An A-share listed group → CSRD value-chain disclosure + dual-framework alignment
The group must satisfy EU CSRD value-chain disclosure and A-share/ISSB sustainability disclosure at once. AMT used ESG + organization-carbon + the data platform to collect once and map to many frameworks, avoiding duplicate reporting.
This case is fully anonymised and refers to no specific customer.
- Collect onceshared by CSRD & A-share/ISSB
- Dual-frameworkaligned domestic & EU indicators
- Value-chainScope 3 disclosure supported
- −50%less duplicate disclosure work
Customer: An A-share listed group (with European subsidiaries, facing both domestic and EU disclosure)
Background
- Industry
- Cross-industry
- Solution
- Domestic Carbon
- Customer
- An A-share listed group (with European subsidiaries, facing both domestic and EU disclosure)
An A-share listed company with European subsidiaries, falling under two disclosure regimes at once: EU CSRD (with double materiality and value-chain disclosure covering upstream/downstream Scope 3) and domestic A-share / ISSB sustainability requirements. Different departments used to prepare disclosures separately by framework — duplicated data collection, clashing definitions, huge workload — and CSRD’s value-chain and double-materiality demands far exceed the old “CSR report” paradigm. The group urgently needed a disclosure-data foundation that collects once and reuses across frameworks.
The challenge
Under the twin pressure of compliance and cost, these were the core problems.
CSRD and A-share/ISSB prepared separately — duplicate collection, clashing definitions, huge workload.
CSRD value-chain and double-materiality demands far exceed the traditional CSR-report paradigm.
Value-chain Scope 3 data depends on upstream/downstream; collection and quality are the core difficulty.
The AMT approach
From the data foundation to compliant delivery — phased, end to end.
- 1Collect disclosure data once
The L1 platform plus organization-carbon aggregate group and value-chain data into a single source of truth.
- 2Double-materiality assessment
The ESG module runs the CSRD double-materiality assessment, identifying the ESRS topics to disclose.
- 3Map to many frameworks
Map the same data to CSRD/ESRS and A-share/ISSB indicators — collect once, reuse across frameworks.
- 4Value-chain Scope 3 collection
Carbon-Link collects value-chain emissions from upstream/downstream for CSRD value-chain disclosure.
Outcomes
Beyond compliance — quantifiable savings and efficiency.
All figures are anonymised and shown as indicative ranges; they do not refer to any specific customer.
“CSRD turned disclosure from “writing a report” into “managing data”. Collecting it once and mapping to different frameworks is what stops our domestic and EU disclosures from being done twice over.”
Shared within NDA limits · anonymised
Relevant regulations
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