What is the effect of in the CSRD on the value chain?

The effect of the CSRD on the value chain is that value chain partners of reporting undertakings, including those that are not required to report, may receive information requests. The CSRD and ESRS require undertakings to disclose sustainability information from their value chain. Undertakings therefore need insight into their value chain, for example knowledge of how purchased products are produced and what happens to them after sale. Please see Chapter 6 (Impact on undertakings that fall outside the scope of the CSRD).

There are specific ESRS-standards, such as ESRS S2 and ESRS E1 which require value chain information, including health and safety of employees in the value chain and CO2 emissions. You need your value chain partners to report in accordance with the CSRD. For more information, reference is made to EFRAG's implementation guideline on the value chain. Expected revisions to the ESRS will lead to the development of new guidance supporting data requests.

Questions CSRD & ESRS

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Questions regarding individual facts or circumstances will not be answered through these channels. For such questions, we recommend that you contact an advisor such as your company accountant.

Disclaimer

The SER and the DASB have put this questions and answers document together based on publicly available information at the time of publication. Although these questions have been answered with the utmost care, users of this document cannot be given any guarantees relating to the accuracy, topicality and completeness of the information displayed. The SER, the DASB and other parties related to this document cannot be held liable for the consequences of the use of the information from this document. This document does not represent the view of (EFRAG) or the European Commission, nor the SER or DASB.

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