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, including non-reporting parties, may receive information requests and need to prepare themselves by learning about the CSRD. Undertakings need to understand their value chain, including knowledge of the products or services they buy and what happens after they sell them.

The CSRD and ESRS request undertakings to share information from the undertaking’s value chain. 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.

Questions CSRD & ESRS

Do you have questions about the CSRD, ESRS or are you missing a question in this list? Send us an e-mail and we will contact you as soon as possible. For technical questions, EFRAG has set up an ESRS Q&A platform (latest release of technical explanations: December 2024). Here you can submit a question, and also find answers to previously asked questions.

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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