Sierra Digital · SLB · ESG Advisory

Sustainability & ESG Advisory

S/4HANA as the backbone of your ESG data strategy. Sierra Digital maps your path to CSRD compliance, Scope 1/2/3 emissions reporting, and GRI/TCFD/CDP alignment — powered by the SAP Sustainability portfolio embedded within your transformation programme.

SAP Sustainability Control Tower SAP Green Ledger CSRD Readiness Scope 1 / 2 / 3 Coverage GRI · TCFD · CDP · SASB

ESG Readiness

Overall score / 100

CSRD Readiness

2026 EU deadline

Scope 1/2/3 Avg

Data availability %

Data Gaps

Identified ESG data gaps

ESG Readiness Score

Target: 80 by end of programme

CSRD Readiness

35%

EU mandatory — 2026 deadline

Scope Avg Availability

57%

Scope 1 + Scope 2 + Scope 3

ESG Data Gaps

Identified gaps requiring SAP tooling

Scope Emissions Data Availability Current data readiness across Scope 1, 2 & 3 before S/4HANA implementation

ESG Dimension Assessment Current score, status, and recommended SAP solution per area

ESG Area	Score	Status	Recommended SAP Solution

Regulatory Standards Readiness CSRD · GRI · TCFD · SASB · CDP — readiness vs. filing deadlines

SAP Sustainability Portfolio Solutions embedded in the S/4HANA transformation that close your ESG gaps

SAP Sustainability Footprint Management

Scope 1 · Scope 2 · Product Carbon Footprint

Calculates and manages greenhouse gas emissions across direct operations and purchased energy. Integrates with S/4HANA operational data to automate Scope 1 and Scope 2 reporting without manual data collection.

Automated GHG calculation from ERP actuals (energy, fleet, production)

Product Carbon Footprint (PCF) per SKU / service line

Market-based and location-based Scope 2 methodologies

GHG Protocol, ISO 14064, and Science-Based Target alignment

SAP Green Ledger

Carbon Accounting · Financial Integration · Audit Trail

Extends the Universal Journal with a parallel carbon ledger — every financial posting carries an associated carbon cost. Enables granular carbon P&L and balance sheet alongside financial statements.

Carbon entries posted in parallel with every financial transaction

Carbon P&L and balance sheet alongside financial statements

Supports internal carbon pricing and cost-centre attribution

Full audit trail — CSRD and external assurance ready

SAP Sustainability Control Tower

Multi-Standard Reporting · CSRD · GRI · CDP · TCFD

Unified ESG reporting hub — aggregates data from SAP and non-SAP sources, maps to regulatory frameworks, and produces disclosure-ready reports. Single source of truth for all sustainability KPIs and external filings.

Pre-built CSRD, GRI, TCFD, SASB, CDP reporting templates

Connects to SAP Datasphere for non-SAP ESG data ingestion

AI-assisted gap analysis and disclosure recommendation

Automated board and regulator reporting packs

SAP BDC for ESG Data

Supply Chain · Scope 3 · Supplier Emissions

SAP Business Data Cloud and Ariba Supplier Risk close the critical Scope 3 gap — collecting supplier-declared emissions, spend-based estimates, and industry data to build a complete upstream and downstream emissions picture.

Supplier-declared emission factor collection via SAP Ariba

Spend-based Scope 3 Category 1 estimates from procurement data

SAP Datasphere integration for third-party ESG data (Ecovadis, CDP)

Category 11 (product use) modelling via BDC analytics

ESG Improvement Roadmap Actions to close gaps and achieve regulatory compliance within your S/4HANA programme

Immediate (0–3 months)

Quick wins · Data foundation

Short-term (3–12 months)

SAP solution deployment · Scope 3

Strategic (12–30 months)

Full ESG integration · Assurance-ready

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