What is required by the CSRD and ESRS in terms of your value chain? And what steps can you take to ensure future compliance? This guide walks you through the updated requirements and provides tips on effective supply chain due diligence and stakeholder engagement.
A key aspect of the European Sustainability Reporting Standards (ESRS) is the requirement for companies to not only report on their own operations but on ESG-related impacts, risk and opportunities originating from their direct and indirect business relationships throughout the value chain.
In turn, this expansion in requirements will significantly increase requests for suppliers to provide accurate ESG data for the ESRS reporting of their in-scope clients. In likelihood, this will extend to suppliers without business operations in the EU at all.
