Decarbonization pathway development for industrial heating systems under CSRD requirements
The EU Corporate Sustainability Reporting Directive (CSRD) requires industrial companies not only to report on their current primary energy use and greenhouse gas emissions, but also to disclose decarbonization strategies across short-, medium-, and long-term horizons. This regulatory framework increases the need for transparent, robust pathways to industrial decarbonization. In heating systems, CO2 emissions stem from heat generation, distribution, and consumption. Effective decarbonization therefore depends on a combination of investments into new heating infrastructure and operational measures across all system levels. These include the integration of low-carbon heat generators, adaptation of temperature setpoints, network upgrades, and load management strategies. However, conventional planning tools typically evaluate measures in isolation, failing to account for interdependencies and cumulative system effects. This limits their value for long-term strategy development and CSRD-aligned reporting. This contribution introduces a framework for constructing and comparing interconnected decarbonization pathways in industrial heating networks. It links technical and operational measures into time-sequenced strategies, simulating their combined impact on emissions and energy costs at hourly resolution. A case study of a pharmaceutical campus illustrates the approach. It demonstrates how the performance of a heat pump integration — in terms of coverage, efficiency, and primary energy savings — depends strongly on accompanying measures such as temperature reductions and enablers such as the expansion of low-temperature networks. The heat pump acts as a central, but not isolated component in a broader transformation strategy. The results highlight the importance of considering the timing, interaction, and cumulative effect of decarbonization measures. The proposed framework enables companies to develop more realistic and effective decarbonization pathways — improving both regulatory compliance and strategic decision-making in industrial energy systems.