Using organizational life cycle assessment to meet ESRS data requirements: evidence from a case study

Abstract The growing emphasis on corporate sustainability has led to the adoption of comprehensive reporting mandates, such as the European Union's Corporate Sustainability Reporting Directive (CSRD). Through the CSRD and its European Sustainability Reporting Standards (ESRS), the European Union aims to enhance transparency regarding corporate sustainability practices. However, many companies face significant challenges in meeting these complex reporting requirements due to limited resources and a lack of experience with the required systematic data collection. This study examines whether and to what extent the Organizational Life Cycle Assessment (O-LCA), a recognized and standardized methodology supported by comprehensive guidance, can aid companies in gathering quantitative data for ESRS compliance. We conducted an O-LCA with a German industrial manufacturer and mapped the collected O-LCA data to the data points required by the ESRS. Our analysis shows that an O-LCA provides usable information for 61% of the quantitative environmental data points required under the original ESRS, rising to 85% for non-monetary ESRS data points. Based on these findings, we develop a structured process framework for integrating an O-LCA into ESRS reporting preparations. By evaluating the usefulness of an O-LCA for the sustainability reporting process, our study offers critical insights for corporate practice and contributes to research in industrial ecology.