SAP Sustainability Control Tower is a software solution that helps to enable users to reach sustainable business ambitions with holistic enterprise-wide sustainability performance management.
In case of a big organization that gathers data from other SAP applications on environmental aspects for instance, energy consumption, or social aspects such as HR data, SCT allows you to automatically retrieve that data and perform the calculations to then develop the company's ESG report. In case the company does not use other SAP applications it is still possible to enter the data manually in other formats but it is still possible
Same lack of industry-specific content on both, but SAP has the main advantage of direct connection to the ERP data so it saves significant efforts in comparison. Regarding dashboards look and feel and so on, it is more a matter of personal preference between PowerBi and SAP, we personally prefer SAP as it is a bit richer in ability to bring in more data and filter on it.