What does the CSRD mean for SMEs in the supply chain?
Large companies subject to CSRD regulations must report on their entire supply chain – including the emissions and ESG practices of their suppliers (Scope 3). Consequently, they require structured ESG data from SME suppliers, often via a VS report or EcoVadis rating. With ESG Lift, SMEs can generate the necessary ESG reporting in just 1–3 hours.
Scope 3: The Supply Chain Effect
Companies subject to CSRD reporting requirements must disclose their Scope 3 emissions – meaning the indirect emissions across their entire value chain. This compels them to actively request ESG data from their suppliers. As a result, SMEs acting as Tier 1 or Tier 2 suppliers are increasingly receiving standardised questionnaires, EcoVadis assessment requests, or direct inquiries regarding VS reporting.
What Specific Data is Required from SME Suppliers?
Typically, inquiries cover: CO₂ emissions (at least Scope 1 and 2), energy consumption, waste management, workforce structure and working conditions, governance policies (code of conduct, anti-corruption), as well as details on their own supply chain. A comprehensive VS report covers all of these aspects.
The ESG Lift Solution for Suppliers
With ESG Lift, SME suppliers generate a VS report once, providing them with a universal document that can be shared with any number of corporate clients. Starting from €890/year, completed in 1–3 hours.
What does CSRD mean for SMEs in the supply chain? Scope 3 obligations, precise data requirements, and how ESG Lift prepares SMEs for ESG reporting and sustainability compliance.