The current practice in “assurance” (verification) is to look at facts, rather than assumptions. Therefore, the focus is on the invoices of purchases (“upstream” scope 3, and scope 2), in contrast to LCA, where than the use-phase and end-consumer waste handling (based on case descriptions with a lot of assumptions) are of major importance.
The trend of the reporting requirements (the ESRS is still in progress) is that a comprehensive set of issues must be dealt with in great detail. This makes the reporting excellent for communication of the detailed facts. However, it lacks overview and focus, and hence it is not suitable as a management tool (e.g. a management dashboard). Neither the CSRD reporting is expected to serve as easy communication of the performance of a company to the general public. That makes the eco-costs method the ideal system to add to CSRD, in order to provide the the management with focused information and to communicate summary results to the public.