Sustainability & ESG

ESG reporting that ties out

An EU acquirer reporting under CSRD, or a California disclosure deadline, needs framework-grade ESG, not a carbon spreadsheet. Spirit Sight computes Scope 1/2/3 from cited factors, tracks science-based targets, and produces a disclosure report an investor and an auditor can both follow.

Emissions

Scope 1, 2, and 3 from cited factors

Cited factor library

Emissions are computed from an emission-factor library tied to primary sources, so every number traces to a published factor.

Location and market Scope 2

Purchased energy is reported both location-based and market-based, as the GHG Protocol Scope 2 guidance requires.

Real Scope 3

Grain, glass, energy, and waste are estimated from activity data, not assumed away, with categories that are not estimated shown honestly rather than as zero.

FLAG for agriculture

Land-sector emissions for grain are handled under the SBTi FLAG approach, with a no-deforestation cutoff.

Targets

Science-based targets and progress

SBTi pathways

Near-term targets from a 2020 baseline: Scope 1 and 2 at least 4.2 percent per year toward roughly 42 percent by 2030, and Scope 3 at least 2.5 percent per year.

Net-zero by 2050

A long-term net-zero target with residual emissions held low and removed, following the SBTi Corporate Net-Zero Standard.

On-track checks

Actual annual reduction is measured against the required rate, so a target is either on track or it is not.

Benchmarks

Intensity versus the industry

Water intensity

Litres of water per litre of pure alcohol against the cited industry benchmark of 12.5 to 25 L/LPA, with a below, within, or above status.

Energy and carbon intensity

Energy per unit of production and CO2e per proof gallon, each set against published benchmarks so context comes with the number.

Glass circularity

Recycled-content and recycling metrics for glass packaging, measured against the industry circularity targets.

Frameworks

The standards, mapped to your data

SASB FB-AB

The Food and Beverage Alcoholic Beverages standard, mapped to live metric values by metric code.

GRI

GRI 302, 303, 305, and 306 disclosures for energy, water, emissions, and waste.

ESRS E1, E3, E5

The European climate, water, and resource-use standards that sit under CSRD, populated from your figures.

TCFD

A climate-risk crosswalk aligned to the TCFD pillars, carried forward into IFRS S2.

Double materiality

What matters, to you and to investors

Impact and financial materiality

A double-materiality register records both how the business affects the topic and how the topic affects the business, which is the CSRD basis.

Topic-level assessment

Each material topic is scored and tied to the frameworks and metrics it drives, so the report follows the assessment.

Water stress

The share of withdrawal in high and extremely-high water-stress areas, following the AWS standard and feeding ESRS E3 and SASB FB-AB-140a.2.

Disclosure report

One report, EU and US, honest about status

EU under ESRS

An ESRS E1, E3, and E5 disclosure with SASB and GRI indices, targets, and the materiality register, exportable as PDF or JSON.

US, SEC-style

An SEC-style climate section is included as optional, since the SEC climate rule is stayed and is never presented as mandatory.

California SB 253 and 261

SB 253 applicability and dated obligations are modeled, since it is in effect. SB 261 is surfaced as voluntary while its injunction stands.

EPA GHGRP check

A computed check flags GHGRP reporting when a facility crosses 25,000 tonnes of CO2e per year, with a US regulatory-uncertainty note so the report ages well.

Credibility

Grounded in the standards that govern ESG

GHG Protocol

Corporate, Scope 2, and Scope 3 accounting guidance as the basis for every emissions figure.

SBTi

Near-term criteria, the Corporate Net-Zero Standard, and FLAG guidance for land-sector targets.

EFRAG and IFRS

EFRAG ESRS for the EU, and IFRS with SASB FB-AB and IFRS S2 for global comparability.

EPA, CARB, and AWS

EPA factor hubs and the GHGRP threshold, California SB 253 and 261, and the AWS water-stewardship standard.

FAQ

Common questions

Where do the emission factors come from?
Scope 1, 2, and 3 are computed from a cited emission-factor library drawn from primary sources such as the EPA GHG Emission Factors Hub and eGRID, with the GHG Protocol as the accounting basis. Scope 2 is reported both location-based and market-based. Where a Scope 3 category is not estimated, it is shown honestly as not estimated rather than as zero.
Can it report under CSRD and ESRS?
Yes. The ESG Disclosure Report covers ESRS E1, E3, and E5, and a double-materiality register records impact and financial materiality per topic, which is the CSRD basis.
Is this ready for California SB 253?
It models SB 253 applicability and the dated Scope 1/2 and Scope 3 obligations and assurance. SB 253 is in effect. SB 261 is surfaced as voluntary while its injunction stands, and the SEC climate rule is treated as optional while it is stayed, so the report stays honest as the rules shift.
Does it set science-based targets?
Targets follow the SBTi pathways from a 2020 baseline: a near-term Scope 1 and 2 reduction of at least 4.2 percent per year, Scope 3 at least 2.5 percent per year, and net-zero by 2050, with on-track checks against actual progress.

See your distillery in Spirit Sight

Book a walkthrough with our team. We’ll show your operation - barrels, TTB, and the books - in one place.

Schedule a Demo