The Complete Guide to CSRD Compliance for Suppliers
What is CSRD?
The Corporate Sustainability Reporting Directive (CSRD) is an EU regulation that entered into force in January 2023. It requires large companies — and increasingly their suppliers — to report detailed information about their environmental, social, and governance (ESG) impact.
For the first time, the sustainability reporting requirements are as rigorous as financial reporting. Companies must disclose verified, auditable data — not just estimates.
Who does CSRD affect?
CSRD applies in phases:
- 2024: Large public-interest companies (already reporting under NFRD)
- 2025: All other large EU companies (500+ employees, €40M+ turnover, €20M+ assets)
- 2026: Listed SMEs and non-EU companies with significant EU revenue
If your company supplies to any of these organizations, they are already asking for your carbon data.
What do suppliers need to report?
Enterprise clients will ask you to complete carbon questionnaires covering:
Scope 1 emissions — Direct emissions from your owned facilities and vehicles Scope 2 emissions — Indirect emissions from purchased electricity and heat Scope 3 emissions — Your supply chain, business travel, waste, and product end-of-life
The GHG Protocol standard
All calculations must follow the GHG Protocol Corporate Standard, the most widely used framework for emissions accounting. DeCarbonOPS uses DEFRA 2023 emission factors and follows this methodology automatically.
How to get compliant quickly
- Gather your utility bills — electricity and gas statements for the reporting year
- Count your fuel consumption — diesel and petrol from company vehicles
- Estimate business travel — flights, trains, hotels (in km or booking data)
- Enter it into DeCarbonOPS — takes 20 minutes
- Share your Carbon Passport — a verified link your clients accept instantly
Timeline: act now
The compliance window has already opened. Suppliers who cannot provide verified carbon data by the time their clients' reporting deadlines arrive risk being delisted from approved vendor lists.
DeCarbonOPS generates your first Carbon Passport in under 20 minutes, with a free account.
Frequently Asked Questions
What is CSRD?
The Corporate Sustainability Reporting Directive is an EU regulation requiring large companies to report environmental, social, and governance data — including supply chain (Scope 3) emissions — with the same rigour as financial reporting.
When does CSRD apply to my company's clients?
Large public-interest companies must report from 2024. All other large EU companies (500+ employees, €40M+ turnover, or €20M+ assets) must report from 2025. Listed SMEs follow from 2026.
What data do enterprise clients need from their suppliers under CSRD?
At minimum, clients need Scope 1 emissions (direct), Scope 2 emissions (purchased energy), an estimate of Scope 3, the calculation methodology used, and the reporting year.
How can a supplier become CSRD-compliant quickly?
Enter your utility bills, fuel usage, and business travel data into DeCarbonOPS. The platform calculates your emissions using DEFRA 2023 factors and generates a shareable Carbon Passport in under 20 minutes.
What happens to suppliers who cannot provide carbon data?
Suppliers who cannot provide verified carbon data by their clients' reporting deadlines risk being delisted from approved vendor lists as CSRD enforcement tightens.
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