CSRD: yes, where material. ISSB: required with transition reliefs. Practically, large reporters push the burden down their supply chain — suppliers see Scope 3 as customer data requests for THEIR Scope 1–2.
From our guide: Requisitos de Informes ESG 2026 — full context, charts and sources there.
Boilers, kilns, heat exchangers, valves and steam lines lose energy continuously. Inzonex makes patented (UK GB2508992.1) removable modular insulation — snap-fastened covers engineered per temperature tier, not generic off-the-shelf jackets:
Every tonne you stop emitting is a tonne you don't have to report: cutting heat loss is a measurable, auditable Scope 1 reduction that flows straight into EU ETS, CBAM and your ESG / CSRD disclosures — not an offset, an actual emission cut.