International Sustainability Standards Board. To comply, organisations are turning to AI carbon-accounting platforms and circular IT asset management systems that produce data of audit quality. The report describes this as part of a broader move from simply reporting on sustainability to cutting resource use on the basis of evidence. It places these tools among the technologies already in use today, alongside resource monitoring and energy management systems. The implication is that disclosure rules are shaping which sustainability technologies companies buy.